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Other
9 Months Ended
Sep. 25, 2016
Other Income and Expenses [Abstract]  
Other
OTHER
Streamlining of International Print Operations
On April 26, 2016, we informed employees of proposed measures intended to streamline our international print operations and support future growth efforts. These measures included a redesign of our international print newspaper and the relocation of certain editing and production operations from Paris to our locations in Hong Kong and New York. As of September 25, 2016, we incurred $14.8 million of total costs related to these measures, primarily related to relocation and severance-related charges. We expect to incur approximately $0.5 million of additional costs in the fourth quarter of 2016 in connection with these measures. Cash disbursements are expected to begin in the fourth quarter of 2016.
Severance Costs
We recognized severance costs, other than those associated with the streamlining of the Company’s international print operations, of $13.0 million and $1.0 million in the third quarters of 2016 and 2015, respectively, and $18.3 million and $4.4 million in the first nine months of 2016 and 2015, respectively. Severance costs in the third quarter of 2016 were in connection with a voluntary buyout program offered to certain employees. These costs are recorded in “Selling, general and administrative costs” in our Condensed Consolidated Statements of Operations.
We had a severance liability of $33.8 million (inclusive of severance liabilities in connection with the streamlining of our international print operations) and $14.9 million included in “Accrued expenses and other” in our Condensed Consolidated Balance Sheets as of September 25, 2016 and December 27, 2015, respectively.
Advertising Expenses
Advertising expenses incurred to promote our consumer and marketing services were $22.3 million and $20.6 million in the third quarter of 2016 and 2015, respectively, and $63.6 million and $63.1 million in the first nine months of 2016 and 2015, respectively.
Capitalized Computer Software Costs
Amortization of capitalized computer software costs included in “Depreciation and amortization” in our Condensed Consolidated Statements of Operations was $2.8 million and $2.9 million in the third quarters of 2016 and 2015, respectively, and $8.5 million and $8.9 million in the first nine months of 2016 and 2015, respectively.