OTHER

Advertising Expenses

Advertising expenses incurred to promote our brand, subscription products and marketing services were $31.6 million and $33.6 million in the first quarters of 2018 and 2017, respectively.

Capitalized Computer Software Costs

Amortization of capitalized computer software costs included in “Depreciation and amortization” in our Condensed Consolidated Statements of Operations were $3.4 million and $3.1 million in the first quarters of 2018 and 2017, respectively.

Headquarters Redesign and Consolidation

In December 2016, we announced plans to redesign our headquarters building, consolidate our space within a smaller number of floors and lease the additional floors to third parties. These changes are expected to generate additional rental income and result in a more collaborative workspace. We incurred $1.9 million and $2.4 million of total costs related to these measures in the first quarter of 2018 and 2017, respectively. The capital expenditures related to these measures were approximately $6.4 million and $1.0 million in the first quarters of 2018 and 2017, respectively.

Restricted Cash

A reconciliation of cash, cash equivalents, and restricted cash as of April 1, 2018, and December 31, 2017, from the Condensed Consolidated Balance Sheets to the Condensed Consolidated Statements of Cash Flows is as follows:



	For the Quarters Ended
(In thousands)	April 1, 2018		December 31, 2017

Reconciliation of cash, cash equivalents and restricted cash
Cash and cash equivalents	$	213,814	$	182,911
Restricted cash included within other current assets	385		375
Restricted cash included within miscellaneous assets	17,714		17,650
Total cash, cash equivalents and restricted cash shown in the Condensed Consolidated Statement of Cash Flows	$	231,913	$	200,936

Substantially all of the amount included in restricted cash is set aside to collateralize workers’ compensation obligations.

Severance Costs

We recognized severance costs of $2.4 million and $1.6 million in the first quarters of 2018 and 2017, respectively, for workforce reduction. These costs are recorded in “Selling, general and administrative costs” in our Condensed Consolidated Statements of Operations.

We had a severance liability of $11.5 million and $18.8 million included in “Accrued expenses and other” in our Condensed Consolidated Balance Sheets as of April 1, 2018, and December 31, 2017, respectively. We anticipate most of the payments will be made within the next twelve months.