OTHER

Capitalized Computer Software Costs

Amortization of capitalized computer software costs included in Depreciation and amortization in our Condensed Consolidated Statements of Operations were $4.3 million and $3.4 million in the first quarters of 2019 and 2018, respectively.

Headquarters Redesign and Consolidation

In 2017 and 2018, we undertook efforts to redesign our Company Headquarters, consolidate our space within a smaller number of floors and lease the additional floors to third parties. As the project was substantially complete as of December 30, 2018, we did not incur significant expenses related to these measures in the first quarter of 2019. We incurred $1.9 million of total expenses related to these measures in the first quarter of 2018. We capitalized less than $1 million and approximately $6 million in the first quarters of 2019 and 2018, respectively, related to these measures.

Marketing Expenses

Marketing expense to promote our brand and products and grow our subscriber base was $47.5 million and $31.6 million in the first quarters of 2019 and 2018, respectively.

Restricted Cash

A reconciliation of cash, cash equivalents and restricted cash as of March 31, 2019, and December 30, 2018, from the Condensed Consolidated Balance Sheets to the Condensed Consolidated Statements of Cash Flows is as follows:



(In thousands)	March 31, 2019		December 30, 2018
Reconciliation of cash, cash equivalents and restricted cash
Cash and cash equivalents	$	235,674	$	241,504
Restricted cash included within other current assets	629		642
Restricted cash included within miscellaneous assets	16,212		17,653
Total cash, cash equivalents and restricted cash shown in the Condensed Consolidated Statements of Cash Flows	$	252,515	$	259,799

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

Severance Costs

We recognized severance costs of $1.4 million and $2.4 million in the first quarters of 2019 and 2018, respectively, related to workforce reductions. These costs are recorded in Selling, general and administrative costs in our Condensed Consolidated Statements of Operations.

We had a severance liability of $6.7 million and $8.4 million included in Accrued expenses and other in our Condensed Consolidated Balance Sheets as of March 31, 2019, and December 30, 2018, respectively. We anticipate most of the payments will be made within the next twelve months.