2.RESTRUCTURING, IMPAIRMENT AND OTHER CHARGES:

The following table summarizes the restructuring activity included in gains, losses and other items, net in the consolidated statements of operations for the fiscal years ended March 31, 2016, 2015 and 2014 (dollars in thousands):

	Associate-related reserves			Lease accruals			Total
March 31, 2013	$	3,689		$	2,791		$	6,480
Restructuring charges and adjustments	12,910			56			12,966
Payments	(10,057		)	(1,334		)	(11,391		)

March 31, 2014	$	6,542		$	1,513		$	8,055
Restructuring charges and adjustments	13,284			6,500			19,784
Payments	(12,615		)	(2,785		)	(15,400		)

March 31, 2015	$	7,211		$	5,228		$	12,439
Restructuring charges and adjustments	8,630			3,002			11,632
Payments	(12,986		)	(4,706		)	(17,692		)

March 31, 2016	$	2,855		$	3,524		$	6,379

Restructuring Plans

In fiscal 2016, the Company recorded a total of $12.0 million in restructuring charges and adjustments included in gains, losses and other items, net in the consolidated statement of operations. The expense included severance and other associate-related charges of $8.6 million, lease termination charges and accruals of $3.0 million, and leasehold improvement write offs of $0.4 million.

The associate-related accruals of $8.6 million relate to the termination of associates in the United States, Europe, Brazil and Australia. Of the amount accrued for 2016, $2.4 million remained accrued as of March 31, 2016. These costs are expected to be paid out in fiscal 2017.

The lease termination charges and accruals of $3.0 million included a $1.4 million lease early-termination fee in France, a lease accrual of $0.2 million, and a $1.4 million increase to the fiscal 2015 lease restructuring plans. The fiscal 2016 lease early-termination fee and lease accrual were fully paid during fiscal 2016.

In fiscal 2015, the Company recorded a total of $21.8 million in restructuring charges and adjustments included in gains, losses and other items, net in the consolidated statement of operations. The expense included severance and other associate-related charges of $13.3 million, lease accruals of $6.5 million, and the write-off of leasehold improvements of $2.0 million.

The associate-related accruals of $13.3 million related to the termination of associates in the United States, Europe, Australia, and China and included an increase of $0.7 million to the fiscal 2014 restructuring plan. Of the amount accrued for 2015, $0.5 million remained accrued as of March 31, 2016. These costs are expected to be paid out in fiscal 2017.

The lease accruals of $6.5 million were determined under the accounting standards which govern exit costs. The Company has ceased using certain leased office facilities. The Company intends to attempt to sublease the facilities to the extent possible. The Company established a liability for the fair value of the remaining lease payments, partially offset by the estimated sublease payments to be received over the term of the leases. The fair value of these liabilities is based on a net present value model using a credit-adjusted risk-free rate. The liability will be satisfied over the remainder of the leased properties’ terms, which continue through November 2025. Actual sublease payments may differ from the estimates originally made by the Company. Any future changes in the estimates or in the actual sublease income could require future adjustments to the liabilities, which would impact net earnings (loss) in the period the adjustment is recorded. Of the amount accrued for 2015, $3.5 million remained accrued as of March 31, 2016.

In fiscal 2014, the Company recorded a total of $13.0 million in restructuring charges and adjustments included in gains, losses and other items, net in the consolidated statement of operations. The expense includes severance and other associate-related charges of $13.0 million and relates to the termination of associates in the United States, Australia, China, and Europe. These costs were paid out by the end of fiscal 2015.

Gains, Losses and Other Items

Gains, losses and other items for each of the years presented are as follows (dollars in thousands):

	2016		2015		2014
Restructuring plan charges and adjustments	$	11,632	$	19,784	$	12,966
Other restructuring charges	381		1,976		—
Legal contingencies	—		—		4,202
LiveRamp acquisition-related costs (see note 3)	—		820		—
Other	119		20		—

	$	12,132	$	22,600	$	17,168