Restructuring Plans

We recorded pre-tax employee termination and restructuring costs of $2.7 million and $8.2 million for the three months ended March 31, 2016 and 2015, respectively. No new material employee termination and restructuring plans were initiated during the three months ended March 31, 2016. We expect to complete the integration-related restructuring plan actions discussed below relating to the Bally integration during 2016. All other employee termination and restructuring actions reported in 2015 were completed as of March 31, 2016.

Bally Integration-Related Restructuring Plan

Upon our acquisition of Bally in November 2014, we began integrating Scientific Games and Bally by implementing our plans to streamline our operations and cost structure. We have recorded costs that meet the criteria under ASC 420, Exit and Disposal Cost Obligations ("ASC 420"), in each of our business segments associated with integration activities that have been initiated in the relevant period. These costs include employee termination costs, costs relating to the exiting of facilities and product lines, as well as costs relating to existing contracts.

Other Restructuring Plans

Upon our acquisition of WMS in October 2013, we began integrating Scientific Games and WMS and this integration was completed during the three months ended March 31, 2016. We recorded costs that met the criteria under ASC 420, associated with integration activities that were initiated in the relevant period. These costs included employee termination costs, costs related to the exiting of facilities and product lines, as well as costs related to existing contracts.

Employee Termination and Restructuring Costs by Business Segment

The following table presents a summary of employee termination and restructuring costs by business segment related to the restructuring plans described above, including the costs incurred during the three months ended March 31, 2016, the cumulative costs incurred through March 31, 2016 from initiation of the relevant restructuring activities and the total expected costs related to the relevant restructuring activities that have been initiated. As additional integration-related activities are initiated, we expect to incur additional costs related to those activities.



Business Segment		Employee Termination Costs		Property Costs		Other		Total
Gaming	Three Months Ended March 31, 2016	$	1.2	$	0.4	$	—	$	1.6
	Cumulative	22.4		0.4		1.6		24.4
	Expected Total	24.4		1.4		1.6		27.4

Lottery	Three Months Ended March 31, 2016	1.1		—		—		1.1
	Cumulative	2.3		—		—		2.3
	Expected Total	4.3		1.0		—		5.3

Interactive	Three Months Ended March 31, 2016	—		—		—		—
	Cumulative	2.5		—		1.7		4.2
	Expected Total	2.5		—		1.7		4.2

Unallocated corporate (1)	Three Months Ended March 31, 2016	—		—		—		—
	Cumulative	6.3		4.3		2.1		12.7
	Expected Total	8.3		4.3		2.1		14.7

Total	Three Months Ended March 31, 2016	$	2.3	$	0.4	$	—	$	2.7
	Cumulative	$	33.5	$	4.7	$	5.4	$	43.6
	Expected Total	$	39.5	$	6.7	$	5.4	$	51.6

(1) Cumulative unallocated corporate employee termination costs include cash severance paid to the former chief executive officer and special termination benefits related to the retirement of our former chief financial officer.

The following table presents a summary of restructuring charges and the changes in the restructuring accrual during the three months ended March 31, 2016:



	Employee Termination Costs			Property Costs			Other			Total
Balance as of December 31, 2015	$	7.3		$	0.8		$	1.4		$	9.5
Additional accruals	2.3			0.4			—			2.7
Cash payments	(3.3		)	(0.7		)	(0.3		)	(4.3		)
Balance as of March 31, 2016	$	6.3		$	0.5		$	1.1		$	7.9