RESTRUCTURING AND OTHER COSTS

Restructuring Costs

During the three months ended March 31, 2015 and 2014, the Company recorded net restructuring costs and other costs of $5.4 million and $0.8 million, respectively. These costs are recorded in “Restructuring and other costs” in the Consolidated Statements of Operations and the associated liabilities are recorded in “Accrued liabilities” in the Consolidated Balance Sheets.

At March 31, 2015, the Company’s restructuring accruals were as follows:



	Severance
(in thousands)	2013 and Prior Plans			2014 Plans			2015 Plans			Total

Balance at December 31, 2014	$	951		$	5,062		$	—		$	6,013
Provisions	84			193			5,083			5,360
Amounts applied	(583		)	(2,267		)	(390		)	(3,240		)
Change in estimates	(76		)	(7		)	—			(83		)
Balance at March 31, 2015	$	376		$	2,981		$	4,693		$	8,050



	Lease/Contract Terminations
(in thousands)	2013 and Prior Plans			2014 Plans			Total

Balance at December 31, 2014	$	535		$	1,636		$	2,171
Provisions	—			4			4
Amounts applied	(72		)	(266		)	(338		)
Change in estimates	—			(20		)	(20		)
Balance at March 31, 2015	$	463		$	1,354		$	1,817



	Other Restructuring Costs
(in thousands)	2013 and Prior Plans		2014 Plans			2015 Plans			Total

Balance at December 31, 2014	$	25	$	1,049		$	—		$	1,074
Provisions	—		65			158			223
Amounts applied	—		(642		)	(53		)	(695		)
Balance at March 31, 2015	$	25	$	472		$	105		$	602

The following table provides the year-to-date changes in the restructuring accruals by segment:



(in thousands)	December 31, 2014		Provisions		Amounts Applied			Change in Estimates			March 31, 2015

Dental Consumables, Endodontic and Dental Laboratory Businesses	$	5,272	$	489	$	(1,626	)	$	—		$	4,135
Healthcare, Orthodontic and Implant Businesses	3,828		4,850		(2,558		)	(103		)	6,017
Select Developed and Emerging Markets Businesses	91		196		(17		)	—			270
All Other	67		52		(72		)	—			47
Total	$	9,258	$	5,587	$	(4,273	)	$	(103	)	$	10,469