Note 13: Restructuring and Other

During the years ended December 31, 2017, 2016, and 2015, we continue to analyze our cost structure and re-align our cost structure following our business acquisitions. These charges primarily relate to integrating recently acquired businesses, consolidating facilities, eliminating redundancies, and lowering our operating expense run rate. Restructuring and other consists primarily of restructuring, severance, short-term retention costs, facility downsizing and relocation, and acquisition integration expenses. Our restructuring and other plans are accounted for in accordance with ASC 420, ASC 712, and ASC 820.

Restructuring and other costs for the years ended December 31, 2017, 2016, and 2015 were $7.6, $6.7, and $5.7 million, respectively. Restructuring and other costs include severance costs of $4.7, $4.1, and $3.0 million related to head count reductions of 144, 128, and 99 for the years ended December 31, 2017, 2016, and 2015, respectively. Severance costs include severance payments, related employee benefits, outplacement fees, recruiting, and employee relocation costs.

Facilities relocation and downsizing expenses for the years ended December 31, 2017, 2016, and 2015 were $0.6, $0.5, and $0.9 million, respectively. Facilities restructuring and other expenses are primarily related to the relocation of certain manufacturing and administrative locations to consolidate, streamline, or improve operations. Integration expenses for the years ended December 31, 2017, 2016, and 2015 of $2.3, $2.1, and $1.8 million, respectively, were required to integrate our business acquisitions.

Restructuring and other reserve activities for the years ended December 31, 2017 and 2016 are summarized as follows (in thousands):


	2017			2016
Reserve balance at January 1	$	1,824		$	3,019
Restructuring charges		5,136			2,808
Other charges		2,424			3,921
Non-cash restructuring and other		(264	)		(403	)
Cash payments		(6,668	)		(7,521	)

Reserve balance at December 31	$	2,452		$	1,824