Restructuring Charges

9 Months Ended

Sep. 30, 2013

Restructuring And Related Activities [Abstract]

Note 16. Restructuring Charges

During the nine months ended September 30, 2013, Viad recorded net restructuring charges of $2.2 million primarily related to facility consolidations and the elimination of certain positions in the Marketing & Events Group. The amounts included in the restructuring liability as of September 30, 2013, related to future lease obligations which will be paid over the remaining lease terms, and severance and employee benefits that are expected to be paid by the end of 2013. The table below represents a reconciliation of Viad’s restructuring liability by major restructuring activity:


	Marketing & Events
	Group Consolidation						Other Restructurings
	Severance &						Severance &
	Employee						Employee
	Benefits			Facilities			Benefits			Facilities			Total
	(in thousands)
Balance at January 1, 2013	$	720		$	5,571		$	—		$	933		$	7,224
Restructuring charges, net		1,890			872			137			(692	)		2,207
Cash payments		(1,434	)		(2,034	)		(62	)		(241	)		(3,771	)

Balance at September 30, 2013	$	1,176		$	4,409		$	75		$	—		$	5,660

- Definition

The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled.

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