RESTRUCTURING COSTS AND ACCRUALS

2016 Restructuring Plan

In February 2016, we committed to a restructuring plan that encompassed a series of measures intended to allow us to more efficiently operate in a leaner, more directed cost structure. These included reductions in our workforce, consolidation of facilities, transfers of certain business processes to lower cost regions, and reductions in other third-party services costs. The cost efficiency program was substantially complete as of December 31, 2017.

During the three and twelve months ended December 31, 2018, we recorded costs of $1.7 million and $5.1 million, respectively. The restructuring charges for the twelve months ended December 31, 2018 included $3.6 million of severance costs related to approximately 84 positions eliminated during 2018 and the first quarter of 2019, recoveries of $(0.1) million of facility restructuring accrual adjustments, and $1.1 million of leasehold improvement write-off resulting from the consolidation of our facilities in Burlington, Massachusetts.

During the three and twelve months ended December 31, 2017, we recorded costs of $0.6 million and $7.1 million, respectively. The restructuring charges for the twelve months ended December 31, 2017 included $3.1 million for the severance costs related to approximately 102 positions eliminated during 2017 and the first quarter of 2018, recoveries of $1.1 million as a result of revised severance estimates, and $5.1 million for the closure of certain excess facility space, including $3.2 million of leasehold improvement write-offs.

During the three and twelve months ended December 31, 2016, we recorded costs of $5.0 million and $12.8 million, respectively. The restructuring charges for the twelve months ended December 31, 2016 included $10.0 million for the severance costs and estimate adjustments related to approximately 279 terminated employees and $2.8 million for the closure of certain excess facility space, including $1.1 million of leasehold improvement write-offs and $0.8 million adjustments related to sublease assumptions associated with our Mountain View, California facility.

Restructuring Summary

The following table sets forth restructuring expenses recognized for the years ended December 31, 2018, 2017 and 2016 (in thousands):



	Year Ended December 31,
	2018			2017		2016
Employee	$	3,641		$	2,145	$	8,740
Facility	(104		)	2,939		3,058
Total facility and employee charges	3,537			5,084		11,798
Other	1,611			1,975		1,039
Total restructuring charges, net	$	5,148		$	7,059	$	12,837

The following table sets forth the activity in the restructuring accruals for the years ended December 31, 2018, 2017 and 2016 (in thousands). There have been some immaterial reclassifications of prior year balances to conform to current year presentation.



	Employee- Related			Facilities- Related			Total
Accrual balance at January 1, 2016	4,675			1,671			6,346
Restructuring charges and revisions	8,740			3,058			11,798
Accretion	—			287			287
Cash payments	(6,992		)	(1,701		)	(8,693		)
Foreign exchange impact on ending balance	(197		)	(7		)	(204		)
Accrual balance at December 31, 2016	6,226			3,308			9,534
Restructuring charges and revisions	2,145			2,939			5,084
Accretion	—			325			325
Cash payments	(6,439		)	(4,109		)	(10,548		)
Foreign exchange impact on ending balance	66			16			82
Accrual balance at December 31, 2017	1,998			2,479			4,477
Restructuring charges and revisions	3,641			(104		)	3,537
Accretion	—			103			103
Cash payments	(3,099		)	(2,159		)	(5,258		)
Foreign exchange impact on ending balance	1			(1		)	—
Accrual balance at December 31, 2018	2,541			318			2,859
Less: current portion	2,541			130			$	2,671
Long-term accrual balance as of December 31, 2018	$	—		$	188		$	188

The employee-related accruals at December 31, 2018 represent severance costs to former employees that will be paid out within twelve months, and are, therefore, included in the caption “accrued expenses and other current liabilities” in our consolidated balance sheets.

The facilities-related accrual at December 31, 2018 represent contractual lease payments, net of estimated sublease income, on space vacated as part of our restructuring actions. The leases, and payments against the amounts accrued, extend through 2026 unless we are able to negotiate earlier terminations. Of the total facilities restructuring balance, $0.1 million is included in the caption “accrued expenses and other current liabilities” and $0.2 million is included in the caption “other long-term liabilities” in our consolidated balance sheet as of December 31, 2018.