RESTRUCTURING COSTS AND ACCRUALS (Notes)

9 Months Ended

Sep. 30, 2019

Restructuring and Related Activities [Abstract]

In February 2016, we committed to a cost efficiency program 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.

During the three and nine months ended September 30, 2019, we recorded restructuring charges of $0.2 million and $0.5 million for employee severance cost adjustments, respectively.

During the three and nine months ended September 30, 2018, we recorded restructuring charges of $0.2 million and $3.4 million, respectively. The restructuring charges for the nine months ended September 30, 2018 included $1.7 million of severance costs adjustments, $0.2 million facility restructuring accrual adjustments resulting from the consolidation of our facilities in Burlington, Massachusetts, and $1.1 million of leasehold improvement write-off.

Restructuring Summary

The following table sets forth restructuring expenses recognized for the three and nine months ended September 30, 2019 and 2018 (in thousands):



	Three Months Ended September 30,					Nine Months Ended September 30,
	2019		2018			2019		2018
Employee	$	202	$	879		$	473	$	1,734
Facility	—		(895		)	5		177
Total facility and employee charges	202		(16		)	478		1,911
Other	27		242			40		1,490
Total restructuring charges, net	$	229	$	226		$	518	$	3,401

The following table sets forth the activity in the restructuring accruals for the nine months ended September 30, 2019 (in thousands):



	Employee			Facility			Total
Accrual balance as of December 31, 2018	$	2,541		$	318		$	2,859
Restructuring charges and revisions	473			5			478
Accretion	—			14			14
Cash payments	(2,702		)	(118		)	(2,820		)
Foreign exchange impact on ending balance	(22		)	1			(21		)
Accrual balance as of September 30, 2019	$	290		$	220		$	510
Less: current portion	290			95			385
Long-term accrual balance as of September 30, 2019	$	—		$	125		$	125

The employee restructuring accrual at September 30, 2019 represents severance costs to former employees that will be paid out within 12 months, and is, therefore, included in the caption “accrued expenses and other current liabilities” in our condensed consolidated balance sheets as of September 30, 2019.

The facility restructuring accrual at September 30, 2019 represents contractual lease payments, net of actual or 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 facility restructuring balance, $0.1 million is included in the caption “accrued expenses and other current liabilities” and $0.1 million is included in the caption “other long-term liabilities” in our condensed consolidated balance sheet as of September 30, 2019.