RESTRUCTURING COSTS AND ACCRUALS (Notes)

12 Months Ended

Dec. 31, 2019

Restructuring and Related Activities [Abstract]

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.

During the year ended December 31, 2019, we recorded restructuring costs of $0.6 million. The restructuring charges for the year ended December 31, 2019 included $0.6 million of severance costs related to approximately 54 positions eliminated during 2019.

During the year ended December 31, 2018, we recorded restructuring costs of $5.1 million. The restructuring charges for the year ended December 31, 2018 included $3.6 million for the 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 year ended December 31, 2017, we recorded restructuring costs of $7.1 million. The restructuring charges for the year ended December 31, 2017 included $3.1 million for the severance costs related to approximately 102 positions eliminated during 2017 and $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.

Restructuring Summary

The following table sets forth restructuring expenses recognized for the years ended December 31, 2019, 2018, and 2017 (in thousands):



	Year Ended December 31,
	2019		2018			2017
Employee	$	599	$	3,641		$	2,145
Facility	5		(104		)	2,939
Total facility and employee charges	604		3,537			5,084
Other	25		1,611			1,975
Total restructuring charges, net	$	629	$	5,148		$	7,059

The following table sets forth the activity in the restructuring accruals for the years ended December 31, 2019, 2018, and 2017 (in thousands).



	Employee- Related			Facilities- Related			Total
Accrual balance at January 1, 2017	$	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
Restructuring charges and revisions	599			—			599
Accretion	—			—			—
Cash payments	(2,964		)	—			(2,964		)
Foreign exchange impact on ending balance	(21		)	—			(21		)
Effect of adoption of ASC 842	—			(318		)	$	(318	)
Accrual balance at December 31, 2019	155			—			$	155
Less: current portion	155			—			155
Long-term accrual balance as of December 31, 2019	$	—		$	—		$	—

The employee-related accruals at December 31, 2019 represent severance costs to former employees that will be paid out within 12 months, and are, therefore, included in the caption “accrued expenses and other current liabilities” in our consolidated balance sheets.

On January 1, 2019, we had facilities restructuring accruals of $0.1 million included in the caption “accrued expenses and other current liabilities” and $0.2 million included in the caption “other long-term liabilities," which were reclassified upon the adoption of ASC 842 to the right of use asset account.