Restructuring Charges

9 Months Ended

Sep. 30, 2016

Restructuring and Related Activities [Abstract]

On July 25, 2014, we approved a restructuring plan focused on the implementation of a go-to-market model, realigning the organization and improving our near and offshore delivery mix ("the 2014 Plan"). The 2014 Plan commenced in the third quarter of 2014 and was completed in the third quarter of 2015. The 2014 Plan impacted approximately 290 people. The total amount of the restructuring charges for the 2014 Plan was approximately $27 million, substantially all of which was settled in cash. The total estimated restructuring expenses included approximately $20 million related to employee severance and related benefits and approximately $7 million related to professional fees, office closures and other expenses.

The changes in our 2014 Plan restructuring liabilities, which are primarily recorded in other accrued expenses, during the six months ended September 30, 2016, are as follows:



	Employee Severance and Termination			Professional Fees, Office Closures and Other		Total
	(In thousands)
Restructuring liability, as of January 1, 2016	$	1,791		$	990	$	2,781
Cash paid	(1,746		)	—		(1,746		)
Foreign exchange rate changes	40			—		40
Restructuring liability, as of September 30, 2016	$	85		$	990	$	1,075

For the three and nine months ended September 30, 2016, the Company recognized employee severance and related benefits of $0.7 million and $1.2 million, respectively. These costs represent additional restructuring activities outside of the original restructuring plans. As of September 30, 2016 and December 31, 2015, additional restructuring liabilities of $1.1 million and $0.7 million, respectively, were included in other accrued expenses.