Severance and Other Charges

Severance and other charges consist of employee severance expense and lease exit costs, and the following summarizes the activity (in thousands):



	Severance			Lease Exit Costs		Total
December 31, 2015	$	1,092		$	—	$	1,092
Provision	791			570		1,361
Payments	(1,000		)	—		(1,000		)
September 30, 2016	$	883		$	570	$	1,453



	Severance			Lease Exit Costs			Total
December 31, 2016	$	718		$	1,020		$	1,738
Provision (reversals)	235			(619		)	(384		)
Payments	(576		)	(386		)	(962		)
September 30, 2017	$	377		$	15		$	392

At September 30, 2017 and December 31, 2016, the balance of severance and other charges were recorded in accrued expenses and other liabilities in the condensed consolidated balance sheet. In the third quarter of 2017, the Company incurred severance charges related to the sale of its Durafit business as well as the contraction in its operations team in response to the permanent decrease in sales to Honda. In the second quarter of 2017, the Company reached an agreement with the property owner of its former Canadian facility to exit the lease prior to its December 2018 termination. Severance and other charges reflect the reduction of the liability for the remaining estimated costs relative to the closed facility.