Restructuring

The Company recorded restructuring charges during the three and nine months ended September 30, 2015 in connection with a reduction in force, the departure of certain executive officers and management's further alignment of the business with strategic objectives. These charges related to severance arrangements with departing employees and executives, including those impacted by the closing of its fabrication facility in McKeesport, Pennsylvania and the termination of the operations of a foreign subsidiary that was involved in the development of certain data analytics and monitoring products (see Note 3), as well as non-cash charges related to the acceleration of vesting of certain stock awards. The Company incurred additional charges during the remainder of 2015 associated with the closing of BCSI's facilities and corresponding alignment of the business with strategic objectives.

The Company recorded restructuring charges during the three and nine months ended September 30, 2014 primarily related to a reduction in force, the departure of executive officers and management's alignment of the business with strategic objectives. These charges were related to severance agreements with departing employees and executives, including non-cash charges related to the acceleration of vesting of certain stock awards.

A summary of the net pretax charges, incurred by segment, for each period is as follows:



		Pretax Charge
(in thousands, except employee data)	Approximate Number of Employees	Refined Coal		Emission Control - ACI			Emissions Control - BCSI		Research & Development		All Other and Corporate			Total
Three Months Ended September 30, 2015
Restructuring charges	109	$	—	$	316		$	364	$	1,937	$	116		$	2,733
Total pretax charge, net of reversals		$	—	$	316		$	364	$	1,937	$	116		$	2,733

Nine Months Ended September 30, 2015
Restructuring charges	154	$	—	$	2,030		$	364	$	2,023	$	4,358		$	8,775
Changes in estimates		—		(10		)	—		—		(2		)	(12		)
Total pretax charge, net of reversals		$	—	$	2,020		$	364	$	2,023	$	4,356		$	8,763

Three Months Ended September 30, 2014
Restructuring charges	5	$	—	$	408		$	—	$	—	$	1,598		$	2,006
Total pretax charge, net of reversals		$	—	$	408		$	—	$	—	$	1,598		$	2,006

Nine Months Ended September 30, 2014
Restructuring charges	23	$	—	$	760		$	—	$	—	$	1,612		$	2,372
Total pretax charge, net of reversals		$	—	$	760		$	—	$	—	$	1,612		$	2,372

The following table summarizes the Company’s utilization of restructuring accruals for the nine months ended September 30, 2015:



(in thousands)	Employee Severance			Business Operations Closure			Total
Remaining accrual as of December 31, 2014	$	1,690		$	—		$	1,690
Expense provision (1)	6,902			1,873			8,775
Cash payments and other (1)	(5,502		)	(1,873		)	(7,375		)
Change in estimates	(12		)	—			(12		)
Remaining accrual as of September 30, 2015	$	3,078		$	—		$	3,078

(1) Included within the Expense provision and Cash payments and other line items in the above table is equity based compensation of $3.1 million for the nine months ended September 30, 2015, resulting from the accelerated vesting of modified equity-based compensation awards for certain terminated employees. Additionally, as discussed in Note 3, due to restructuring activities the Company fully impaired the carrying value of certain assets, thereby recognizing net impairment expense in the amount of $1.9 million during the third quarter of 2015.

Restructuring accruals are included within the Accrued payroll and related liabilities line item in the Condensed Consolidated Balance Sheets. Restructuring expenses are included within the Payroll and benefits and Research and development, net line items in the Condensed Consolidated Statements of Operations.