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Restructuring
 12 Months Ended
Dec. 31, 2016
Restructuring and Related Activities [Abstract]  
Restructuring
Restructuring
During the year ended December 31, 2016, the Company recorded restructuring charges 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 as well as non-cash charges related to the acceleration of vesting of certain stock awards.
During the year ended December 31, 2015, the Company recorded restructuring charges in connection with a reduction in force, the departure of 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 non-cash charges related to the acceleration of vesting of certain stock awards. In 2015, the charges also related to the closing of the BCSI facilities and the termination of the operations of ADA Analytics, a foreign subsidiary that was involved in the development of certain data analytics and monitoring products. Furthermore, during the fourth quarter of 2015, the Company closed its fabrication facility in McKeesport, Pennsylvania and recorded restructuring charges related thereto.
During the year ended December 31, 2014, the Company recorded restructuring charges 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 is as follows:
 
 
 
 
Pretax Charge
(in thousands, except employee data)
 
Approximate Number of Employees
 
Refined Coal
 
Emissions Control
 
All Other and Corporate
 
Total
Year ended December 31, 2016
 
 
 
 
 
 
 
 
 
 
Restructuring charges
 
40

 
$
—

 
$
1,164

 
$
881

 
$
2,045

Changes in estimates
 
 
 
—

 
(210
)
 
(276
)
 
(486
)
Total pretax charge, net of reversals
 
 
 
$
—

 
$
954

 
$
605

 
$
1,559

 
 
 
 
 
 
 
 
 
 
 
Year ended December 31, 2015
 
 
 
 
 
 
 
 
 
 
Restructuring charges
 
162

 
$
—

 
$
5,108

 
$
5,264

 
$
10,372

Changes in estimates
 
 
 
—

 
(10
)
 
(2
)
 
(12
)
Total pretax charge, net of reversals
 
 
 
$
—

 
$
5,098

 
$
5,262

 
$
10,360

 
 
 
 
 
 
 
 
 
 
 
Year ended December 31, 2014
 
 
 
 
 
 
 
 
 
 
Restructuring charges
 
29

 
$
—

 
$
1,294

 
$
2,209

 
$
3,503

Total pretax charge, net of reversals
 
 
 
$
—

 
$
1,294

 
$
2,209

 
$
3,503



The following table summarizes the Company's utilization of restructuring accruals for the years ended December 31, 2016, 2015 and 2014:
(in thousands)
 
Employee Severance
 
Facility Closures
Beginning accrual as of January 1, 2014
 
$
29

 
$
—

Expense provision (1)
 
3,503

 
—

Cash payments and other (1)
 
(1,842
)
 
—

Change in estimates (1)
 
—

 
—

Accrual as of December 31, 2014
 
1,690

 
—

Expense provision (1)
 
8,498

 
2,650

Cash payments and other (1)
 
(7,595
)
 
(1,873
)
Change in estimates (1)
 
(12
)
 
—

Accrual as of December 31, 2015
 
2,581

 
777

Expense provision (1)
 
2,045

 
—

Cash payments and other (1)
 
(3,898
)
 
(320
)
Change in estimates (1)
 
(276
)
 
(210
)
Accrual as of December 31, 2016
 
$
452

 
$
247


(1) Included within the Expense provision and Cash payments and other line items in the above table is equity-based compensation of $0.4 million, $3.4 million and $1.0 million for the years ended December 31, 2016, 2015 and 2014, respectively, resulting from the accelerated vesting of modified equity-based compensation awards for certain terminated employees. Additionally, as discussed in Note 8, 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 year ended December 31, 2015.

Restructuring accruals related to personnel are included within the Accrued payroll and related liabilities line item in the Consolidated Balance Sheets. Restructuring expenses related to personnel are included within the Payroll and benefits and Research and development, net line items in the Consolidated Statements of Operations. Restructuring accruals related to facilities are included within the Other current liabilities line item in the Consolidated Balance Sheets. Restructuring expenses related to facilities are included within the Rent and occupancy line item in the Consolidated Statements of Operations.