Restructuring

The Company recorded restructuring charges during the three and six months ended June 30, 2016 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. There were no material restructuring charges during the three and six months ended June 30, 2017.

A summary of the net pretax charges, incurred by segment, excluding facility charges shown below, is as follows:



		Pretax Charge
(in thousands, except employee data)	Approximate Number of Employees	Refined Coal		Emissions Control		All Other and Corporate		Total
Three Months Ended June 30, 2016
Restructuring charges	19	$	—	$	468	$	316	$	784
Changes in estimates		—		—		—		—
Total pretax charge, net of reversals		$	—	$	468	$	316	$	784

Six Months Ended June 30, 2016
Restructuring charges	22	$	—	$	468	$	599	$	1,067
Changes in estimates		—		—		—		—
Total pretax charge, net of reversals		$	—	$	468	$	599	$	1,067

The following table summarizes the Company's change in restructuring accruals for the six months ended June 30, 2017:



(in thousands)	Employee Severance			Facility Closures
Remaining accrual as of December 31, 2016	$	452		$	247
Expense provision	76			—
Cash payments and other	(426		)	(250		)
Change in estimates	(21		)	3
Remaining accrual as of June 30, 2017	$	81		$	—

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 line item in the Condensed Consolidated Statements of Operations.