(6) Restructuring

In September 2014, the Company committed to a restructuring plan (the “2014 Restructuring Plan”) to streamline its workforce and spending to better align its cost structure with its business strategy, including reducing the Company’s workforce by 777 employees, comprised of 217 employees in North America, 400 employees in Asia Pacific, 141 employees in Europe, the Middle East, and Africa, and 19 employees in Latin America. As of December 31, 2014, the Company had implemented substantially all of the 2014 Restructuring Plan. The Company does not expect future costs associated with implementing the remainder of the 2014 Restructuring Plan, consisting primarily of the liquidation of certain foreign subsidiaries, to be material.

Costs associated with the 2014 Restructuring Plan included employee severance and related benefit costs (including outplacement services and continuing health insurance coverage), contract termination costs (including operating lease terminations for certain office space at the Company’s corporate headquarters and other international locations), and other charges (including external consulting and advisory fees related to implementing the restructuring plan). The following table summarizes the major types of costs associated with the 2014 Restructuring Plan (in thousands) for each of the three and nine months ended September 30, 2015 and 2014, total costs incurred through September 30, 2015 and total costs expected to be incurred:


	Three Months Ended September 30,				Nine Months Ended September 30,				Cumulative Costs		Total Expected
	2015		2014		2015		2014		Incurred To Date		Plan Costs
Severance and related employee benefits	$	0	$	10,107	$	0	$	10,107	$	13,162	$	13,162
Contract termination costs		0		1,358		0		1,358		1,159		1,159
Other costs		86		113		261		113		672		749

Total restructuring costs	$	86	$	11,578	$	261	$	11,578	$	14,993	$	15,070

The total restructuring costs above are reported as “Restructuring costs” under “Operating expenses” in the Company’s Consolidated Statements of Operations.

Restructuring-related liabilities are reported as “Accrued restructuring costs” in the Company’s Consolidated Balance Sheets. The following table presents a summary of changes in the restructuring-related liabilities (in thousands) for the nine months ended September 30, 2015:


	Balance as of January 1, 2015		Costs Incurred		Cash Payments			Non-cash Settlements		Adjustments and Other			Balance as of September 30, 2015
Current:
Severance and related employee benefits	$	2,215	$	0	$	(1,885	)	$	0	$	(237	)	$	93
Contract termination costs		0		0		0			0		0			0
Other costs		69		261		(315	)		0		(10	)		5

Total current accrued restructuring costs	$	2,284	$	261	$	(2,200	)	$	0	$	(247	)	$	98