(8) Restructuring

In September 2014, the Company committed to a 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 include 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 the years ended December 31, 2015 and 2014, total costs incurred through December 31, 2015, and total costs expected:


	Years Ended December 31,				Cumulative Costs Incurred To Date		Total Expected Plan Costs
	2015		2014		Cumulative Costs Incurred To Date		Total Expected Plan Costs
Severance and related employee benefits	$	0	$	13,162	$	13,162	$	13,162
Contract termination costs		0		1,159		1,159		1,159
Other costs		279		411		690		720

Total restructuring costs	$	279	$	14,732	$	15,011	$	15,041

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 years ended December 31, 2015 and 2014, respectively:


	Balance as of January 1, 2015		Costs Incurred		Cash Payments			Non-cash Settlements			Adjustments and Other			Balance as of December 31, 2015
Current:
Severance and related employee benefits	$	2,215	$	0	$	(1,885	)	$	0		$	(298	)	$	32
Contract termination costs		0		0		0			0			0			0
Other costs		69		279		(316	)		0			(8	)		24

Total current accrued restructuring costs	$	2,284	$	279	$	(2,201	)	$	0		$	(306	)	$	56


	Balance as of January 1, 2014		Costs Incurred		Cash Payments			Non-cash Settlements			Adjustments and Other			Balance as of December 31, 2014
Current:
Severance and related employee benefits	$	0	$	13,162	$	(10,746	)	$	0		$	(201	)	$	2,215
Contract termination costs		0		1,159		(960	)		(441	)		242			0
Other costs		0		411		(302	)		0			(40	)		69

Total current accrued restructuring costs	$	0	$	14,732	$	(12,008	)	$	(441	)	$	1		$	2,284