In May 2018, we announced that we would open a headquarters office in Newport Beach, California, consolidate certain corporate administrative functions into our existing office in Columbus, Ohio, and close our existing headquarters offices in Denver, Colorado, as well as additional corporate offices in New York, New York. All affected employees were either offered an opportunity to continue in the new organization or were offered a severance package. We record severance as a one-time termination benefit and recognize the expense ratably over the employees’ required future service period. We evaluate our operating lease assets for impairment whenever events or changes in circumstances indicate that the carrying amount of the operating lease asset (or asset group that includes the operating lease asset, referred to interchangeably throughout as an “operating lease asset”) may not be recoverable. We first compare the carrying value of the operating lease asset to the operating lease asset’s estimated future undiscounted cash flows. If the estimated undiscounted future cash flows are less than the carrying value of the operating lease asset, we determine if we have an impairment loss by comparing the carrying value of the operating lease asset to the operating lease asset's estimated fair value. The estimated fair value of the operating lease asset is generally determined using a discounted cash flow projection model, using Level 3 inputs. The impairment charges represent the excess of each operating lease asset’s carrying amount over its estimated fair value. All other costs, including other employee transition costs, recruitment and relocation costs, other office closure costs, and third-party costs are recognized in the period incurred.


	Three months ended				Nine months ended
	September 30,				September 30,
	2019		2018		2019		2018
Employee severance and other employee transition costs⁽¹⁾	$	142	$	4,100	$	1,648	$	4,593
Recruitment and relocation costs⁽¹⁾		1,136		3,188		5,336		3,395
Operating lease asset impairment and other office closure costs⁽²⁾		-		(1,076)		1,719		15,223
Third-party and other costs⁽¹⁾		1,180		2,460		3,218		5,660
Stock-based compensation⁽¹⁾		-		6,087		134		(339)
Total corporate restructuring costs	$	2,458	$	14,759	$	12,055	$	28,532

(1) Recorded in general and administrative expenses on the condensed consolidated statement of income.

(2) Recorded in impairment, closure costs, and asset disposals on the condensed consolidated statement of income.

Changes in our corporate restructuring liabilities which are included in accrued liabilities on the condensed consolidated balance sheet were as follows:



	December 31, 2018		Charges		Payments		September 30, 2019
Employee severance and other employee transition costs	$	2,722	$	1,648	$	(4,370)	$	-
Recruitment and relocation costs		224		5,336		(5,490)		70
Third-party and other costs		554		3,218		(3,698)		74
Total restructuring liability	$	3,500	$	10,202	$	(13,558)	$	144