RESTRUCTURING RESERVES

The Company continues to evaluate performance and take restructuring actions such as the consolidation of the contact center network in the U.S. business, branch closures in the U.S. and Canada businesses and disposition of underperforming assets and businesses in the U.S., Canada and other businesses. The purpose of these initiatives is to reduce costs in the U.S. business and at the Company level (unallocated expense) and streamline and focus on profitability in the Canada and other businesses.

Restructuring costs, net of gains, for the years ended December 31, 2017, 2016 and 2015 are as follows (in thousands of dollars):



	For the Year Ended December 31, 2017
	Cost of merchandise sold		Warehousing, marketing and administrative expenses					Total
	Cost of merchandise sold		Involuntary employee termination costs		Other charges (gains)			Total
United States	$	1,379	$	32,134	$	(22,255	)	$	11,258
Canada	8,310		15,001		15,976			39,287
Other businesses	3,861		11,724		39,435			55,020
Unallocated expense	—		—		10,593			10,593
Total	$	13,550	$	58,859	$	43,749		$	116,158



	For the Year Ended December 31, 2016
	Cost of merchandise sold		Warehousing, marketing and administrative expenses					Total
	Cost of merchandise sold		Involuntary employee termination costs		Other charges (gains)			Total
United States	$	3,100	$	21,151	$	(8,583	)	$	15,668
Canada	1,605		12,536		857			14,998
Unallocated expense	—		—		8,947			8,947
Total	$	4,705	$	33,687	$	1,221		$	39,613



	For the Year Ended December 31, 2015
	Cost of merchandise sold		Warehousing, marketing and administrative expenses				Total
	Cost of merchandise sold		Involuntary employee termination costs		Other charges (gains)		Total
United States	$	1,194	$	21,524	$	12,754	$	35,472
Canada	—		4,183		—		4,183
Other businesses	—		—		5,696		5,696
Total	$	1,194	$	25,707	$	18,450	$	45,351

Other charges (gains) for all three years primarily include asset impairments and write-down losses in the U.S., Canada and at the Company level (unallocated expense) and other exit-related costs. The charges in the U.S. and Canada businesses are partially offset by gains from the sales of branches in those segments. Included in other charges (gains) is also approximately $18 million of accumulated foreign currency translations losses reclassified from Accumulated other comprehensive losses to earnings in other businesses primarily related to the wind-down of Colombia during 2017.

Restructuring reserves are primarily recorded as part of Accrued compensation and benefits and Accrued expenses. The following summarizes the restructuring reserve activity for the years ended December 31, 2017 and 2016 (in thousands of dollars):



	Current assets write-downs			Fixed assets write-downs and disposals			Involuntary employee termination costs			Lease termination costs			Other costs			Total
Reserves as of January 1, 2016	$	—		$	—		$	29,516		$	5,070		$	—		$	34,586
Restructuring costs, net of (gains)	4,684			(9,289		)	33,687			3,432			7,099			39,613
Cash (paid) received	(2,933		)	18,235			(38,193		)	(5,377		)	(5,710		)	(33,978		)
Non-cash, translation and others	$	(1,584	)	$	(8,946	)	$	(469	)	$	—		$	(878	)	$	(11,877	)
Reserves as of December 31, 2016	$	167		$	—		$	24,541		$	3,125		$	511		$	28,344
Restructuring costs, net of (gains)	13,892			511			58,859			5,572			37,324			116,158
Cash (paid) received	(898		)	23,624			(34,066		)	(3,770		)	(7,639		)	(22,749		)
Non-cash, translation and others	(60		)	(23,394		)	955			(34		)	(17,432		)	(39,965		)
Reserves as of December 31, 2017	$	13,101		$	741		$	50,289		$	4,893		$	12,764		$	81,788

The cumulative amounts incurred to date and expected (excluding results of sales of real estate) in connection with the Company's restructuring actions for active programs are as follows (in thousands of dollars):



	Cumulative amount incurred to date		Additional amount expected
United States	$	62,398	$	5,075
Canada	58,468		11,428
Other businesses	60,716		135
Unallocated expense	19,540		—
Total	$	201,122	$	16,638