18 — Restructuring

The Company relocated its corporate headquarters to Dallas, Texas in 2012. Restructuring costs were as follows:



	Year ended July 31,
(In thousands)	2015		2014			2013
General and Administrative
Severance	$	310	$	4,598		$	978
Relocation	255		491			759
Total general and administrative	$	565	$	5,089		$	1,737
Yard Operations
Relocation	$	25	$	(28	)	$	189
Impairment	—		—			—
Total yard operations	$	25	$	(28	)	$	189

Severance for the year ended July 31, 2014 included a benefit for the reversal of previously accrued costs as a result of adjusting the severance accrual based upon the Company’s reassessment of its strategy of utilizing a third-party enterprise operating system. See Capitalized Software Costs in Note 1 — Summary of Significant Accounting Policies.

The movements in the severance accrual were as follows:



	Year ended July 31,
(In thousands)	2015			2014
Beginning balance	$	1,898		$	2,224
Expense	590			4,598
Payments	(1,538		)	(4,924		)
Ending balance	$	950		$	1,898

The Company started transitioning its data center to a third-party managed data center during the year ended July 31, 2013. The Company reviewed the useful life of certain assets related to its data centers and determined they should be revised from an average of 60 months to an average of 45 months to reflect the shorter useful lives of these assets. Additionally, facility depreciation related to the Company’s information technology operations, previously located in the Company’s offices in Fairfield, California, was accelerated as the department relocated to the Dallas, Texas corporate headquarters. These changes in estimates were accounted for on a prospective basis, resulting in increased depreciation expense over the revised useful lives. These changes resulted in additional depreciation expense of $2.8 million and $7.0 million for the years ended July 31, 2014 and 2013, respectively.