We currently estimate total acquisition and integration expenditures associated with the Recall Transaction and acquisition expenditures associated with the IODC Transaction to be approximately $395,000, the majority of which is related to the Recall Transaction. From January 1, 2015 through March 31, 2018, we have incurred cumulative operating and capital expenditures associated with the Recall Transaction and the IODC Transaction of $334,648, including $282,867 of Significant Acquisition Costs and $51,781 of capital expenditures.

Significant Acquisition Costs included in the accompanying Condensed Consolidated Statements of Operations are as follows:



	Three Months Ended March 31,
	2017		2018
Cost of sales (excluding depreciation and amortization)	$	7,887	$	296
Selling, general and administrative expenses	12,684		18,712
Total Significant Acquisition Costs	$	20,571	$	19,008

Significant Acquisition Costs included in the accompanying Condensed Consolidated Statements of Operations by segment are as follows:



	Three Months Ended March 31,
	2017		2018
North American Records and Information Management Business	$	7,299	$	584
North American Data Management Business	745		—
Western European Business	3,216		2,152
Other International Business	1,651		537
Global Data Center Business	—		10,181
Corporate and Other Business	7,660		5,554
Total Significant Acquisition Costs	$	20,571	$	19,008

A rollforward of accrued liabilities related to Significant Acquisition Costs on our Condensed Consolidated Balance Sheets as of December 31, 2017 to March 31, 2018 is as follows:



	Accrual for Significant Acquisition Costs
Balance at December 31, 2017	$	12,622
Amounts accrued	1,038
Change in estimates(1)	—
Payments	(5,867		)
Currency translation adjustments	85
Balance at March 31, 2018(2)	$	7,878

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(1)	Includes adjustments made to amounts accrued in a prior period.

(2)

Accrued liabilities related to Significant Acquisition Costs as of March 31, 2018 presented in the table above generally related to employee severance costs and onerous lease liabilities associated with the Recall Transaction. We expect that the majority of these liabilities will be paid throughout 2018. Additional Significant Acquisition Costs recorded in our Condensed Consolidated Statement of Operations for the three months ended March 31, 2018 have either been settled in cash during the three months ended March 31, 2018 or are included in our Condensed Consolidated Balance Sheet as of March 31, 2018 as a component of accounts payable.