5. Restructuring and Other Charges

During the second fiscal quarter of 2015, the Company began implementing a series of initiatives intended to improve operational efficiency, reduce costs, and better position itself to drive growth of the business in the future. We refer to these initiatives, in the aggregate, as the "2015 Restructuring". These activities evolved and developed over time as management identified and evaluated opportunities for changes in the Company’s operations (and related areas of potential cost savings), as economic conditions changed and as the realignment of the Company’s operations into its four global lines of business was implemented. Actions related to the 2015 Restructuring included involuntary terminations, the abandonment of certain leased offices, combining operational organizations, and the co-location of employees into other existing offices. We did not exit any service types or client end-markets in connection with the 2015 Restructuring.

The majority of the costs associated with the 2015 Restructuring are included in SG&A expense in the Consolidated Statements of Earnings. The following table summarizes the impacts of the 2015 Restructuring on the Company's reportable segment income by line of business for the years ended September 29, 2017 and September 30, 2016 (in thousands):

	September 29, 2017		September 30, 2016
Aerospace & Technology	$	1,820	$	5,835
Buildings & Infrastructure		23,675		23,378
Industrial		6,698		29,690
Petroleum & Chemicals		36,664		87,188
Corporate		29,831		41,816
Total Restructuring Charges	$	98,688	$	187,907

Total 2015 restructuring charges were $157,192 for the year ended October 2, 2015. The activity in the Company’s accrual for the 2015 Restructuring for the year ended September 29, 2017 is as follows (in thousands):

Balance at September 30, 2016	$	152,174
Charges		98,688
Payments		(122,407	)
Balance at September 29, 2017	$	128,455

The following table summarizes the 2015 Restructuring by major type of restructuring costs for the years ended September 29, 2017 and September 30, 2016 (in thousands):

	For the Years Ended
	September 29, 2017		September 30, 2016		October 2, 2015
Lease Abandonments	$	55,647	$	92,643	$	90,569
Involuntary Terminations		30,716		85,599		55,313
Outside Services		4,236		7,398		12,734
Other restructuring related costs, net		8,089		2,267		(1,424	)
Total	$	98,688	$	187,907	$	157,192

Cumulative amounts incurred to date for the 2015 Restructuring by each major type of restructuring costs as of September 29, 2017 is as follows (in thousands):

Lease Abandonments	$	238,859
Involuntary Terminations		171,628
Outside Services		24,368
Other restructuring related costs, net		8,932
Total	$	443,787

The 2015 Restructuring was completed in the fourth quarter of fiscal 2017.

Also, during the second fiscal quarter of 2017, the Company entered into strategic business restructuring activities associated with realignment of its Europe, U.K. and Middle East regional operations in our Buildings & Infrastructure segment. Pre-tax net charges of $22.6 million were recorded associated mainly with net realizable value write-offs on contract accounts receivable of $16.5 million, with additional charges recorded for statutory redundancy and severance costs of $1.4 million and other liabilities of $4.7 million which are both expected to be paid or settled within fiscal 2018. Additional charges of $1.2 million were recorded under this business exit during third quarter fiscal 2017 associated mainly with contract accounts receivable charges. Further, management has determined that these business restructuring activities do not qualify for discontinued operations treatment in accordance with U.S. GAAP.