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Restructuring and Acquisition Charges
 9 Months Ended
Sep. 30, 2016
Restructuring and Related Activities [Abstract]  
Restructuring and acquisition charges
11.
RESTRUCTURING AND ACQUISITION CHARGES
For the three and nine months ended September 30, 2016, we recognized Restructuring and acquisition charges of $18.0 million and $35.9 million, respectively. For the nine months ended September 30, 2016, we recognized $1.5 million related to net decreases to earn-out liabilities that arose from prior period acquisition activity. For the three and nine months ended September 30, 2016, we recognized a $6.5 million charge related to the write-off of an indefinite-lived intangible asset. In addition, we recognized a $2.3 million loss for the three months ended September 30, 2016 included in Restructuring and acquisition charges for a foreign currency derivative relating to an acquisition payment which fully offset the corresponding $2.3 million gain recognized in the second quarter.
For the three and nine months ended September 30, 2015, we recognized Restructuring and acquisition charges of $18.2 million and $20.8 million, respectively. Included in these amounts was $12.8 million for the three and nine months ended September 30, 2015 related to the write-off of indemnification assets that arose from acquisition activity in previous periods.
In all periods, the remaining charges primarily consist of (1) severance and employment-related charges, including those related to external service providers, incurred in conjunction with a structural business shift, which can be represented by a notable change in headcount, change in leadership, or transformation of business processes, (2) lease exit charges, and (3) other acquisition and integration-related charges. The following tables show the restructuring and acquisition accrual activity and related payments, which are exclusive of the adjustments individually noted above.
(in millions)
Severance & Employment-Related
Lease
Exit
Other
Acquisition Costs
Total
December 31, 2015
$
2.7

5.7

0.2

8.6

Accruals
16.0

—

14.9

30.9

Payments made
(5.1
)
(0.4
)
(11.4
)
(16.9
)
September 30, 2016
$
13.6

5.3

3.7

22.6

(in millions)
Severance & Employment-Related
Lease
Exit
Other
Acquisition Costs
Total
December 31, 2014
$
3.0

4.2

0.4

7.6

Accruals
(0.1
)
0.2

7.9

8.0

Payments made
(1.9
)
(2.7
)
(4.5
)
(9.1
)
September 30, 2015
$
1.0

1.7

3.8

6.5


We expect the majority of accrued severance and other accrued acquisition costs as of September 30, 2016 will be paid during the next twelve months. Lease exit payments depend on the terms of various leases, which extend as far out as 2020.