
10.	RESTRUCTURING AND ACQUISITION CHARGES

For the three and nine months ended September 30, 2017, we recognized Restructuring and acquisition charges of $3.4 million and $13.3 million, respectively. 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 three and nine months ended September 30, 2017, we recognized $0.6 million and $2.7 million related to net decreases to earn-out liabilities that arose from prior-period acquisition activity, respectively. For the three and nine months ended September 30, 2016, we recognized $1.7 million and $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, there was 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 of 2016.

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		Total
December 31, 2016	$	19.7		5.5		5.8		31.0
Accruals	10.6			0.7		4.7		16.0
Payments made	(19.0		)	(0.6	)	(6.5	)	(26.1	)
September 30, 2017	$	11.3		5.6		4.0		20.9



(in millions)	Severance & Employment-Related			Lease Exit		Other Acquisition		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

We expect the majority of accrued severance and other accrued acquisition costs as of September 30, 2017 will be paid during the next twelve months. Lease exit payments depend on the terms of various leases, which extend as far out as 2022.