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Office Closing and Termination Costs | 9 Months Ended
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Sep. 30, 2015
Restructuring And Related Activities [Abstract] |
Office Closing and Termination Costs | (16) OFFICE CLOSING AND TERMINATION COSTS In first quarter 2015, we announced the closing of our Oklahoma City administrative and operational office to reduce our general and administrative expenses, due in part to the impact of lower commodity prices on our operations. In fourth quarter 2014, we initially accrued an estimated $8.4 million of termination costs relating to the closure of this office as it was probable of occurring. In early 2015, those plans and personnel involved were finalized which resulted in additional accruals in first nine months 2015 for severance and other personnel costs of $275,000, additional accelerated vesting of stock-based compensation of $948,000 and $3.2 million of building lease costs. Also in first nine months 2015, additional accruals for severance of $1.1 million and stock-based compensation of $772,000 were recorded for personnel reductions in Pennsylvania in order to reduce our lease operating expenses due to the lower commodity price environment. The following summarizes our termination costs for the nine months ended September 30, 2015 and the three months ended December 31, 2014 (in thousands):
|  | Nine Months Ended September 30, 2015 |  |  |  | Three Months Ended December 31, 2014 |
Termination costs | $ | 1,414 |  |  | $ | 5,372 |
Building lease |  | 3,156 |  |  |  | — |
Stock-based compensation |  | 1,720 |  |  |  | 2,999 |
| $ | 6,290 |  |  | $ | 8,371 |
The following details our accrued liability as of September 30, 2015 (in thousands):
|  | Nine Months Ended September 30, 2015 |
Beginning balance | $ | 5,372 |
Additional accrued termination costs |  | 1,414 |
Accrued building rent |  | 3,270 |
Payments |  | (7,793 | )
Ending balance | $ | 2,263 |

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- Definition The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 5.P.4) -URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140904-122747 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 5.P.3) -URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140864-122747 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 5 -Section P -Subsection 3, 4 + Details
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