v3.6.0.2

RESTRUCTURING CHARGES

12 Months Ended

Dec. 31, 2016

Restructuring and Related Activities [Abstract]

RESTRUCTURING CHARGES

RESTRUCTURING CHARGES

Publishing and Applications segments

During 2016, the Company recognized significant declines in Publishing and Applications revenue due to the effects of the new Google contract, which was effective April 1, 2016, as well as declines from certain other legacy businesses. In an effort to manage overall costs, the Company incurred restructuring charges throughout 2016 related to lease termination costs and severance. For the year ended December 31, 2016, the Company incurred $18.3 million in costs related to this restructure. A summary of the costs incurred, payments made and the related accruals for both the Publishing and Applications segments at December 31, 2016 is presented below.

See "Note 2—Summary of Significant Accounting Policies—Certain Risks and Concentrations" for additional information on revenue earned from Google.

	Year Ended December 31, 2016
	Publishing				Applications				Total
	(In thousands)
Lease termination costs	$	8,172			$	100			$	8,272
Severance	7,461				2,532				9,993
Total	$	15,633			$	2,632			$	18,265

	December 31, 2016
	Lease Termination Costs				Severance				Total
	(In thousands)
Publishing accrual:
Charges incurred	$	8,172			$	7,461			$	15,633
Payments made	(314		)		(5,074		)		(5,388		)
Publishing accrual as of December 31	$	7,858			$	2,387			$	10,245

	December 31, 2016
	Lease Termination Costs				Severance				Total
	(In thousands)
Applications accrual:
Charges incurred	$	100			$	2,532			$	2,632
Payments made	—				(1,933		)		(1,933		)
Applications accrual as of December 31	$	100			$	599			$	699

The costs are allocated as follows in the accompanying consolidated statement of operations:

	Year Ended December 31, 2016
	Publishing				Applications				Total
	(In thousands)
Cost of revenue	$	9,186			$	931			$	10,117
Selling and marketing expense	3,080				593				3,673
General and administrative expense	2,175				351				2,526
Product development expense	1,192				757				1,949
Total	$	15,633			$	2,632			$	18,265

Match Group segment

In addition to the restructuring charges at the Publishing and Applications segments discussed above, the Match Group has been in the process of modernizing and streamlining its underlying Dating technology infrastructure that supports both its mobile and desktop platforms, as well as consolidating its European operations from seven principal locations down to three. The project is complete at December 31, 2016. For the year ended December 31, 2016, the Match Group incurred $4.9 million in costs related to this project, compared to $16.8 million for the year ended December 31, 2015. A summary of the costs incurred, payments made and the related accruals for the Match Group segment at December 31, 2016 and 2015 are presented below.

	December 31, 2016
	Severance				Professional Fees & Other				Total
	(In thousands)
Accrual as of January 1	$	3,013			$	564			$	3,577
Charges incurred	345				4,576				4,921
Payments made	(2,404		)		(4,844		)		(7,248		)
Accrual as of December 31	$	954			$	296			$	1,250

	December 31, 2015
	Severance				Professional Fees & Other				Total
	(In thousands)
Accrual as of January 1	$	795			$	933			$	1,728
Charges incurred	8,350				8,417				16,767
Payments made	(6,132		)		(8,786		)		(14,918		)
Accrual as of December 31	$	3,013			$	564			$	3,577

The costs are allocated as follows in the statement of operations:

	Year Ended December 31,
	2016				2015
	(In thousands)
Cost of revenue	$	566			$	2,947
Selling and marketing expense	560				1,678
General and administrative expense	1,647				8,160
Product development expense	2,148				3,982
Total	$	4,921			$	16,767

X

- References

No definition available.

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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

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