| Schedule of Restructuring Reserve by Type of Cost |
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 |
|
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 |
|
|
| Schedule of Allocated Restructuring Costs |
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 |
|
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 |
|
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