13. Corporate Office Relocation

During the three and nine months ended September 30, 2017, we recorded $2.1 million in charges associated with the relocation of our corporate headquarters during the third quarter 2017. These charges were reflected in SG&A and included accelerated expense associated with the contractual lease payments of our former corporate office, which were made through the end of the lease term in the first quarter of 2018, and relocation costs to move our corporate office. Additionally, leasehold improvements and furniture and fixtures were impaired in the third quarter of 2017 and are reflected in long-lived asset impairment in our condensed consolidated income statements (see Note 11 (“Long-Lived Asset Impairment”)). We did not incur additional costs as a result of the relocation subsequent to September 30, 2017.

The following table summarizes the changes to our accrued liability balance related to our corporate office relocation for the nine months ended September 30, 2018 and 2017 (in thousands):



	Nine Months Ended September 30,
	2018			2017
Beginning balance	$	583		$	—
Additions for costs expensed	—			2,113
Less non-cash expense ⁽¹⁾	—			(613		)
Reductions for payments	(583		)	(72		)
Ending balance	$	—		$	1,428

——————


⁽¹⁾	Represents non-cash write-off of leasehold improvements, furniture and fixtures and the net liability associated with the straight-line expense associated with the lease of our former corporate office.

The following table summarizes our corporate office relocation costs by category during the three and nine months ended September 30, 2017 (in thousands):



Remaining lease costs	$	1,258
Impairment of leasehold improvements and furniture and fixtures	795
Relocation costs	60
Total corporate relocation costs	$	2,113