During the past several years, we have carried out reductions in force related to the continued reorganization of our corporate and campus functions to better align with current total enrollments and made decisions to teach out a number of campuses, meaning gradually close the campuses through an orderly process. All of these teach-out campuses have ceased operations as of December 31, 2018. The Company continues to evaluate our corporate and campus functions to best align with our current enrollments to promote efficient and effective support.

The following table details the changes in our accrual for severance and related costs associated with all restructuring events during the years ended December 31, 2018, 2017 and 2016 (dollars in thousands):

	Balance, Beginning of Period		Severance and related charges ⁽¹⁾		Payments			Non-cash adjustments ⁽²⁾			Balance, End of Period
For the year ended December 31, 2018	$	2,170	$	1,898	$	(2,883	)	$	(589	)	$	596
For the year ended December 31, 2017	$	8,686	$	-	$	(6,767	)	$	251		$	2,170
For the year ended December 31, 2016	$	18,985	$	507	$	(11,015	)	$	209		$	8,686

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(1)	Includes charges related to COBRA and outplacement services which are assumed to be completed by the third month following an employee’s departure.

(2)	Includes cancellations due to employee departures prior to agreed upon end dates, employee transfers to open positions within the organization and subsequent adjustments to severance and related costs.

Severance and related expenses for the years ended December 31, 2018, 2017 and 2016 by reporting segment is as follows (dollars in thousands):

	For the Year Ended December 31,
	2018		2017		2016
CTU	$	782	$	-	$	18
AIU		1,083		-		66
Total University Group		1,865		-		84
Corporate and Other		33		-		388
Subtotal		1,898		-		472
All Other Campuses		-		-		35
Total	$	1,898	$	-	$	507

The current portion of the accrual for severance and related charges was $0.6 million and $2.1 million, respectively, as of December 31, 2018 and 2017, which is recorded within current accrued expenses – payroll and related benefits.

In addition, as of December 31, 2018, we have an accrual of approximately $0.4 million related to retention bonuses that have been offered to certain employees. These amounts are recorded ratably over the period the employees are retained.

In addition to the severance charges detailed above, a number of teach-out campuses will have remaining lease obligations following their campus closure, with the longest lease term being through 2021. We do not expect to have any significant future charges for remaining lease obligations related to the campuses which completed their teach-out. We have recorded approximately $78.7 million of charges related to remaining obligations for continuing operations since 2015. See Note 8 “Leases” and Note 18 “Discontinued Operations” for further information regarding remaining lease obligations of continuing operations and discontinued operations.