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Restructuring and Related Charges (Tables)
 9 Months Ended
Sep. 30, 2019
Restructuring and Related Activities [Abstract]  
Schedule of restructuring liability by type of cost
The following details the changes in the Company’s restructuring liability during the nine months ended September 30, 2018 and 2019 (in thousands):
 
Lease and Related Costs, Net
 
Severance and Other Employee
 Separation Costs
 
Total
Balance at December 31, 2017
$
8,781

 
$
—

 
$
8,781

Restructuring and other charges(1)
—

 
13,088

 
13,088

Payments
(2,069
)
 
(439
)
 
(2,508
)
Adjustments(2)
107

 
—

 
107

Balance at September 30, 2018
$
6,819

 
$
12,649

 
$
19,468

 
 
 
 
 
 
Balance at December 31, 2018(3)
$
6,540

 
$
14,347

 
$
20,887

Restructuring and other charges(1)
—

 
2,334

 
2,334

Payments
—

 
(7,841
)
 
(7,841
)
Adjustments(2)
(6,540
)
 
—

 
(6,540
)
Balance at September 30, 2019(3)
$
—

 
$
8,840

 
$
8,840

_____________________________________
(1) 
Restructuring and other charges were $0.2 million and $2.3 million for the three and nine months ended September 30, 2019, respectively, and $13.1 million for both the three and nine months ended September 30, 2018. Restructuring and other charges are included in Merger and integration costs on the unaudited condensed consolidated statements of income.
(2) 
For the three and nine months ended September 30, 2018, adjustments include accretion of interest on lease costs, partially offset by changes in the timing and expected income from subleases. For the three and nine months ended September 30, 2019, adjustments represent the impact of adopting ASC 842 on January 1, 2019. In accordance with ASC 842, the lease related restructuring liability balance as of December 31, 2018 was netted against the initial ROU lease asset recognized upon adoption. Asset retirement obligations related to these restructured properties are also included in the adjustments amount.
(3) 
The current portion of restructuring liabilities was $9.8 million and $6.2 million as of December 31, 2018 and September 30, 2019, respectively, which are included in accounts payable and accrued expenses. The long-term portion is included in other long-term liabilities.