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Cost-Reduction Actions
 9 Months Ended
Sep. 30, 2018
Restructuring and Related Activities [Abstract]  
Cost-Reduction Actions
Cost-Reduction Actions
There were no additional cost-reduction charges recorded during 2018; however, a benefit of $0.9 million and $3.1 million, respectively, was recorded for changes in estimates during the three and nine months ended September 30, 2018.
During the three months ended September 30, 2017, the company recognized cost-reduction charges and other costs of $46.1 million. Charges related to work-force reductions were $49.5 million, principally related to severance costs, and were comprised of: (a) a charge of $2.6 million for 93 employees and $(0.4) million for changes in estimates in the U.S. and (b) a charge of $48.3 million for 1,459 employees and $(1.0) million for changes in estimates outside the U.S. In addition, the company recorded charges of $(3.4) million comprised of $0.6 million for idle leased facilities costs, $0.1 million for contract amendment and termination costs, $0.9 million for professional fees and other expenses related to the cost-reduction effort, $0.7 million for net asset sales and write-offs and $(5.7) million for net foreign currency gains related to exiting foreign countries. The charges were recorded in the following statement of income classifications: cost of revenue – services, $42.8 million; selling, general and administrative expenses, $7.9 million; research and development expenses, $1.1 million; and other income (expense), net, $(5.7) million.
During the nine months ended September 30, 2017, the company recognized cost-reduction and other costs of $99.0 million. Charges related to work-force reductions were $86.2 million, principally related to severance costs, and were comprised of: (a) a charge of $7.9 million for 507 employees and $(0.6) million for changes in estimates in the U.S. and (b) a charge of $72.3 million for 1,835 employees, $8.2 million for additional benefits provided in 2017 and $(1.6) million for changes in estimates outside the U.S. In addition, the company recorded charges of $12.8 million comprised of $3.5 million for idle leased facilities costs, $5.3 million for contract amendment and termination costs, $3.9 million for professional fees and other expenses related to the cost-reduction effort, $0.7 million for net asset sales and write-offs and $(0.6) million for net foreign currency gains related to exiting foreign countries. The charges were recorded in the following statement of income classifications: cost of revenue – services, $70.4 million; cost of revenue - technology, $0.4 million; selling, general and administrative expenses, $27.4 million; research and development expenses, $1.4 million; and other income (expense), net, $(0.6) million.
Liabilities and expected future payments related to the company’s cost-reduction actions are as follows:
 
 
 
 
Work-Force Reductions
 
Idle Leased Facilities Costs
 
 
Total
 
U.S.
 
International
 
Balance at December 31, 2017
 
$
117.8

 
$
3.9

 
$
109.6

 
$
4.3

Payments
 
(34.6
)
 
(2.8
)
 
(30.2
)
 
(1.6
)
Changes in estimates
 
(2.9
)
 
(1.0
)
 
(2.5
)
 
0.6

Translation adjustments
 
(2.9
)
 
—

 
(2.8
)
 
(0.1
)
Balance at September 30, 2018
 
$
77.4

 
$
0.1

 
$
74.1

 
$
3.2

Expected future utilization on balance at September 30, 2018:
 
 
 
 
 
 
 
 
2018 remaining three months
 
$
12.5

 
$
0.1

 
$
12.0

 
$
0.4

Beyond 2018
 
$
64.9

 
$
—

 
$
62.1

 
$
2.8