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Restructuring | 3 Months Ended
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Mar. 31, 2016
Restructuring and Related Activities [Abstract] |
Restructuring | Restructuring In September 2013, the Company commenced certain restructuring initiatives including the closure of the Company’s development site in Calgary, Canada, and the consolidation of certain supply chain management activities (the “2013 Initiatives”). The 2013 Initiatives are expected to be completed when the facility leases expire in December 2016. On August 3, 2015, the Company approved a restructuring initiative to better position the Company to operate in current market conditions and more closely align operating expenses with revenues, which included employee severance costs and facility exit related costs. In the fourth quarter of 2015, the Company commenced certain initiatives relating to the reorganization of executive level management, which included, among other actions, the replacement of the former Chief Executive Officer (collectively, the “2015 Initiatives”). The Company continued these initiatives in the first quarter of 2016 with a reduction-in-force and the completion of the closure of its facility in Richardson, TX. The 2015 Initiatives are expected to be completed when the Richardson, TX lease expires in June 2020. The Company accounts for facility exit costs in accordance with ASC 420, Exit or Disposal Cost Obligations, which requires that a liability for such costs be recognized and measured initially at fair value on the cease-use date based on remaining lease rentals, adjusted for the effects of any prepaid or deferred items recognized, reduced by the estimated sublease rentals that could be reasonably obtained even if the Company does not intend to sublease the facilities. The Company is required to estimate future sublease income and future net operating expenses of the facilities, among other expenses. The most significant of these estimates relate to the timing and extent of future sublease income which reduce lease obligations, and the probability that such sublease income will be realized. The Company based estimates of sublease income, in part, on information from third party real estate experts, current market conditions and rental rates, an assessment of the time period over which reasonable estimates could be made, and the location of the respective facility, among other factors. Further adjustments to the facility exit liability accrual will be required in future periods if actual exit costs or sublease income differ from current estimates. Exit costs recorded by the Company under these provisions are neither associated with, nor do they benefit, continuing activities. The following table sets forth activity in the restructuring liability for the three months ended March 31, 2016 (in thousands):
| Balance at December 31, 2015 |  | Costs Incurred |  | Payments |  | Non-cash |  | Translation Adjustment |  | Balance at March 31, 2016 |  |  | Cumulative Costs Incurred to Date |  | Total Expected Restructuring Costs
2013 Initiatives |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Employee Severance Costs | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  |  | $ | 3,986 |  |  | $ | 3,986 |
Facility Exit Related Costs | 72 |  |  | — |  |  | (19 | ) |  | — |  |  | — |  |  | 53 |  |  |  | 2,625 |  |  | 2,630 |
2015 Initiatives |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Employee Severance Costs | 1,330 |  |  | 526 |  |  | (865 | ) |  | — |  |  | 16 |  |  | 1,007 |  |  |  | 4,117 |  |  | 4,117 |
Facility Exit Related Costs | 328 |  |  | 96 |  |  | (86 | ) |  | 159 |  |  | — |  |  | 497 |  |  |  | 477 |  |  | 500 |
Total | $ | 1,730 |  |  | $ | 622 |  |  | $ | (970 | ) |  | $ | 159 |  |  | $ | 16 |  |  | $ | 1,557 |  |  |  | $ | 11,205 |  |  | $ | 11,233 |
The balance of the restructuring liability at March 31, 2016 consists of approximately $1.0 million in current liabilities and $0.6 million in long-term liabilities.

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- Definition The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 5.P.4) -URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140904-122747 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 5.P.3) -URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140864-122747 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 5 -Section P -Subsection 3, 4 + Details
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