RESTRUCTURING CHARGES AND IMPAIRMENT LOSSES

9 Months Ended

Sep. 30, 2015

RESTRUCTURING CHARGES AND IMPAIRMENT LOSSES [Abstract]

RESTRUCTURING CHARGES AND IMPAIRMENT LOSSES

(9)RESTRUCTURING CHARGES AND IMPAIRMENT LOSSES

Restructuring Charges

During the three and nine months ended September 30, 2015 and 2014, the Company undertook a number of restructuring activities primarily associated with reductions in the Company’s capacity and workforce in several of its segments to better align the capacity and workforce with current business needs.

A summary of the expenses recorded in Restructuring, net in the accompanying Consolidated Statements of Comprehensive Income (Loss) for the three and nine months ended September 30, 2015 and 2014, respectively, is as follows (in thousands):


	Three Months Ended				Nine Months Ended
	September 30,				September 30,
	2015		2014		2015		2014

Reduction in force
Customer Management Services	$	516	$	358	$	1,331	$	1,404
Customer Growth Services		—		—		—		37
Customer Technology Services		13		235		13		309
Customer Strategy Services		93		—		285		—
Total	$	622	$	593	$	1,629	$	1,750

A rollforward of the activity in the Company’s restructuring accruals is as follows (in thousands):



	Reduction in Force		Total

Balance as of December 31, 2014	$	2,071	$	2,071
Expense		1,629		1,629
Payments		(2,449)		(2,449)
Change in estimates		-		—
Balance as of September 30, 2015	$	1,251	$	1,251

The remaining restructuring accruals are expected to be paid or extinguished during 2015 and are all classified as current liabilities within Other accrued expenses in the Consolidated Balance Sheets.