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RESTRUCTURING CHARGES AND IMPAIRMENT LOSSES | 9 Months Ended
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Sep. 30, 2016
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, 2016 and 2015, the Company continued restructuring activities primarily associated with reductions in the Company’s capacity, workforce and related management in all of the 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, 2016 and 2015, respectively, is as follows (in thousands):
|  | Three Months Ended |  | Nine Months Ended |
|  | September 30, |  | September 30, |
|  | 2016 |  | 2015 |  | 2016 |  | 2015 |
Reduction in force |  |  |  |  |  |  |  |  |  |  |  |  |
Customer Management Services |  | $ | 2,485 |  | $ | 516 |  | $ | 2,482 |  | $ | 1,331 |
Customer Growth Services |  |  | 108 |  |  | — |  |  | 108 |  |  | — |
Customer Technology Services |  |  | 314 |  |  | 13 |  |  | 324 |  |  | 13 |
Customer Strategy Services |  |  | 82 |  |  | 93 |  |  | 92 |  |  | 285 |
Total |  | $ | 2,989 |  | $ | 622 |  | $ | 3,006 |  | $ | 1,629 |
|  | Three Months Ended |  | Nine Months Ended |
|  | September 30, |  | September 30, |
|  | 2016 |  | 2015 |  | 2016 |  | 2015 |
Facility exit and other charges |  |  |  |  |  |  |  |  |  |  |  |  |
Customer Management Services |  | $ | 699 |  | $ | — |  | $ | 852 |  | $ | — |
Customer Growth Services |  |  | — |  |  | — |  |  | — |  |  | — |
Customer Technology Services |  |  | — |  |  | — |  |  | 33 |  |  | — |
Customer Strategy Services |  |  | — |  |  | — |  |  | — |  |  | — |
Total |  | $ | 699 |  | $ | — |  | $ | 885 |  | $ | — |
A rollforward of the activity in the Company’s restructuring accruals is as follows (in thousands):
|  | Reduction |  | Facility Exit and |  |  |
|  | in Force |  | Other Charges |  | Total |
Balance as of December 31, 2015 |  | $ | 806 |  | $ | — |  | $ | 806 |
Expense |  |  | 3,220 |  |  | 885 |  |  | 4,105 |
Payments |  |  | (1,229) |  |  | (712) |  |  | (1,941) |
Change due to foreign currency |  |  | (77) |  |  | — |  |  | (77) |
Change in estimates |  |  | (215) |  |  | — |  |  | (215) |
Balance as of September 30, 2016 |  | $ | 2,505 |  | $ | 173 |  | $ | 2,678 |
The remaining restructuring accruals are expected to be paid or extinguished during 2016 or 2017 and are all classified as current liabilities within Other accrued expenses in the Consolidated Balance Sheets. Impairment Losses During each of the periods presented, the Company evaluated the recoverability of its leasehold improvement assets at certain delivery centers. An asset is considered to be impaired when the anticipated undiscounted future cash flows of its asset group are estimated to be less than the asset group’s carrying value. The amount of impairment recognized is the difference between the carrying value of the asset group and its fair value. To determine fair value, the Company used Level 3 inputs in its discounted cash flows analysis. Assumptions included the amount and timing of estimated future cash flows and assumed discount rates. During the three and nine months ended September 30, 2016 and 2015, the Company recognized no losses related to leasehold improvement assets.

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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 + Details
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