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RESTRUCTURING CHARGES, INTEGRATION CHARGES AND IMPAIRMENT LOSSES | 3 Months Ended
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Mar. 31, 2019
RESTRUCTURING CHARGES AND IMPAIRMENT LOSSES [Abstract] |
RESTRUCTURING CHARGES AND IMPAIRMENT LOSSES | (9)RESTRUCTURING CHARGES, INTEGRATION CHARGES AND IMPAIRMENT LOSSES Restructuring Charges During the three months ended March 31, 2019 and 2018, the Company continued restructuring activities primarily associated with reductions in the Company’s capacity, workforce and related management in several of the segments to better align the capacity and workforce with current business needs. A summary of the expenses recorded in Restructuring and integration charges, net in the accompanying Consolidated Statements of Comprehensive Income (Loss) for the three months ended March 31, 2019 and 2018, respectively, is as follows (in thousands):
|  | Three Months Ended March 31, |
|  | 2019 |  | 2018 |
Reduction in force |  |  |  |  |  |  |
Customer Strategy Services |  | $ | — |  | $ | 51 |
Customer Technology Services |  |  | — |  |  | — |
Customer Growth Services |  |  | — |  |  | — |
Customer Management Services |  |  | 462 |  |  | 153 |
Total |  | $ | 462 |  | $ | 204 |
|  | Three Months Ended March 31, |
|  | 2019 |  | 2018 |
Facility exit and other charges |  |  |  |  |  |  |
Customer Strategy Services |  | $ | — |  | $ | — |
Customer Technology Services |  |  | — |  |  | — |
Customer Growth Services |  |  | — |  |  | — |
Customer Management Services |  |  | 499 |  |  | 645 |
Total |  | $ | 499 |  | $ | 645 |
A rollforward of the activity in the Company’s restructuring accrual is as follows (in thousands):
|  | Reduction |  | Facility Exit and |  |  |  |
|  | in Force |  | Other Charges |  | Total |
Balance as of December 31, 2018 |  | $ | 416 |  | $ | 3,226 |  | $ | 3,642 |
Expense |  |  | 466 |  |  | 499 |  |  | 965 |
Payments |  |  | (712) |  |  | (304) |  |  | (1,016) |
Change due to foreign currency |  |  | (19) |  |  | 7 |  |  | (12) |
Change in estimates |  |  | (4) |  |  | — |  |  | (4) |
Reclassifications due to ASU 842 implementation |  |  | — |  |  | (2,917) |  |  | (2,917) |
Balance as of March 31, 2019 |  | $ | 147 |  | $ | 511 |  | $ | 658 |
The remaining restructuring and other accruals are expected to be paid or extinguished during the next twelve months 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 annual recoverability of its leasehold improvement assets at certain customer engagement 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 months ended March 31, 2019 and 2018, the Company recognized impairment losses related to leasehold improvement assets and right of use lease assets of $1.5 million and $1.1 million, respectively, across the CMS and CSS segments.

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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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -URI http://asc.fasb.org/topic&trid=2175745 + Details
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- References No definition available. + Details
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