| Summary of Cost Incurred and Expected to be Incurred and the Restructuring Reserve |
The table below presents the total costs expected to be incurred in connection with the Program, the amount of costs that have been recognized during the twelve months ended December 31, 2015 and the cumulative costs recognized to date by the Program (in thousands): | | | | | | | | | | | | | | | Total Costs Expected to be Incurred | | | Cost Recognized for the Year Ended December 31, 2015 | | Cumulative Costs Recognized to Date | MMS Segment: | | | | | | | Employee termination costs | $ | 255 |
| | | $ | 255 |
| | $ | 255 |
| Total MMS Segment | 255 |
| | | 255 |
| | 255 |
| ATA Segment: | | | | | | | Employee termination costs | 3,358 |
| | | 3,045 |
| | 3,045 |
| Facility exit costs | 605 |
| | | — |
| | — |
| Other related costs | 274 |
| | | 258 |
| | 258 |
| Total ATA Segment | 4,237 |
| | | 3,303 |
| | 3,303 |
| Total: | | | | | | | Employee termination costs | 3,613 |
| | | 3,300 |
| | 3,300 |
| Facility exit costs | 605 |
| | | — |
| | — |
| Other related costs | 274 |
| | | 258 |
| | 258 |
| Total Company | $ | 4,492 |
| | | $ | 3,558 |
| | $ | 3,558 |
|
The amounts accrued associated with the Program are included in "Accrued expenses" and "Pension and postretirement liabilities" in the Consolidated Balance Sheets. A rollforward of the accrued restructuring costs is presented below (in thousands): | | | | | | | | | | | | | | Segment | | Total | | MMS | | ATA | | Balance at December 31, 2014 | $ | — |
| | $ | — |
| | $ | — |
| Restructuring charges: | | | | | | Employee termination costs | 255 |
| | 3,045 |
| | 3,300 |
| Other related costs | — |
| | 258 |
| | 258 |
| Total restructuring charges | 255 |
| | 3,303 |
| | 3,558 |
| | | | | | | Cash expenditures | (85 | ) | | (2,036 | ) | | (2,121 | ) | Other adjustments to accrual | (3 | ) | | (5 | ) | | (8 | ) | Foreign currency translation adjustment | — |
| | (20 | ) | | (20 | ) | Balance at December 31, 2015 | $ | 167 |
| | $ | 1,242 |
| | $ | 1,409 |
|
|