Accrued Expenses and Other Current Liabilities
9 Months Ended
Sep. 30, 2016
Payables and Accruals [Abstract]  
Accrued Expenses and Other Current Liabilities

6. Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities consisted of the following (in thousands):

 

 

 

 

 

 

 

 

 

 

 

September 30, 

 

December 31, 

 

 

    

2016

 

2015

 

Accrued payroll and related items

 

$

4,205

 

$

5,916

 

Artist payables

 

 

2,805

 

 

2,816

 

Other

 

 

5,387

 

 

6,437

 

Accrued expenses and other current liabilities

 

$

12,397

 

$

15,169

 

 

 

During the nine months ended September 30, 2016, we recognized severance costs of $1.7 million in connection with targeted headcount reductions, primarily as a result of actions taken in June 2016 to streamline our content publishing studio (formerly known as our studioD business) and better integrate this business into our broader Content & Media service offering. These severance costs were recognized in the condensed consolidated statements of operations as follows: $0.7 million in sales and marketing costs, $0.6 million in product development costs, $0.3 million in service costs, and $0.1 million in general and administrative costs. Severance amounts related to these actions were fully paid as of September 30, 2016. 

 

Changes to the severance accrual during the nine months ended September 30, 2016 are as follows (in thousands):

 

 

 

 

 

Balance at December 31, 2015

 

$

485

New charges

 

 

1,690

Cash payments

 

 

(2,175)

Balance at September 30, 2016

 

$

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