Costs Associated With Restructuring Activities
 9 Months Ended
Sep. 30, 2016
Restructuring and Related Activities [Abstract]  
Costs Associated With Restructuring Activities
Costs Associated With Restructuring Activities
On November 16, 2015, the Company’s Board of Directors approved the strategic decision to relocate its headquarters from Scottsdale, Arizona to Dallas, Texas. The Company began occupying temporary office space in the new headquarters building in the spring of 2016, and finalized the move with the opening of the new office space in late September 2016. As a result of moving its corporate headquarters, the Company is incurring various restructuring charges, including employee separation and relocation costs. Restructuring charges incurred for the three and nine months ended September 30, 2016 totaled $3.3 million and $5.7 million, respectively, and are included within restructuring charges on the accompanying consolidated statements of operations. Restructuring charges for the nine months ended September 30, 2016 were reduced for $0.2 million of straight-line rent payable that was previously recognized for the Company's Scottsdale headquarters in association with lease termination. To date, the Company has incurred restructuring charges totaling $12.8 million.
The following table presents a reconciliation of the liability attributable to restructuring charges incurred as of September 30, 2016, which is recorded within accounts payable, accrued expenses and other liabilities in the accompanying consolidated balance sheets (in thousands):
 
Employee Separation/Relocation Costs
 
Other Restructuring Costs
 
Total
Beginning balance, as of December 31, 2015
$
5,754

 
$
172

 
$
5,926

Accruals
2,360

 
2,786

 
5,146

Payments
(5,901
)
 
(1,993
)
 
(7,894
)
Ending balance, as of September 30, 2016
$
2,213

 
$
965

 
$
3,178


The Company currently anticipates total relocation related costs of approximately $20.9 million, of which $13.0 million is for restructuring, $3.9 million is for capitalizable costs related to tenant improvements and fixtures for the new corporate headquarters space and $4.0 million represents other relocation costs, primarily for redundant office space and employee salaries and benefits for departing employees, incurred during the transition phase.