NOTE 10—THEATRE AND OTHER CLOSURE AND DISPOSITION OF ASSETS

A rollforward of reserves for theatre and other closure and disposition of assets is as follows:


	Nine Months Ended
(In millions)	September 30, 2018		September 30, 2017
Beginning balance, December 31, 2017 and December 31, 2016, respectively	$	27.5	$	34.6
Theatre and other closure expense		3.1		1.1
Transfer of assets and liabilities		1.0		1.2
Foreign currency translation adjustment		(0.3)		1.0
Cash payments		(9.9)		(8.3)
Ending balance	$	21.4	$	29.6

In the accompanying Consolidated Balance Sheets, as of September 30, 2018, the current portion of the ending balance totaling $7.3 million is included with accrued expenses and other liabilities and the long-term portion of the ending balance totaling $14.1 million is included with other long-term liabilities. Theatre and other closure reserves for leases that have not been terminated were recorded at the present value of the future contractual commitments for the base rents, taxes and maintenance.

During the three months ended September 30, 2018 and September 30, 2017, the Company recognized theatre and other closure (income) expense of $0.9 million and $(0.6) million, respectively, and during the nine months ended September 30, 2018 and September 30, 2017, the Company recognized theatre and other closure expense of $3.1 million and $1.1 million, respectively. Theatre and other closure expense included the accretion on previously closed properties with remaining lease obligations.