Restructuring

The Company committed to and implemented various restructuring plans in 2014 and 2015. Included in those plans were the closure of the Precise Machine facility in Fort Worth, Texas, and the relocation of the machining operations in both Savannah, Georgia and St. Charles, Missouri to other facilities within the Company. Other employment separation activities were also implemented as part of the Company's overall reorganization and cost reduction initiatives. In addition, in the third quarter of 2015, the Company committed to the closing of its Melbourne, Australia and Greenville, South Carolina engineering offices, the elimination of additional management positions within the Engineering Services segment and the closure of its Coweta, Oklahoma manufacturing facility. The expense associated with these plans was reflected in the selling, general, and administrative section on a separate line of the Condensed Consolidated Statements of Comprehensive Income (Loss). The following table summarizes the incurred charges associated with these restructuring activities:



	Three months ended					Nine months ended
	September 30, 2015		September 30, 2014			September 30, 2015		September 30, 2014

Precise Machine facility closure	$	—	$	(18	)	$	—	$	287
Savannah machining operations relocation	—		—			—		47
St. Charles machine parts operations relocation	—		—			378		—
Coweta machining facility closure	64		—			64		—
Greenville office closure	501		—			501		—
Australia office closure	34		—			34		—
Other employment separation activities	976		783			1,391		1,954
Total	$	1,575	$	765		$	2,368	$	2,288

The Savannah, Georgia and Precise plans were completed in the second quarter of 2014. The St. Charles and Greenville plans were completed in the second and third quarter of 2015, respectively. The Company expects the Coweta and Australia plans to be completed in the fourth quarter of 2015.

Cash payments were made associated with these restructuring plans of $1,165 and $253 in the three months ended September 30, 2015 and September 30, 2014, respectively and $2,175 and $1,441 in the nine months ended September 30, 2015 and September 30, 2014, respectively.

The following table summarizes the incurred and expected charges associated with these restructuring activities:



	Expense		Remaining		Total Expense
	Incurred through		Expense to be		Expected to be
	September 30, 2015		Incurred		Incurred

Employee severance arrangement - Precise	$	615	$	—	$	615
Employee severance arrangement - Savannah	47		—		47
Employee severance arrangement - St. Charles	378		—		378
Employee severance arrangement - Coweta	64		28		92
Employee severance arrangement - Greenville	376		—		376
Employee severance arrangement - Australia	34		—		34
Other employee severance arrangements	3,529		—		3,529
Lease termination costs - Precise	124		—		124
Lease termination costs - Greenville	125		—		125
Other restructuring expenses	115		—		115
Total	$	5,407	$	28	$	5,435

The following table summarizes the Company's restructuring activities during the nine months ended September 30, 2015:



	Employee
	Severance

Accrued restructuring balance as of December 31, 2014	$	739
Accrual additions	2,368
Cash payments	(2,175		)
Accrued restructuring balance as of September 30, 2015	$	932

Accrued restructuring of $932 at September 30, 2015 is expected to be paid over the next three quarters.