Restructuring Activity

As part of the Company's efforts to adapt operations to market conditions, restructuring activities related to the Company's organizational structure and operations were announced during January of 2013. In October 2013, the Company announced the consolidation of four additional facilities in locations where it has redundant operations, and in June 2014, the Company announced organizational changes that included workforce reductions. The October 2013 and June 2014 consolidations and organizational changes were part of the Company's continuous improvement plans to lower structural operating costs. Restructuring activity is primarily included in the Company's Metals segment. Restructuring activity for the Company's Other segment, which includes the costs of the executive, legal, and finance departments shared by both the Metals and Plastics segments, are insignificant.

The Company recorded the following restructuring activity during the three and nine months ended September 30, 2014 and 2013:



	Three months ended September 30,					Nine months ended September 30,
	2014			2013		2014			2013
Moving costs associated with plant consolidations	$	133		$	555	$	909		$	4,014
Gain on sale of fixed assets	(5,533		)	—		(5,533		)	—
Employee termination and related benefits	67			279		937			2,493
Lease termination costs	186			—		186			1,830
Other exit costs	—			51		—			366
Inventory write-offs	—			—		—			1,236
Total	$	(5,147	)	$	885	$	(3,501	)	$	9,939

Restructuring activity during the three and nine months ended September 30, 2014 consisted of a gain on the sale of fixed assets in Houston where the Company completed an October 2013 announced plant consolidation partially offset by employee termination and related benefits for the workforce reductions from the organizational changes announced in June 2014, moving costs associated with the plant consolidations announced in October 2013 and lease termination costs related to the restructuring activities announced in January 2013.

Restructuring activity during the three and nine months ended September 30, 2013 consisted of moving costs, employee termination and related benefits related to workforce reductions, lease termination costs, inventory write-offs and other exit costs associated with five plant consolidations announced in January 2013. The January 2013 announced restructuring activities are complete.

Restructuring activity associated with the write-off of inventory is included in cost of materials in the condensed consolidated statements of operations and comprehensive loss. All other restructuring activity is recorded to the restructuring activity line item within the condensed consolidated statements of operations and comprehensive loss as it is incurred.

Restructuring reserve activity for the nine months ended September 30, 2014 is summarized below:



			Period Activity
	Balance January 1, 2014		Costs (gains)			Cash (payments) receipts			Balance September 30, 2014
Moving costs associated with plant consolidations	$	—	$	909		$	(909	)	$	—
Gain on sale of fixed assets	—		(5,533		)	5,533			—
Employee termination and related benefits	129		937			(1,066		)	—
Lease termination costs ^(a)	921		186			(325		)	782
Total	$	1,050	$	(3,501	)	$	3,233		$	782

^(a)Payments on certain of the lease obligations are scheduled to continue until 2017. Market conditions and the Company’s ability to sublease these properties could affect the ultimate charge related to the lease obligations. Any potential recoveries or additional charges could affect amounts reported in the consolidated financial statements of future periods. As of September 30, 2014, the short-term portion of the lease termination costs in the restructuring liability of $588 is included in accrued liabilities and the long-term portion of $194 is included in other non-current liabilities in the Consolidated Balance Sheet.