Costs Associated with Exit and Restructuring Activities

Restructuring and impairment charges are reported as a separate line within operating earnings in the Consolidated Statements of Earnings. Restructuring-related charges are recorded as a component of cost of goods sold. Total restructuring, impairment and restructuring-related charges were:



	Years Ended December 31,
	2017		2016		2015
Restructuring-related charges	$	—	$	—	$	631
Restructuring and impairment charges	4,139		3,048		14,564
Total restructuring, impairment, and restructuring-related charges	$	4,139	$	3,048	$	15,195

In June 2016, we announced plans to restructure operations by phasing out production at the Elkhart facility by mid-2018 and transitioning it into a research and development center supporting our global operations ("June 2016 Plan"). Additional organizational changes will also occur in various other locations. In 2017, we amended this plan to include costs related to the relocation of our corporate headquarters and Bolingbrook, Illinois manufacturing operations. The cost of the plan is expected to be approximately $13,400 including severance and other one-time benefit arrangements. We have recorded $2,927 of termination and other one-time benefit charges impacting approximately 230 employees as of December 31, 2017. Additional costs related to line movements, equipment charges, and other costs will be expensed as incurred. The total restructuring liability related to the June 2016 Plan was $1,460 at December 31, 2017.

The following table displays the planned restructuring and impairment charges associated with the June 2016 Plan as well as a summary of the actual costs incurred through December 31, 2017:



June 2016 Plan	Planned Costs		Actual costs incurred through December 31, 2017
Workforce reduction	$	3,075	$	2,927
Building and equipment relocation	9,025		3,574
Other charges	1,300		686
Restructuring and impairment charges	$	13,400	$	7,187

Total restructuring and impairment charges for the June 2016 Plan were as follows:



	Years Ended December 31,
	2017		2016
Restructuring and impairment charges	$	4,139	$	3,048

Not included in restructuring and impairment charges, but directly attributable to the June 2016 Plan, is an increase in tax expense of $2,316 relating to increases in valuation allowances on deferred tax assets for state net operating losses and tax credits and the revaluation of U.S. deferred taxes as a result of a change in our expected future tax rate as discussed in Note 17 "Income Taxes" in 2016.

During April 2014, we announced plans to restructure our operations and consolidate our Canadian operations into other existing facilities as part of our overall plan to simplify our business model and rationalize our global footprint ("April 2014 Plan"). These restructuring actions, which were substantially completed during 2015, resulted in the elimination of approximately 120 positions.

The following table displays the planned restructuring and restructuring-related charges associated with the April 2014 Plan, as well as a summary of the actual costs incurred through December 31, 2017:



April 2014 Plan	Planned Costs		Actual costs incurred through December 31, 2017
Inventory write-down	$	850	$	—
Equipment relocation	1,800		444
Other charges	1,400		113
Restructuring-related charges, included in cost of goods sold	4,050		557
Workforce reduction	4,200		4,423
Other charges, including pension termination costs	1,700		3,413
Restructuring and impairment charges	5,900		7,836
Total restructuring, impairment and restructuring-related charges	$	9,950	$	8,393

Under the April 2014 Plan, there were no restructuring, impairment, and restructuring-related charges for the years ended December 31, 2017 and December 31, 2016. Restructuring, impairment, and restructuring-related charges were $4,923 for the year ended December 31, 2015. The total restructuring liability related to the April 2014 Plan was $453 at December 31, 2017.

During June 2013, we announced a restructuring plan to simplify our global footprint by consolidating manufacturing facilities into existing locations. This Plan included (1) the consolidation of operations from the U.K. manufacturing facility into the Czech Republic facility, (2) the consolidation of operations from the Carol Stream, Illinois manufacturing facility into the Juarez, Mexico facility, and (3) the discontinuation of manufacturing at the Singapore facility. Certain corporate functions were consolidated or eliminated as a result of the June 2013 Plan and also as a result of the sale of our EMS business. These restructuring actions called for the elimination of approximately 480 positions.

The following table displays the planned restructuring and restructuring-related charges associated with the June 2013 Plan, as well as a summary of the actual costs incurred through completion of the plan as of December 31, 2015:



June 2013 Plan	Planned Costs		Actual costs incurred through December 31, 2015
Inventory write-down	$	800	$	1,143
Equipment relocation	900		1,792
Other charges	100		702
Restructuring-related charges, included in cost of goods sold	1,800		3,637
Workforce reduction	10,150		9,615
Asset impairment charge	3,000		4,139
Other charges, including pension termination costs	7,650		10,205
Restructuring and impairment charges	20,800		23,959
Total restructuring and restructuring-related charges	$	22,600	$	27,596

Under the June 2013 Plan, restructuring, impairment and restructuring-related charges were $10,272 for the year ended December 31, 2015.

Actions under this plan were complete by the end of 2015 and no liability remains related to the June 2013 Plan as of December 31, 2017.

The following table displays the restructuring liability activity for the year ended December 31, 2017:



June 2013 Plan and April 2014 Plan and June 2016 Plan	Restructuring Liability
Restructuring liability at January 1, 2017	$	2,162
Restructuring charges	4,139
Cost paid	(4,445		)
Other activities (1)	57
Restructuring liability at December 31, 2017	$	1,913

(1) Other activities includes currency translation adjustments not recorded through restructuring expense.

Total restructuring liability included in Other long-term obligations is $187 at December 31, 2017. The remaining liability of $1,726 is included in Accrued expenses and other liabilities at December 31, 2017.