Costs Associated with Exit and Restructuring Activities

Costs associated with exit and restructuring activities are recorded in the Condensed Consolidated Statement of Earnings as a separate component of Operating earnings.

Total restructuring charges, all related to the June 2016 Plan described below, were as follows:



	Three Months Ended
	September 30, 2018		September 30, 2017
Restructuring charges	$	997	$	1,435



	Nine Months Ended
	September 30, 2018		September 30, 2017
Restructuring charges	$	3,364	$	2,942

In June 2016, we announced plans to restructure operations by phasing out production at our Elkhart facility by the end of 2018 and transitioning it into a research and development center supporting our global operations ("June 2016 Plan"). Additional organizational changes were also implemented in various other locations. During the third quarter of 2017, we revised the June 2016 Plan. The amendment added an additional $1,100 in planned costs related to the relocation of our corporate headquarters in Lisle, IL and our plant in Bolingbrook, IL, both of which will be consolidated into a single facility. The total cost of the plan is expected to be approximately $13,400. The total restructuring liability related to severance and other one-time benefit arrangements under the June 2016 Plan was $1,044 at September 30, 2018, and $1,460 at December 31, 2017. Additional costs related to production line movements, equipment charges, and other costs will be expensed as incurred.

The following table displays the planned restructuring charges associated with the June 2016 Plan as well as a summary of the actual costs incurred through September 30, 2018:



			Actual costs
	Planned		incurred through
June 2016 Plan	Costs		September 30, 2018
Workforce reduction	$	3,075	$	3,114
Building and equipment relocation	9,025		6,538
Other charges	1,300		899
Total restructuring charges	$	13,400	$	10,551

In 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 were completed in 2015. The remaining restructuring liability related to the April 2014 Plan was $440 at September 30, 2018, and $453 at December 31, 2017.

The following table displays the restructuring liability activity for all plans for the nine months ended September 30, 2018:



Restructuring liability at January 1, 2018	$	1,913
Restructuring charges	3,364
Cost paid	(3,780		)
Other activity (1)	(13		)
Restructuring liability at September 30, 2018	$	1,484

(1) Other activity includes the effects of currency translation and other charges that do not flow through restructuring expense.