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. Total restructuring and impairment charges were:

In June 2016, we announced plans to restructure operations by phasing out production at our Elkhart, IN facility 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, which is expected to be completed in mid 2019, is estimated to be approximately $13,400 and impacts approximately 230 employees. 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 $668 at December 31, 2018.

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, 2018:



June 2016 Plan	Planned Costs		Actual costs incurred through December 31, 2018
Workforce reduction	$	3,075	$	2,975
Building and equipment relocation	9,025		7,807
Other charges	1,300		964
Restructuring and impairment charges	$	13,400	$	11,746

During the years ended December 31, 2018 and 2017, total restructuring and impairment charges for the June 2016 Plan were as follows:



	Years Ended December 31,
	2018		2017		2016
Restructuring and impairment charges	$	4,559	$	4,139	$	3,048

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, 2018:



April 2014 Plan	Planned Costs		Actual costs incurred through December 31, 2018
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		3,916
Restructuring and impairment charges	5,900		8,339
Total restructuring, impairment and restructuring-related charges	$	9,950	$	8,896

Restructuring charges under the April 2014 Plan were $503, $0, and $4,923 during the years ended December 31, 2018, 2017, and 2016, respectively. The total restructuring liability related to the April 2014 Plan was $918 at December 31, 2018.

The following table displays the restructuring liability activity for the year ended December 31, 2018:



April 2014 Plan and June 2016 Plan	Restructuring Liability
Restructuring liability at January 1, 2018	$	1,913
Restructuring charges	5,062
Cost paid	(5,465		)
Other activities (1)	76
Restructuring liability at December 31, 2018	$	1,586

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

The total liability of $1,586 is included in Accrued expenses and other liabilities at December 31, 2018.

Years Ended December 31,

Restructuring and impairment charges