Restructuring charges are reported as a separate line within operating earnings in the Condensed Consolidated Statements of Earnings.

Total restructuring charges are as follows:


	Three Months Ended
	September 30, 2023		September 30, 2022
Restructuring charges	$	3,226	$	492


	Nine Months Ended
	September 30, 2023		September 30, 2022
Restructuring charges	$	6,033	$	1,434

In September 2020, we initiated a restructuring plan focused on optimizing our manufacturing footprint and improving operational efficiency by better utilizing our systems capabilities (the "September 2020 Plan"). This plan includes transitioning certain administrative functions to a shared service center, realignment of manufacturing locations, and certain other efficiency improvement actions. The restructuring cost of the September 2020 Plan is estimated to be in the range of $3,900 to $4,500, including workforce reduction charges, building and equipment relocation charges and other contract and asset-related costs. We have incurred $3,852 in program costs to date. During the three months ended September 30, 2023, we recorded $85 in restructuring costs related to workforce reduction charges. During the nine months ended September 30, 2023, we recorded $1,793 in restructuring costs, comprised of $469 and $1,324 in workforce reduction and asset impairment charges, respectively. The total restructuring liability associated with these actions was $83 as of September 30, 2023. The total restructuring liability associated with these actions was $634 as of December 31, 2022.

From time to time, we undertake other restructuring activities that are not part of a formal plan. During the three and nine months ended September 30, 2023, we incurred restructuring charges of $3,141 and $4,238, respectively. During the three and nine months ended September 30, 2022, we incurred restructuring charges of $252 and $1,034, respectively. The total restructuring liability associated with these actions was $2,741 at September 30, 2023 and $235 at December 31, 2022.

During the first quarter of 2023, we announced the shutdown of our Juarez manufacturing facility. As a part of this activity, operations from the Juarez plant will be consolidated into our expanded Matamoros facility. We expect the completion of these activities to occur in 2024. The total restructuring cost of the activities associated with the closure and consolidation is now estimated to be in the range of $3,000 and $4,500, including workforce reduction charges, building and equipment relocation charges and other contract and asset-related costs. In addition to these charges, we expect an additional $1,500 to $2,500 of other costs to be incurred related to initiatives that would not qualify as restructuring charges. During the three and nine months ended September 30, 2023, we incurred costs associated with the planned activities of $2,618 and $2,871, respectively. The restructuring liability associated with the shutdown is $2,474 as of September 30, 2023. These balances are included in our other restructuring activity amounts referenced in the preceding paragraph.

The following table displays the total restructuring liability activity included in accrued expenses and other liabilities for all plans for the nine months ended September 30, 2023:


Restructuring liability at January 1, 2023	$	869
Restructuring charges		6,033
Costs paid		(2,713	)
Other activity(1)		(1,365	)
Restructuring liability at September 30, 2023	$	2,824

(1)

Other activity includes the effects of currency translation, non-cash asset write-downs and other charges that do not flow through restructuring charges.