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

	Three Months Ended
	March 31, 2022		March 31, 2021
Restructuring charges	$	312	$	81

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 now estimated to be in the range of $3,500 and $4,500, including workforce reduction charges, building and equipment relocation charges and other contract and asset-related costs. We have incurred $1,397 in program costs to date. There were no substantial restructuring charges under the September 2020 Plan during the three months ended March 31, 2022. Due to the robust market demand and COVID-19 limitations, some projects are delayed. As of March 31, 2022 there was no liability related to the September 2020 Plan.

From time to time we undertake other restructuring activities that are not part of a formal plan. During the three months ended March 31, 2022 and March 31, 2021, we incurred restructuring charges of $312 and $81, respectively, primarily related to workforce reduction costs. The total restructuring liability associated with these actions was $816 at March 31, 2022 and $962 at December 31, 2021.

The following table displays the restructuring liability activity included in accrued expenses and other liabilities for all plans for the three months ended March 31, 2022:

Restructuring liability at January 1, 2022	$	962
Restructuring charges		312
Cost paid		(458	)
Other activity⁽¹⁾		—
Restructuring liability at March 31, 2022	$	816