FACILITY CONSOLIDATION AND SEVERANCE EXPENSES, NET

2015 Corporate Office Consolidation Plan

In April 2015, the Company's Board of Directors approved the Corporate Office Consolidation Plan, to cover the costs of consolidating three of the Company's existing leased divisional and corporate offices to a single leased facility located in Dalton, Georgia. The Company paid a fee to terminate one of the leased facilities, did not renew a second facility and vacated the third facility. Related to the vacated facility, the Company recorded the estimated costs related to the fulfillment of its contractual lease obligation and on-going facility maintenance, net of an estimate of sub-lease expectations. Accordingly, if the estimates differ, the Company would record an additional charge or benefit, as appropriate. Costs related to the consolidation included the lease termination fee, contractual lease obligations and moving costs.

2017 Profit Improvement Plan

During the fourth quarter of 2017, the Company announced a Profit Improvement Plan to improve profitability through lower cost and streamlined decision making and aligning processes to maximize efficiency. The plan includes consolidating the management of the Company's two commercial brands, Atlas Carpet Mills and Masland Contract, under one management team, sharing operations in sales, marketing, product development and manufacturing. Specific to this plan, the Company is focusing nearly all commercial solution dyed make-to-order production in its Atmore, Alabama operations where the Company has developed such make-to-order capabilities over the last 5 years. Further, the Company is aligning its west coast production facilities, better utilizing its west coast real estate by moving production to its Santa Ana, California and Atmore, Alabama operations and preparing for more efficient distribution of its west coast products. Furthermore, the Company is re-configuring its east coast distribution facilities to provide more efficient distribution of its products. In addition, the Company realized reductions in related support functions such as accounting and information services.

Expenses in the Profit Improvement Plan for the three months ended June 29, 2019 included $1,052 for post employment workers' compensation claims filed post employment by certain employees who were terminated as part of the closure and reorganization of the Company's west coast facilities. The Company is investigating these claims.

Costs related to the facility consolidation plans are summarized as follows:



									As of September 28, 2019
	Accrued Balance at December 29, 2018		2019 Expenses To Date (1)		2019 Cash Payments		Accrued Balance at September 28, 2019		Total Costs Incurred To Date		Total Expected Costs
Corporate Office Consolidation Plan	$	98	$	11	$	63	$	46	$	827	$	831
Profit Improvement Plan	846		4,848		5,327		367		8,642		9,038
Total All Plans	$	944	$	4,859	$	5,390	$	413	$	9,469	$	9,869

Asset Impairments	$	—	$	3	$	—	$	—	$	3,323	$	3,323

	Accrued Balance at December 30, 2017		2018 Expenses To Date (1)		2018 Cash Payments		Accrued Balance at September 29, 2018
Corporate Office Consolidation Plan	$	171	$	6	$	61	$	116
Profit Improvement Plan	334		930		918		346
Totals	$	505	$	936	$	979	$	462

Asset Impairments	$	—	$	349	$	—	$	—

(1) Costs incurred under these plans are classified as "facility consolidation and severance expenses, net" in the Company's Consolidated Condensed Statements of Operations.