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Operational Improvement Plan
 9 Months Ended
Sep. 30, 2022
Operational Improvement Plan [Abstract]  
Operational Improvement Plan
3.
Operational Improvement Plan

During the third quarter of 2020, the Company approved an operational improvement plan (Operational Improvement Plan) to consolidate manufacturing facilities and improve efficiencies within the Company. As part of the Operational Improvement Plan, the Company combined its New Jersey cosmetics manufacturing facility in the Personal Care product line of the Color segment into its existing Color segment facility in Missouri. In addition, the Company centralized certain Flavors & Extracts segment support functions in Europe into one location. In the Asia Pacific segment, the Company incurred costs in connection with the elimination of certain selling and administrative positions.
The Company reports all costs and income associated with the Operational Improvement Plan in Corporate & Other. There were no costs associated with the Operational Improvement Plan for the three and nine months ended September 30, 2022.
The following table summarizes the Operational Improvement Plan expenses recorded in Selling and Administrative Expenses by segment for the three months ended September 30, 2021:
(In thousands)
  
Flavors &
Extracts
    
Color
    
Asia Pacific
    
Consolidated
  
Employee separation costs
  
$
1
    
$
(120
)
  
$
(4
)
  
$
(123
)
Other costs(1)
    
-
      
605
      
1
      
606
  
Total expense (income)
  
$
1
    
$
485
    
$
(3
)
  
$
483
  


(1) Other costs include professional services, accelerated depreciation, and other related costs.

The following table summarizes the Operational Improvement Plan expenses recorded in Selling and Administrative Expenses by segment for the nine months ended September 30, 2021:

(In thousands)
  
Flavors &
Extracts
    
Color
    
Asia Pacific
    
Consolidated
  
Employee separation costs
  
$
(15
)
  
$
(40
)
  
$
(72
)
  
$
(127
)
Other income(1)
    
-
      
(3,624
)
    
-
      
(3,624
)
Other costs(2)
    
-
      
1,739
      
2
      
1,741
  
Total expense (income)
  
$
(15
)
  
$
(1,925
)
  
$
(70
)
  
$
(2,010
)


(1)
Other income includes cash received for the early termination of a lease less associated expenses.

(2)
Other costs include professional services, accelerated depreciation, and other related costs.

As of September 30, 2022 and December 31 2021, accrued liabilities in Other Accrued Expenses totaled $0.3 million and $0.8 million, respectively, related to the Operational Improvement Plan.