RESTRUCTURING AND OTHER RELATED CHARGES

During 2014, Telephonics recognized $4,244 in restructuring costs in connection with the closure of its Swedish facility and restructuring of operations, a voluntary early retirement plan and a reduction in force aimed at improving efficiency by combining functions and responsibilities, resulting in the elimination of 80 positions.

In January 2013, AMES announced its intention to close certain of its manufacturing facilities and consolidate affected operations primarily into its Camp Hill and Carlisle, PA locations. The intended actions, to be completed by the end of calendar 2014, will improve manufacturing and distribution efficiencies, allow for in-sourcing of certain production currently performed by third party suppliers, and improve material flow and absorption of fixed costs.

AMES anticipates incurring pre-tax restructuring and related exit costs approximating $8,000, comprised of cash charges of $4,000 and non-cash, asset-related charges of $4,000; the cash charges will include $2,500 for one-time termination benefits and other personnel-related costs and $1,500 for facility exit costs. AMES expects $20,000 in capital expenditures in connection with this initiative and, to date, has incurred $7,941 and $17,728 in restructuring costs and capital expenditures, respectively.

In 2014, 2013 and 2012, HBP recognized $1,892, $7,739 and $874, respectively, of restructuring and other related exit costs. In 2014 and 2013, restructuring and other related charges primarily related to one-time termination benefits, facility costs, other personnel costs and asset impairment charges related to the AMES' plant consolidation initiative and, in 2013, CBP's consolidation of its Auburn, Washington facility into its Russia, Ohio facility. In 2012, AMES restructuring and other related exit costs primarily related to termination benefits for operating personnel due to the closing of the Bernie, MO facility and other administrative personnel. Over the three year period, HBP headcount was reduced by 206 as a result of these actions.

During 2013, Plastics Europe undertook to exit low margin businesses and eliminate approximately 80 positions, resulting in a restructuring cash charge of $4,773. These actions were essentially complete at September 30, 2013.

During 2013 and 2012, Telephonics recognized $750 and $3,815, respectively, of restructuring charges in connection with voluntary early retirement plan offerings and other costs related to changes in organizational structure and facilities; such charges were primarily personnel-related, reducing headcount by 185 employees.

A summary of the restructuring and other related charges included in the line item “Restructuring and other related charges” in the Consolidated Statements of Operations recognized for 2012, 2013 and 2014 were as follows:



	Workforce Reduction		Facilities & Exit Costs		Other Related Costs		Non-cash Facility and Other		Total
Amounts incurred in the year ended:
September 30, 2012	$	4,204	$	379	$	106	$	—	$	4,689
September 30, 2013	5,649		1,668		1,629		4,316		13,262
September 30, 2014	5,382		548		206		—		6,136

The activity in the restructuring accrual recorded in Accrued liabilities consisted of the following:



	Workforce Reduction			Facilities & Exit Costs			Other Related Costs			Total
Accrued liability at September 30, 2012	$	3,500		$	140		$	—		$	3,640
Charges	5,649			1,668			1,629			8,946
Payments	(6,092		)	(1,415		)	(1,222		)	(8,729		)
Accrued liability at September 30, 2013	$	3,057		$	393		$	407		$	3,857
Charges	5,382			548			206			6,136
Payments	(3,211		)	(941		)	(613		)	(4,765		)
Accrued liability at September 30, 2014	$	5,228		$	—		$	—		$	5,228