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Restructuring Costs
 6 Months Ended
Jun. 28, 2019
Restructuring Costs [Abstract]  
Restructuring Costs RESTRUCTURING COSTS

During the third quarter of 2017, the Company initiated restructuring activities at its Aerospace segment to support the ongoing effort of improving capacity utilization and operating efficiency to better position the Company for increased profitability and growth. Such actions include workforce reductions and the consolidation of operations, beginning in the third quarter of 2017 through the planned completion of restructuring activities in 2019. The Company currently expects these actions to result in approximately $9.5 million in pre-tax restructuring and transition charges and, beginning in 2019, will result in total cost savings of approximately $4.0 million annually.

The following table summarizes the accrual balances by cost type for the restructuring actions:
 
 
Severance
 
Other (1)
 
Total
In thousands
 
 
 
 
 
 
Restructuring accrual balance at December 31, 2018
 
$
1,022

 
$
558

 
$
1,580

Provision
 
(15
)
 
196

 
181

Cash payments
 
(777
)
 
(378
)
 
(1,155
)
Changes in foreign currency exchange rates
 
(8
)
 
(15
)
 
(23
)
Restructuring accrual balance at June 28, 2019
 
$
222

 
$
361

 
$
583

(1) Includes costs associated with consolidation of facilities.

The above accrual balance was included in other current liabilities on the Company's Consolidated Balance Sheets. Since the announcement of these restructuring activities, restructuring expense as of June 28, 2019 was $9.1 million. For the three-month and six-month fiscal periods ended June 28, 2019, the Aerospace segment incurred $0.2 million and $0.5 million in costs, respectively, associated with the restructuring activities described above. Included in the expense for the three-month and six-month fiscal periods ended June 28, 2019 was $0.2 million and $0.3 million, respectively, of cost that relates to the write-off of inventory for various small order programs that the Company will no longer continue to manufacture as a result of the consolidation of operations. For the three-month and six-month fiscal periods ended June 29, 2018, the Aerospace segment incurred $1.5 million and $2.3 million in costs, respectively, associated with the restructuring activities described above.

5. RESTRUCTURING COSTS (CONTINUED)

Other Matters

In addition to the restructuring above, for the three-month and six-month fiscal periods ended June 29, 2018, the Aerospace segment incurred $0.3 million and $1.2 million in costs, respectively, associated with the termination of certain distributor agreements and separation costs for certain employees not covered by the restructuring activities noted above. These amounts are not included in the table above.

The Distribution segment incurred $0.1 million in separation costs for certain employees in the three-month fiscal period ended June 29, 2018, which was included in earnings from discontinued operations on the Company's Condensed Consolidated Statement of Operations. This amount is not included in the table above.