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SEVERANCE, RESTRUCTURING AND RELATED CHARGES
 6 Months Ended
Jun. 26, 2015
SEVERANCE, RESTRUCTURING AND RELATED CHARGES [Abstract]  
SEVERANCE, RESTRUCTURING AND RELATED CHARGES
Note 11. SEVERANCE, RESTRUCTURING AND RELATED CHARGES

In the first quarter of 2015, the Company committed to a plan to move its manufacturing facility from Bridgeton, Missouri to Jefferson City, Missouri.  Management estimates the resulting severance, restructuring and related charges will be approximately $5.8 million, of which $1.6 million will be for contract termination costs, $0.6 million will be for severance costs and $3.6 million will be for other relocation associated costs. The relocation is expected to be completed by the end of 2015.

  
Three Months Ended
  
Six Months Ended
 
  
June 26,
2015
  
June 26,
2015
 
     
Contract termination costs
 
$
-
  
$
1,600
 
Severance costs100100
Other associated costs
  
437
   
437
 
Total restructuring costs
 
$
537
  
$
2,137
 

  
Contract
Termination
Costs
 Severance Costs 
Other
Associated
Costs
  
Total
 
Restructuring liabilities at December 31, 2014
 
$
-
 $- 
$
-
  
$
-
 
Additions
  
1,600
 100  
437
   
2,137
 
Payments
  
(1,600
)
 
-  
(83
)
  
(1,683
)
Other
  
-
 -  
-
   
-
 
Restructuring liabilities at June 26, 2015
 
$
-
 100 
$
354
  
$
454
 
 
In February 2015, the Company paid a $1.6 million early termination fee to exit the lease of its Bridgeton, Missouri facility. The early termination fee is included within severance, restructuring and related charges.

We recognized a gain of $0.7 million related to liabilities from the acceleration of the lease term, which is recorded in general and administrative expenses.

In addition, the Company entered into a new lease for its manufacturing operations in Jefferson City, Missouri in March 2015. The Company received a $1.7 million incentive payment upon signing of the lease and has since received an additional incentive payment of $0.4 million, which is included in other liabilities. The incentive payments will be recognized straight-line over the term of the lease in cost of goods sold.