Restructuring

The charges related to various restructuring programs implemented by the Company are included in selling, general and administrative ("SG&A") expenses and cost of goods sold. The Distribution, Material Handling, Lawn and Garden Segments and Corporate costs are recorded in SG&A and the Engineered Products Segment expenses are recorded in cost of goods sold. The restructuring charges by segment are presented in the following table.



Segment	December 31, 2012		December 31, 2011		December 31, 2010
Distribution	$	727	$	2,060	$	571
Lawn and Garden	487		687		359
Engineered Products	1,198		724		944
Material Handling	—		—		735
Corporate	318		—		127
Total	$	2,730	$	3,471	$	2,736

In 2012, restructuring costs of $0.7 million for severance and non-cancelable lease costs were offset by a gain of $0.8 million on the sale of four facilities in the Distribution Segment. In addition, $1.2 million of restructuring charges were recorded in the Engineered Products Segment related to non-cancelable lease costs and termination charges. The Lawn and Garden Segment had $0.5 million restructuring charges for severance costs incurred. The Corporate costs included $0.3 million of restructuring charges related to severance costs.

In 2011, restructuring costs of $2.1 million for severance and non-cancelable lease costs were offset by a gain of $0.7 million on the sale of facilities in the Distribution Segment. In addition, $0.3 million of restructuring charges were recorded in the Engineered Products Segment related to non-cancelable lease costs and $0.4 million of costs related to mold remediation for a closed facility were recorded in the fourth quarter. In the Lawn and Garden Segment, a $0.3 million write-down for an idle manufacturing facility was recorded in the first quarter and severance costs of $0.4 million were recorded in the fourth quarter related to restructuring.

In 2010, the $2.7 million of restructuring costs were primarily related to rigging, freight and other costs to move machinery and equipment. In addition, the Company recorded some idle facility charges and consulting costs which were expensed and paid in the period.

The accrued liability balance for severance and other exit costs associated with restructuring is included in Other Accrued Expenses on the accompanying Consolidated Statements of Financial Position.



	Severance and Personnel			Other Exit Costs			Total
Balance at January 1, 2010	$	423		$	1,651		$	2,074
Provision	—			2,736			2,736
Less: Payments	(423		)	(3,624		)	(4,047		)
Balance at December 31, 2010	$	—		$	763		$	763
Provision	1,102			2,369			3,471
Reversal	—			(285		)	(285		)
Less: Payments	(1,102		)	(2,242		)	(3,344		)
Balance at December 31, 2011	$	—		$	605		$	605
Provision	1,102			1,628			2,730
Less: Payments	(784		)	(2,233		)	(3,017		)
Balance at December 31, 2012	$	318		$	—		$	318

As a result of restructuring activity including plant closures, approximately $5.7 million of property, plant and equipment has been classified as held for sale for both periods ended December 31, 2012 and 2011 and is included in other assets in the Consolidated Statements of Financial Position. The Company is actively pursuing disposal including the sale of these facilities. During 2010, the Company sold its facility in Shelbyville, Kentucky, which was previously classified as held for sale with a carrying value of $4.4 million. The proceeds from this sale were $5.1 million and the Company recorded a gain of $0.7 million which is included in general and administrative expenses.