6. 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 sales depending on the type of cost incurred. The restructuring charges are presented in the following table.

	2015						2014						2013
Segment	Cost of sales		SG&A		Total		Cost of sales		SG&A		Total		Cost of sales		SG&A		Total
Distribution	$	—	$	124	$	124	$	—	$	764	$	764	$	—	$	194	$	194
Material Handling		1,340		912		2,252		189		260		449		178		47		225
Corporate		—		35		35		—		—		—		—		17		17
Total	$	1,340	$	1,071	$	2,411	$	189	$	1,024	$	1,213	$	178	$	258	$	436

In 2015, the Material Handling Segment consolidated two manufacturing plants, streamlined Brazilian operations, closed a Canadian branch operation and sold a product line. The Company recorded $2.3 million of restructuring cost for these initiatives, primarily related to severance and moving expenses for equipment and inventory.

During 2014, the Distribution Segment closed its Canadian branches operating under the name Myers Tire Supply International. The restructuring actions included closure, lease cancellation and employee related costs, which amounted to approximately $0.8 million. Restructuring actions under the plan have been completed.

Also during 2014, the Material Handling Segment restructured its sales and finance organization within several of its businesses. Restructuring costs of $0.4 million were incurred related to these actions.

During 2013, the Distribution Segment recorded restructuring costs of $0.2 million related to branch closure and severance costs. The Material Handling Segment incurred costs of $0.2 million related to severance.

No accruals remain related to restructuring programs as of December 31, 2015 and 2014.