In March 2019, the Company committed to implementing a restructuring plan involving its Ameri-Kart Corp. subsidiary (“Ameri-Kart”) that operates within the Material Handling Segment. The Company plans to consolidate manufacturing operations currently conducted at Ameri-Kart’s Cassopolis, Michigan and Bristol, Indiana facilities with expanded operations in a new facility in Bristol, Indiana (the “Ameri-Kart Plan”). In December 2019, the Company entered into an agreement where a new manufacturing and distribution facility in Bristol, Indiana will be constructed, and when substantially complete, the Company will lease that new facility and sell its existing facility in Bristol, Indiana. The Company also provided advance notice to terminate the lease of its Cassopolis, Michigan facility effective December 31, 2021. The Ameri-Kart Plan is expected to be substantially completed in 2021 and total restructuring costs expected to be incurred are approximately $1.1 million, primarily related to equipment relocation and facility shut down costs. No costs were incurred related to the Ameri-Kart Plan during the years ended December 31, 2020 and 2019. See further discussion of the new facility lease in Note 16.

In March 2019, the Company also committed to implementing transformation initiatives within the Company’s Distribution Segment (the “Distribution Transformation Plan”) that are intended to increase sales force effectiveness, reduce costs and improve contribution margins. The Company realigned its Distribution Segment’s commercial sales structure, which included the elimination of certain sales and administrative positions, and put into place plans to expand its e-commerce platform. All actions under the Distribution Transformation Plan were completed by the end of 2019. During 2019, restructuring charges related to the Distribution Transformation Plan totaled $0.9 million.

In March 2017, the Company announced a restructuring plan to improve its organizational structure and operational efficiency within the Material Handling Segment (the “Material Handling Plan”), which primarily related to facility shutdowns and associated activities. All actions under the Material Handling Plan were substantially completed by the end of 2017. The Company incurred $0.1 million of restructuring charges associated with the Material Handling Plan during 2018.

There were no restructuring charges recorded in the year ended December 31, 2020. The restructuring charges noted above recognized in the years ended 2019 and 2018 are presented in the Consolidated Statements of Operations as follows:

	2019						2018
Segment	Cost of Sales		SG&A		Total		Cost of sales		SG&A		Total
Distribution	$	—	$	865	$	865	$	—	$	—	$	—
Material Handling		—		—		—		119		—		119
Total	$	—	$	865	$	865	$	119	$	—	$	119

The table below summarizes restructuring activity for the year ended December 31, 2019:

	Employee Reduction			Total
Balance at January 1, 2019	$	30		$	30
Charges to expense		865			865
Cash payments		(895	)		(895	)
Balance at December 31, 2019	$	—		$	—