Acquisition, Restructuring and Other Expense

9 Months Ended

Sep. 30, 2019

Acquisition, Restructuring and Other Expense [Abstract]

Acquisition, Restructuring and Other Expense

Acquisition and Other Expense

Acquisition and other expense consists of the following:

	Three Months Ended September 30,				Nine Months Ended September 30,
	2019		2018		2019		2018
Manufacturing consolidation costs	$	1,430	$	—	$	1,430	$	—
Business acquisition costs	171		—		1,335		—
Acquisition and other expense included in cost of sales	$	1,601	$	—	$	2,765	$	—
Business acquisition costs included in selling and administrative expense	$	1,490	$	1,073	$	11,196	$	1,073
Impairment charges included in research and development expense	$	—	$	4,212	$	—	$	4,212
Debt refinancing costs included in other expense	$	—	$	—	$	3,904	$	—

During the three and nine months ended September 30, 2019, we incurred $1.4 million in costs related to the consolidation of certain manufacturing operations. These costs mainly related to severance and were charged to costs of sales.

During the three and nine months ended September 30, 2019, we incurred $0.2 million and $1.3 million, respectively, in costs for inventory adjustments and other costs associated with the acquisition of Buffalo Filter as further described in Note 3. These costs were charged to cost of sales.

During the three and nine months ended September 30, 2019, we incurred $1.5 million and $11.2 million in costs associated with the February 11, 2019 acquisition of Buffalo Filter as further described in Note 3 that were included in selling and administrative expense. These costs include investment banking fees in the first quarter of 2019, and, consulting fees, legal fees, severance and integration related costs in the three and nine months ended September 30, 2019. During the three and nine months ended September 30, 2018, we recorded a $1.1 million charge to selling and administrative expense associated with a vacant building under lease from a prior acquisition.

During the three and nine months ended September 30, 2018, we recorded a net charge of $4.2 million to research and development expense mainly associated with the impairment of an in-process research and development asset, net of the release of previously accrued contingent consideration in other current and long-term liabilities, as further described in Note 15.

During the nine months ended September 30, 2019, we incurred a $3.6 million charge related to commitment fees paid to certain of our lenders, which provided a financing commitment for the Buffalo Filter acquisition and recorded a loss on the early extinguishment of debt of $0.3 million in conjunction with the sixth amended and restated senior credit agreement as further described in Note 17.