Restructuring, acquisition and integration-related costs

The Company incurs costs in connection with acquiring, integrating and restructuring acquisitions and in connection with its global cost-reduction/productivity initiatives. For example:

•

In connection with acquisition activity, the Company typically incurs costs associated with executing the transactions, integrating the acquired operations (which may include expenditures for consulting and the integration of systems and processes), and restructuring the combined company (which may include charges related to employees, assets and activities that will not continue in the combined company); and


•	In connection with the Company's cost-reduction/productivity initiatives, it typically incurs costs and charges associated with site closings and other facility rationalization actions and workforce reductions.

Restructuring, acquisition transaction and integration-related costs consisted of the following during the three months ended March 29, 2014 and March 30, 2013:



	Three Months Ended
	March 29, 2014		March 30, 2013
Cost of sales
Restructuring costs	$	2,059	3,006
Acquisition integration-related costs	3,578		405
Restructuring and integration-related costs	$	5,637	3,411

Selling, general and administrative expenses
Restructuring costs	$	2,602	5,216
Acquisition integration-related costs	3,486		1,229
Restructuring, acquisition and integration-related costs	$	6,088	6,445

The restructuring activity for the three months ended March 29, 2014 is as follows:



	Lease impairments			Asset write-downs		Severance		Other restructuring costs		Total
Balance as of December 31, 2013	$	5,904		—		18,144		—		24,048
Provision - Ceramic segment	—			525		461		513		1,499
Provision - Laminate and Wood segment	—			—		718		2,444		3,162
Cash payments	(864		)	—		(7,879	)	(2,444	)	(11,187	)
Non-cash items	—			(525	)	—		(513	)	(1,038	)
Balance as of March 29, 2014	$	5,040		—		11,444		—		16,484

The Company expects the remaining lease impairments, severance and other restructuring costs to be paid over the next five years.