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Restructuring, acquisition and integration-related costs
 9 Months Ended
Sep. 26, 2020
Restructuring and Related Activities [Abstract]  
Restructuring, acquisition and integration-related costs 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 including accelerated depreciation ("Asset write-downs") and workforce reductions.

Restructuring, acquisition transaction and integration-related costs consisted of the following during the three and nine months ended September 26, 2020 and September 28, 2019:
Three Months EndedNine Months Ended
September 26, 2020September 28, 2019September 26, 2020September 28, 2019
Cost of sales
Restructuring costs(1)
$17,711 7,284 78,383 43,197 
Acquisition integration-related costs(1)180 1,153 2,736 
  Restructuring and acquisition integration-related costs$17,710 7,464 79,536 45,933 
Selling, general and administrative expenses
Restructuring costs(1)
$8,627 491 21,704 2,336 
Acquisition transaction-related costs— 413 (210)1,330 
Acquisition integration-related costs137 1,147 1,702 4,554 
  Restructuring, acquisition transaction and integration-related costs$8,764 2,051 23,196 8,220 
(1) The restructuring costs for 2020 and 2019 primarily relate to the Company’s actions taken to lower its cost structure and improve efficiencies of manufacturing and distribution operations as well as actions related to the Company’s recent acquisitions. The Company currently estimates that it will incur additional restructuring costs of approximately $35,000 primarily related to accelerated depreciation and period closure costs in its Flooring North America and Global Ceramic segments, which are expected to be substantially concluded in 2020.
The restructuring activity for the three months ended September 26, 2020 is as follows:
Lease impairmentsAsset write-downsSeveranceOther
restructuring
costs		Total
Balance as of June 27, 2020$5 — 24,186 463 24,654 
Provision - Global Ceramic segment1,389 7,758 2,170 2,937 14,254 
Provision - Flooring NA segment— 2,627 54 3,271 5,952 
Provision - Flooring ROW segment— 404 (2)1,481 1,883 
Provision - Corporate— 3,685 564 — 4,249 
Total provision1,389 14,474 2,786 7,689 26,338 
Cash payments(5)— (6,666)(4,483)(11,154)
Non-cash items(1,389)(14,474)577 (3,006)(18,292)
Balance as of September 26, 2020$— — 20,883 663 21,546 
Provision amounts recorded in:
Cost of sales$— 9,758 1,068 6,885 17,711 
Selling, general and administrative expenses1,389 4,716 1,718 804 8,627 
Total provision$1,389 14,474 2,786 7,689 26,338 


The restructuring activity for the nine months ended September 26, 2020 is as follows:
Lease impairmentsAsset write-downsSeveranceOther
restructuring
costs		Total
Balance as of December 31, 2019$21 — 4,122 116 4,259 
Provision - Global Ceramic segment1,389 12,383 14,123 3,242 31,137 
Provision - Flooring NA segment— 28,959 5,036 8,952 42,947 
Provision - Flooring ROW segment— 9,302 7,636 3,557 20,495 
Provision - Corporate— 3,685 1,823 — 5,508 
Total provision1,389 54,329 28,618 15,751 100,087 
Cash payments(21)— (12,283)(10,209)(22,513)
Non-cash items(1,389)(54,329)426 (4,995)(60,287)
Balance as of September 26, 2020$— — 20,883 663 21,546 
Provision amounts recorded in:
Cost of sales$— 49,613 15,127 13,643 78,383 
Selling, general and administrative expenses1,389 4,716 13,491 2,108 21,704 
Total provision$1,389 54,329 28,618 15,751 100,087 


The Company expects the remaining severance and other restructuring costs to be paid over the next 12 months.