Note 3—Restructuring

We implement restructuring programs from time to time that are designed to improve operating effectiveness and lower costs. When we implement these programs, we incur various charges, including severance, asset impairments, and other employment related costs. During the first quarter of 2014, we implemented one such program, which involved the closure of two of our smaller plants, one located in North America and the other located in the United Kingdom (the “2014 Restructuring Plan”). The plant closures were completed during our 2014 fiscal year and resulted in cash charges associated with employee redundancy costs and relocation of assets, and non-cash charges related to asset impairments and accelerated depreciation on property, plant and equipment. In connection with the 2014 Restructuring Plan, we incurred total charges of approximately $4.1 million. We also implemented a restructuring plan in June 2013, which consisted primarily of headcount reductions. We had no restructuring activities during the year ended January 2, 2016.

The following table summarizes restructuring and asset impairment charges for the years ended January 3, 2015 and December 28, 2013:


	For the Year Ended
(in millions of U.S. dollars)	January 3, 2015		December 28, 2013
Restructuring	$	2.4	$	2.0
Asset impairments		1.7		—

	$	4.1	$	2.0

The following table summarizes our restructuring charges on a reporting segment basis.


	For the Year Ended
(in millions of U.S. dollars)	January 3, 2015		December 28, 2013
Cott North America	$	2.3	$	1.0
Cott U.K.		0.1		0.7
All Other		—		0.3

Total	$	2.4	$	2.0

The following table summarizes our asset impairment charges on a reporting segment basis for the year ended January 3, 2015. There were no asset impairment charges for the year ended December 28, 2013.


	For the Year Ended
(in millions of U.S. dollars)	January 3, 2015
Cott North America	$	0.9
Cott U.K.		0.8

Total	$	1.7

As of January 3, 2015 and December 28, 2013, no amounts were owed under our restructuring plans.