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 & equipment. In connection with the 2014 Restructuring Plan, we incurred total charges of approximately $4.1 million. We had no restructuring activities during the years ended December 31, 2016 and January 2, 2016.

The following table summarizes restructuring and asset impairment charges for the year ended January 3, 2015:


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

Total	$	4.1

The following table summarizes our restructuring charges on a reporting segment basis for the year ended January 3, 2015:


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

Total	$	2.4

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 years ended December 31, 2016 and January 2, 2016.


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

Total	$	1.7

As of December 31, 2016 and January 2, 2016, no amounts were owed under our restructuring plans.