Note 3 – Restructuring

During 2009, the Company commenced a restructuring plan for its Advanced Organics business within the Specialty Chemicals segment to better align the cost structure and asset base of its European carboxylate business to industry conditions resulting from weak customer demand, commoditization of products and overcapacity in that market. The restructuring plan included exiting the Manchester, England manufacturing facility and workforce reductions at the Company's Belleville, Ontario, Canada; Kokkola, Finland; Franklin, Pennsylvania and Westlake, Ohio locations. The majority of position eliminations were completed by mid-2010. The restructuring plan does not involve the discontinuation of any material product lines or other functions.

Set forth below is a detail of restructuring charges recognized:


	Three Months Ended				Six Months Ended
	June 30,				June 30,
(in thousands)	2011		2010		2011		2010
Restructuring charges included in cost of products sold	$	102	$	293	$	398	$	807
Restructuring charges included in SG&A expenses		64		92		135		178

Total restructuring charges	$	166	$	385	$	533	$	985

The Company has incurred and expects to incur the following restructuring charges (in thousands):

		Charges incurred		Charges incurred		Charges incurred		Charges incurred
					Charges incurred		Additional
	Total charges		Total charges		in the six		charges
	expected to		incurred through		months ended		expected to
	be incurred		December 31, 2010		June 30, 2011		be incurred
Cash charges
Workforce reductions	$	6,394	$	6,225	$	128	$	41
Decommissioning, demolition, lease termination and other charges		1,744		1,238		405		101

		8,138		7,463		533		142
Non-cash charges
Fixed asset impairment		5,536		5,536		—		—
Inventory impairment/other charges		1,809		1,809		—		—

		7,345		7,345		—		—

Total charges	$	15,483	$	14,808	$	533	$	142

Decommissioning and demolition of the Manchester, England facility began in 2010 and was completed during the first half of 2011. Cash charges were for severance, decommissioning and demolition costs, lease termination costs and other exit costs. The Company expects to continue to incur costs related to the restructuring through December 31, 2011. Such costs will be expensed as incurred. See Note 14 Subsequent Events for discussion of the sale of land at the former Manchester, England manufacturing facility in the third quarter of 2011.

The following table presents the activity and accrued liability balance related to the restructuring program (in thousands):

		Other charge			Other charge			Other charge
	Workforce reductions			Other charges			Total
Balance at December 31, 2010	$	401		$	6		$	407
Charges		128			405			533
Foreign currency translation adjustment		11			—			11
Cash payments		(540	)		(390	)		(930	)

Balance at June 30, 2011	$	—		$	21		$	21

The restructuring accrual represents future cash payments and is recorded on the Unaudited Condensed Consolidated Balance Sheets in Other current liabilities.