RESTRUCTURING AND ASSET IMPAIRMENT

All costs related to restructuring actions are included in restructuring and other exit costs in the accompanying Consolidated Statements of Income. Certain costs that are required to be expensed as incurred are not included in the restructuring liability.

Under our current operating model, the majority of our manufacturing, warehousing, and distribution activities are managed under a shared-services model and are therefore not specific to a particular reportable segment. Additionally, we maintain certain other corporate functions that also are not attributable to a specific reportable segment. As a result, none of our restructuring or exit activities are reported under any segment, and are all attributable to corporate and other shared services.

On September 26, 2013, the Company’s Board of Directors approved a strategic restructuring program in connection with the recent acquisition of WorkflowOne and the integration of the two companies. The restructuring program is expected to continue through the end of 2015, and includes costs associated with workforce reductions, contract termination costs primarily from exiting leased facilities, and other associated costs, including fees to a third party to assist with the implementation of our plan, costs to consolidate facilities and relocate equipment and inventory, costs to consolidate our headquarters, and costs associated with the write-off of inventory (which will be recorded to cost of sales).

As a result of the plan, restructuring actions not yet initiated from previous restructuring plans are now integrated into our current plan. Components of the restructuring plan consist of the following:



	Total Expected Costs		Total 2013 Expense		Cumulative To-Date Expense
Employee separation costs	$	9,200	$	9,184	$	9,184
Contract exit and termination costs	7,000		150		150
Other associated exit costs	13,600		5,117		5,117
Total	$	29,800	$	14,451	$	14,451

A summary of activity in the restructuring liability is as follows:



	Accrued in 2013		Incurred in 2013			Reversed in 2013			Balance 2013
Employee separation costs	$	9,503	$	(1,191	)	$	(607	)	$	7,705
Contract exit and termination costs	43		(16		)	—			27
Total	$	9,546	$	(1,207	)	$	(607	)	$	7,732

Completed Restructuring Plans

Restructuring and other costs also included costs from completed restructuring plans, primarily from the following restructuring plan.

In late 2011, we developed a restructuring program that was announced in January 2012. Costs of the two-year program included employee separation costs for severance related to the workforce reductions, contract exit and termination costs related to lease terminations, and other associated exit costs that included fees to third parties to assist with the program implementation and certain costs related to implementation of a future ERP system that would have replaced select software applications. In 2013, we reversed a portion of previously accrued severance due to slightly lower than expected costs. The restructuring plan is complete and we do not expect any additional costs for this plan.

Components of the restructuring plan consist of the following:



	Total Expected Costs		Total 2013 Expense			Cumulative To-Date Expense
Employee separation costs	$	5,911	$	(266	)	$	5,911
Contract exit and termination costs	300		53			300
Other associated exit costs	3,455		155			3,455
Total	$	9,666	$	(58	)	$	9,666

A summary of activity in the restructuring liability is as follows:



	Balance 2011		Accrued 2012		Incurred 2012			Balance 2012		Incurred in 2013			Reversed in 2013			Balance 2013
Employee separation costs	$	5,480	$	697	$	(4,827	)	$	1,350	$	(1,084	)	$	(266	)	$	—
Contract exit and termination costs	—		174		(153		)	21		(18		)	—			3
Other associated exit costs	—		1,980		(1,980		)	—		—			—			—
Total	$	5,480	$	2,851	$	(6,960	)	$	1,371	$	(1,102	)	$	(266	)	$	3

We also have a restructuring liability related to employee severance and the consolidation of facilities which was assumed in the acquisition of WorkflowOne.

A summary of activity in the restructuring liability is as follows:



	Balance Acquired at Acquisition		Incurred in 2013			Balance 2013
Employee separation costs	$	98	$	(98	)	$	—
Contract exit and termination costs	218		(40		)	178
Total	$	316	$	(138	)	$	178

Asset Impairments

In 2013, we recorded a $1,262 asset impairment charge related to technology assets. The impairment is due to changes made to our future technology plans as a result of alternatives available to us from the acquisition.