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RESTRUCTURING AND OTHER EXIT COSTS
6 Months Ended
Jun. 29, 2014
Restructuring and Related Activities [Abstract]  
RESTRUCTURING AND OTHER EXIT COSTS
RESTRUCTURING AND OTHER EXIT COSTS
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.
On September 26, 2013, the Company’s Board of Directors approved a strategic restructuring program in connection with the 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.
As a result of the plan, restructuring actions not yet initiated from previous restructuring plans were integrated into our current plan. Components of the restructuring and other exit costs consist of the following:
 
Total
Expected
Costs
 
Total
2014 YTD
Expense
 
Cumulative
To-Date
Expense
Employee separation costs
$
9,200

 
$
26

 
$
9,210

Contract exit and termination costs
7,000

 
1,689

 
1,839

Other associated exit costs
13,600

 
4,051

 
9,168

Total
$
29,800

 
$
5,766

 
$
20,217


The remaining restructuring liability balances at the end of 2013 for completed plans were not material and have been combined into the liability for the current plan. A summary of activity in the restructuring liability is as follows:
 
Balance 2013
 
Accrued
in 2014
 
Incurred
in 2014 YTD
 
Reversed in 2014
 
Balance
 2014
Employee separation costs
$
7,705

 
$

 
$
(2,491
)
 
$
(144
)
 
$
5,070

Contract exit and termination costs
208

 
1,142

 
(140
)
 

 
1,210

Other associated exit costs

 
600

 
(18
)
 

 
582

Total
$
7,913

 
$
1,742

 
$
(2,649
)
 
$
(144
)
 
$
6,862


Completed Restructuring Plans
Restructuring and other exit costs in 2013 represent costs from now completed plans, primarily employee separation costs.