RESTRUCTURING

The Company committed to and implemented various restructuring plans in 2013, 2014 and 2015. Included in those plans were the closure of the Precise Machine facility in Fort Worth, Texas, and the relocation of the machining operations in both Savannah, Georgia and St. Charles, Missouri to other facilities within the Company. In addition, the Company closed its Melbourne, Australia and Greenville, South Carolina engineering offices, eliminated additional management positions within the Engineering Services segment and closed its Coweta, Oklahoma manufacturing facility. Other employment separation activities, which were primarily severance related, were also implemented as part of the Company's overall reorganization and cost reduction initiatives. The expense associated with these plans was reflected in the selling, general, and administrative section on a separate line of the Condensed Consolidated Statements of Comprehensive Income (Loss). The following table summarizes the incurred charges associated with these restructuring activities:



	Year ended
	December 31, 2015		December 31, 2014		December 31, 2013

Precise Machine facility closure	$	—	$	287	$	452
Employee separation agreement - key Valent employees	—		—		2,621
Savannah machining operations relocation	—		47		—
St. Charles machine parts operations relocation	150		228		—
Coweta machining facility closure	94		—		—
Greenville office closure	449		—		—
Australia office closure	47		—		—
Other employment separation activities	1,582		2,023		—
Total	$	2,322	$	2,585	$	3,073

Expense incurred by segment:
Aerostructures	$	1,108	$	2,074	$	3,073
Engineering Services	1,214		511		—
Total	$	2,322	$	2,585	$	3,073

The Company expects to incur no additional expenses associated with the above restructuring activities.

In addition to the expenses detailed in the table above, the Company incurred additional project expenses of $1,265, $1,361 and $598 in the years ended December 31, 2015, December 31, 2014 and December 31, 2013, respectively, related to the integration of work affected by these restructuring plans and accelerated depreciation of assets disposed of at affected facilities.

Cash payments associated with these restructuring plans of $2,806 and $2,268 were made in the years ended December 31, 2015 and December 31, 2014, respectively.



	Employee
	Severance			Other			Total
				(In Thousands)
Accrued restructuring balance as of December 31, 2013	$	422		$	—		$	422
Accrual additions	2,461			124			2,585
Cash payments	(2,144		)	(124		)	(2,268		)
Accrued restructuring balance as of December 31, 2014	$	739		$	—		$	739
Accrual additions	2,194			128			2,322
Cash payments	(2,771		)	(35		)	(2,806		)
Accrued restructuring balance as of December 31, 2015	$	162		$	93		$	255

Accrued restructuring of $255 at December 31, 2015 is expected to be paid over the first two quarters of 2016.