We record restructuring charges associated with management-approved restructuring plans to either reorganize one or more of our business segments, or to remove duplicative headcount and infrastructure associated with our businesses. Restructuring charges can include severance costs to eliminate a specified number of associates, infrastructure charges to vacate facilities and consolidate operations, contract cancellation costs and other costs. We record the short-term portion of our restructuring liability in Other Accrued Liabilities and the long-term portion, if any, in Other Long-Term Liabilities in our Consolidated Balance Sheets.

During 2018, we approved and implemented the initial phases of a multi-year restructuring plan, which is referred to as the 2020 Margin Acceleration Plan (“MAP to Growth”). On May 31, 2021, we formally concluded our MAP to Growth. However, certain projects identified prior to that date will be completed throughout fiscal 2023.

For MAP to Growth, we incurred $0.7 million and $3.3 million of restructuring costs for the three and nine months ended February 28, 2023, respectively. We incurred $1.1 million and $5.1 million of restructuring costs for the three and nine months ended February 28, 2022, respectively. The current total expected costs associated with this plan are $121.6 million, of which $120.6 million has been incurred to date.

In August 2022, we approved and announced our Margin Achievement Plan 2025 (“MAP 2025”). MAP 2025 is a multi-year restructuring plan to build on the achievements of MAP to Growth and designed to improve margins by streamlining business processes, reducing working capital, implementing commercial initiatives to drive improved mix and salesforce effectiveness and improving operating efficiency. Initial phases of the plan have focused on commercial initiatives, operational efficiencies, and procurement. Most activities under MAP 2025 are anticipated to be completed by the end of fiscal year 2025.

The current total expected costs associated with this plan are outlined below. Throughout our MAP 2025 initiative, we will continue to assess and find areas of improvement and cost savings. As such, the final implementation of the aforementioned phases and total expected costs are subject to change.

Following is a summary of the charges recorded in connection with MAP 2025 by reportable segment as well as the total expected costs related to projects identified to date:


	Three Months Ended		Nine Months Ended		Cumulative Costs		Total Expected
(In thousands)	February 28, 2023		February 28, 2023		to Date		Costs
Construction Products Group ("CPG") Segment:
Severance and benefit costs	$	324	$	324	$	324	$	3,755
Total Charges	$	324	$	324	$	324	$	3,755

Performance Coatings Group ("PCG") Segment:
Severance and benefit costs	$	573	$	573	$	573	$	3,038
Facility closure and other related costs		-		-		-		1,000
Other restructuring costs (a)		2,537		2,537		2,537		2,552
Total Charges	$	3,110	$	3,110	$	3,110	$	6,590

Consumer Segment:
Severance and benefit costs	$	13	$	13	$	13	$	4,018
Total Charges	$	13	$	13	$	13	$	4,018

Specialty Products Group ("SPG") Segment:
Severance and benefit costs	$	-	$	-	$	-	$	740
Facility closure and other related costs		-		-		-		3,059
Total Charges	$	-	$	-	$	-	$	3,799

Consolidated:
Severance and benefit costs	$	910	$	910	$	910	$	11,551
Facility closure and other related costs		-		-		-		4,059
Other restructuring costs		2,537		2,537		2,537		2,552
Total Charges	$	3,447	$	3,447	$	3,447	$	18,162

(a)

Other restructuring costs are associated with the impairment of an indefinite-lived tradename as described below in Note 4, "Goodwill and Other Intangible Assets," of the Consolidated Financial Statements.