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 employees, infrastructure charges to vacate facilities and consolidate operations, contract cancellation costs and other costs. Restructuring charges are recorded based upon planned employee termination dates and site closure and consolidation plans. The timing of associated cash payments is dependent upon the type of restructuring charge and can extend over a multi-year period. 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.

Between May and August 2018, we approved and implemented the initial phases of a multi-year restructuring plan, the 2020 Margin Acceleration Plan (“2020 MAP to Growth”). The initial phases of our 2020 MAP to Growth affected all of our reportable segments, as well as our corporate/nonoperating segment, and focused on margin improvement by simplifying business processes; reducing inventory categories and rationalizing SKUs; eliminating underperforming businesses; reducing headcount and working capital; and improving operating efficiency. The majority of the activities included in the initial phases of the restructuring activities have been completed.

During the second quarter ended November 30, 2018, we formally announced the final phases of our 2020 MAP to Growth. This multi-year restructuring is expected to increase operational efficiency while maintaining our entrepreneurial growth culture and will include three additional phases between September 2018 and December 2020. Our execution of the 2020 MAP to Growth will continue to drive the de-layering and simplification of management and businesses associated with group realignment. We will implement four center-led functional areas including manufacturing and operations; procurement and supply chain; information technology; and accounting and finance.

Our 2020 MAP to Growth will optimize our manufacturing facilities and will ultimately provide more efficient plant and distribution facilities. In the first phase of the restructuring we are implementing the planned closure of twelve plants and seven warehouses. We also expect to incur additional severance and benefit costs as part of our planned closure of these facilities.

Throughout the additional phases of our 2020 MAP to Growth 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. In addition to the announced plan, we have continued to broaden the scope of our 2020 MAP to Growth initiative, specifically in consolidation of the general and administrative areas, potential outsourcing, as well as additional future plant closures and consolidations; the estimated costs of which have not yet been finalized. The current total expected costs associated with this plan are outlined in the table below and decreased by approximately $10.9 million compared to our previous estimate, primarily attributable to a reduction in expected facility closure and other related costs within our industrial, consumer, and specialty segments. These decreases were partially offset by increases in the expected severance charges within our industrial and specialty segments. Most activities under our 2020 MAP to Growth are anticipated to be completed by the end of calendar year 2020.

A summary of the charges recorded in connection with restructuring by reportable segment during fiscal 2019 is as follows:

	Three Months Ended			Nine Months Ended		Cumulative Costs		Total Expected
(in thousands)	February 28, 2019			February 28, 2019		to Date		Costs

Industrial Segment:
Severance and benefit costs (a)	$	1,263		$	11,035	$	13,204	$	15,783
Facility closure and other related costs		3,228			4,531		5,576		9,815
Other asset write-offs		(79	)		648		2,021		3,012
Total Charges	$	4,412		$	16,214	$	20,801	$	28,610

Consumer Segment:
Severance and benefit costs (b)	$	620		$	2,450	$	8,102	$	8,102
Facility closure and other related costs		1,078			1,248		6,387		8,817
Other asset write-offs		996			998		998		1,279
Total Charges	$	2,694		$	4,696	$	15,487	$	18,198

Specialty Segment:
Severance and benefit costs (c)	$	1,512		$	5,445	$	5,445	$	6,351
Facility closure and other related costs		31			31		31		2,280
Other asset write-offs		5			8		8		256
Total Charges	$	1,548		$	5,484	$	5,484	$	8,887

Corporate/Other Segment:
Severance and benefit costs (d)	$	25		$	10,085	$	12,221	$	12,657
Total Charges	$	25		$	10,085	$	12,221	$	12,657

Consolidated:
Severance and benefit costs	$	3,420		$	29,015	$	38,972	$	42,893
Facility closure and other related costs		4,337			5,810		11,994		20,912
Other asset write-offs		922			1,654		3,027		4,547
Total Charges	$	8,679		$	36,479	$	53,993	$	68,352

(a)

Current quarter and year charges of $1.3 million and $11.0 million, respectively, are associated with the elimination of 150 positions, of which 2 occurred in the current quarter. Additionally, $0.2 million included in the current year charges are associated with the prior elimination of one position within the legal function during fiscal 2018.

(b)	Current quarter and year charges of $0.6 million and $2.5 million, respectively, are associated with the elimination of 63 positions, of which 19 occurred in the current quarter.

(c)	Current quarter and year charges of $1.5 million and $5.4 million, respectively, are associated with the elimination of 109 positions, of which 2 occurred in the current quarter.

(d)	Reflects charges related to the severance of two corporate executives, as well as accelerated vesting of equity awards for two corporate executives, four specialty segment executives and three industrial segment executives in connection with the aforementioned restructuring activities.

A summary of the activity in the restructuring reserves related to our 2020 MAP to Growth is as follows:

(in thousands)	Severance and Benefits Costs			Facility Closure and Other Related Costs			Other Asset Write-Offs			Total
Balance at November 30, 2018	$	10,427		$	2,535		$	-			12,962
Additions charged to expense		3,420			4,337			922			8,679
Cash payments charged against reserve		(4,975	)		(1,872	)		-			(6,847	)
Non-cash charges included above (e)		-			(6	)		(922	)		(928	)
Balance at February 28, 2019	$	8,872		$	4,994		$	-		$	13,866

(in thousands)	Severance and Benefits Costs			Facility Closure and Other Related Costs			Other Asset Write-Offs			Total
Balance at June 1, 2018	$	9,957		$	6,184		$	1,373		$	17,514
Additions charged to expense		29,015			5,810			1,654			36,479
Cash payments charged against reserve		(23,563	)		(3,620	)					(27,183	)
Non-cash charges included above (e)		(6,537	)		(3,380	)		(3,027	)		(12,944	)
Balance at February 28, 2019	$	8,872		$	4,994		$	-		$	13,866

(e)	Non-cash charges primarily include accelerated vesting of equity awards and asset-write offs.

In connection with our 2020 MAP to Growth, during the third quarter of fiscal 2019, we incurred approximately $1.1 million and $0.8 million of inventory-related charges at our industrial and consumer segments, respectively. During the first nine months of fiscal 2019, we incurred approximately $8.2 million and $2.1 million of inventory-related charges at our industrial and consumer segments, respectively. The inventory-related charges are partially offset by a favorable adjustment of approximately $0.2 million to the previous write-off at our consumer segment. All of the aforementioned inventory-related charges are recorded in cost of sales in our Consolidated Statements of Income. These inventory charges were the result of product line and SKU rationalization initiatives in connection with our overall plan of restructuring.