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 increased by approximately $17.5 million compared to our previous estimate, primarily attributable to increases in expected severance and benefit charges of $13.0 million and facility closure and other related costs of $4.3 million. Most activities under our 2020 MAP to Growth are anticipated to be completed by the end of calendar year 2020.

Following is a summary of the charges recorded in connection with restructuring by reportable segment:

	Three Months Ended			Three Months Ended		Cumulative Costs		Total Expected
(in thousands)	August 31, 2019			August 31, 2018		to Date		Costs
Construction Products Segment:
Severance and benefit costs (a)	$	160		$	2,419	$	11,389	$	20,182
Facility closure and other related costs		688			13		3,657		4,404
Other asset write-offs		-			365		1,590		1,929
Total Charges	$	848		$	2,797	$	16,636	$	26,515

Performance Coatings Segment:
Severance and benefit costs (b)	$	2,500		$	4,405	$	8,913	$	14,617
Facility closure and other related costs		109			423		3,583		6,689
Other asset write-offs		-			213		351		1,207
Total Charges	$	2,609		$	5,041	$	12,847	$	22,513

Consumer Products Segment:
Severance and benefit costs (c)	$	767		$	1,019	$	8,145	$	11,663
Facility closure and other related costs		516			-		7,208		9,308
Other asset write-offs		-			-		25		25
Total Charges	$	1,283		$	1,019	$	15,378	$	20,996

Specialty Products Segment:
Severance and benefit costs (d)	$	366		$	2,220	$	5,702	$	8,979
Facility closure and other related costs		1,459			-		2,703		6,330
Other asset write-offs		64			-		1,067		1,425
Total Charges	$	1,889		$	2,220	$	9,472	$	16,734

Corporate/Other Segment:
Severance and benefit costs (e)	$	(7	)	$	8,999	$	12,113	$	12,113
Total Charges	$	(7	)	$	8,999	$	12,113	$	12,113

Consolidated:
Severance and benefit costs	$	3,786		$	19,062	$	46,262	$	67,554
Facility closure and other related costs		2,772			436		17,151		26,731
Other asset write-offs		64			578		3,033		4,586
Total Charges	$	6,622		$	20,076	$	66,446	$	98,871

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 June 1, 2018	$	9,957		$	6,184		$	1,373		$	17,514
Additions charged to expense		19,062			436			578			20,076
Cash payments charged against reserve		(12,575	)		(418	)					(12,993	)
Non-cash charges included above (e)		(5,484	)		(838	)		(1,951	)		(8,273	)
Balance at August 31, 2018	$	10,960		$	5,364		$	-		$	16,324

(in thousands)	Severance and Benefits Costs			Facility Closure and Other Related Costs			Other Asset Write-Offs			Total
Balance at June 1, 2019	$	4,837		$	7,857		$	-			12,694
Additions charged to expense		3,786			2,772			64			6,622
Cash payments charged against reserve		(5,677	)		(334	)		-			(6,011	)
Non-cash charges included above (e)		-			(865	)		(64	)		(929	)
Balance at August 31, 2019	$	2,946		$	9,430		$	-		$	12,376

In connection with our 2020 MAP to Growth, during the first quarter of fiscal 2020, we incurred approximately $2.0 million, $0.9 million and $0.3 million of inventory-related charges at our performance coatings, consumer and construction segments, respectively. During the first quarter of fiscal 2019, we incurred approximately $4.3 million and $0.2 million of inventory-related charges at our performance coatings and construction products segments, respectively. The fiscal 2019 inventory-related charges were partially offset by a favorable adjustment of approximately $0.2 million to the fiscal 2018 inventory 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.