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, which was originally referred to as 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 activities included in the initial phases of the restructuring activities have been substantially completed.

During the quarter ended November 30, 2018, we formally announced the remainder 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 originally expected to be implemented between September 2018 and December 2020.

Recently, however, the disruption caused by the outbreak of Covid-19 is expected to delay the finalization of our 2020 MAP to Growth past the original target completion date of December 31, 2020. We will provide an update on the revised target completion timeline at a later date. In recognition of the fact our restructuring plan will now extend into calendar year 2021, we will now refer to it simply as “MAP to Growth.”

Our execution of the MAP to Growth will continue to drive the de-layering and simplification of management and businesses associated with group realignment. We have implemented four center-led functional areas including manufacturing and operations; procurement and supply chain; information technology; and accounting and finance.

Our MAP to Growth optimizes our manufacturing facilities and will ultimately provide more efficient plant and distribution facilities. Through the balance sheet date, in association with our MAP to Growth initiative, we have completed, or are in the process of completing, the planned closure of 23 plants and 26 warehouses. We also expect to incur additional severance and benefit costs as part of our planned closure of these facilities.

Throughout the remainder of our MAP to Growth initiative, we will continue to assess and find areas of improvement and cost savings. As such, the final implementation and total expected costs are subject to change. In addition to the announced plan, we have continued to broaden the scope of our 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 $4.9 million compared to our previous estimate, primarily attributable to increases in expected severance and benefit charges of $2.0 million, facility closure and other related costs of $2.4 million and $0.5 million of other restructuring costs.

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, 2020		August 31, 2019			to Date		Costs
Construction Products Group ("CPG") Segment:
Severance and benefit costs (a)	$	180	$	160		$	18,274	$	23,132
Facility closure and other related costs		368		688			4,845		7,453
Other restructuring costs		36		-			1,976		2,070
Total Charges	$	584	$	848		$	25,095	$	32,655

Performance Coatings Group ("PCG") Segment:
Severance and benefit costs (b)	$	1,039	$	2,500		$	14,424	$	16,997
Facility closure and other related costs		288		109			5,635		7,076
Other restructuring costs		29		-			630		790
Total Charges	$	1,356	$	2,609		$	20,689	$	24,863

Consumer Segment:
Severance and benefit costs (c)	$	790	$	767		$	11,257	$	12,204
Facility closure and other related costs		597		516			9,534		12,075
Other restructuring costs		98		-			4,217		4,384
Total Charges	$	1,485	$	1,283		$	25,008	$	28,663

Specialty Products Group ("SPG") Segment:
Severance and benefit costs (d)	$	469	$	366		$	7,399	$	8,757
Facility closure and other related costs		268		1,459			4,434		6,045
Other restructuring costs		71		64			1,193		1,442
Total Charges	$	808	$	1,889		$	13,026	$	16,244

Corporate/Other Segment:
Severance and benefit costs	$	-	$	(7	)	$	13,347	$	13,347
Total Charges	$	-	$	(7	)	$	13,347	$	13,347

Consolidated:
Severance and benefit costs	$	2,478	$	3,786		$	64,701	$	74,437
Facility closure and other related costs		1,521		2,772			24,448		32,649
Other restructuring costs		234		64			8,016		8,686
Total Charges	$	4,233	$	6,622		$	97,165	$	115,772

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

(In thousands)	Severance and Benefits Costs			Facility Closure and Other Related Costs			Other Restructuring Costs			Total
Balance at June 1, 2020	$	7,357		$	5,880		$	-			13,237
Additions charged to expense		2,478			1,521			234			4,233
Cash payments charged against reserve		(4,942	)		(1,263	)		-			(6,205	)
Non-cash charges included above (e)		-			-			(234	)		(234	)
Balance at August 31, 2020	$	4,893		$	6,138		$	-		$	11,031

(In thousands)	Severance and Benefits Costs			Facility Closure and Other Related Costs			Other Restructuring Costs			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 MAP to Growth, during the three months ended August 31, 2020, we incurred approximately $0.3 million of inventory-related charges at our Consumer segment. Comparatively, during the three months ended August 31, 2019, we incurred approximately $2.0 million, $0.9 million and $0.3 million of inventory-related charges at our PCG, Consumer and CPG segments, respectively. 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 the exit of a business or product line and SKU rationalization initiatives in connection with our overall plan of restructuring.