Restructuring

Current Restructuring Activity

On November 19, 2015, the Board of Directors of the Company approved adjustments to the Company’s footprint and capacity utilization, and reductions to selling, general and administrative costs. The restructuring activities and associated capital expenditures, including the Edgewood facility transfer and other restructuring activity not yet announced, are expected to total approximately $10 million to $14 million in cost of revenues, consisting of $3 million to $4 million in employee separation costs, $5 million to $7 million in costs to move equipment and $2 million to $3 million of capital investment. The restructuring and cost reduction actions began in the fourth quarter of 2015 and are expected to continue through 2017.

Edgewood Facility

The closure of our Edgewood, Iowa facility and transfer of production to our Agua Prieta, Mexico facility was announced on December 3, 2015. The closure and subsequent transfer of production from Edgewood to Agua Prieta will improve our manufacturing capacity utilization in our wire harness business. We expect the closure to be completed in the second quarter of 2016. Total costs are expected to approximate $0.6 million in cost of revenues, consisting of employee related costs of approximately $0.3 million, and non-cash expense related to the write-down of certain assets, capital expenditures, and facility exit and other contractual costs of approximately $0.3 million.

During the three months ended March 31, 2016, employee separation costs recorded totaled $0.1 million in cost of revenues. We estimate additional separation costs of approximately $0.1 million to $0.2 million and facility and other related costs of approximately $0.3 million to $0.4 million to complete the restructuring.

Additional Restructuring

During the three months ended March 31, 2016, employee separation costs related to these actions were recorded totaling $0.1 million in selling, general and administrative expense and facilities and other related costs were recorded totaling $0.1 million in cost of revenues. We estimate additional separation costs of approximately $3 million to $4 million and facility and other related costs of $7 million to $10 million to complete the restructuring, of which $2 million to $3 million will be capital expenditures, to occur between the second quarter of 2016 and the fourth quarter of 2017.

Included in additional restructuring activity is the Company's plans to consolidate its North American seat production into two North American facilities and cease seat production in its Piedmont, Alabama facility. For further details see Footnote 18.

Prior Year Restructuring Activity

In 2014, management announced the closure and transfer of production from our Tigard, Oregon facility and completed the closure in the third quarter of 2015. The closure and transfer of production to other facilities, building repairs and other related expenses totaled $0.7 million in the three months ended March 31, 2015 and is reflected in cost of revenues.

A summary of the restructuring liability for the three months ended March 31 is as follows (in thousands):



	2016
	Employee Costs			Facility Exit and Other Contractual Costs			Total
Balance - December 31, 2015	$	542		$	43		$	585
Provisions	208			65			273
Utilizations	(155		)	(40		)	(195		)
Balance - March 31, 2016	$	595		$	68		$	663

	2015
	Employee Costs			Facility Exit and Other Contractual Costs			Total
Balance - December 31, 2014	$	531		$	72		$	603
Provisions	36			643			679
Utilizations	(105		)	(643		)	(748		)
Balance - March 31, 2015	$	462		$	72		$	534