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Restructuring
 9 Months Ended
Sep. 30, 2016
Restructuring and Related Activities [Abstract]  
Restructuring
Restructuring

Current Restructuring Activity

On November 19, 2015, the Board of Directors of the Company approved adjustments to the Company’s manufacturing footprint and capacity utilization, and reductions to selling, general and administrative costs. We expect the costs associated with restructuring activities to total $8.0 million to $11.0 million, and capital investments to total $2.0 million to $3.0 million. The restructuring and cost reduction actions began in the fourth quarter of 2015 and are expected to continue through 2017. As of September 30, 2016, restructuring costs incurred were $0.8 million in the fourth quarter of 2015 and $2.3 million during the nine months ended September 30, 2016. The following is a summary of some of our key actions:

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 and was substantially complete as of June 30, 2016.
Piedmont Facility
On May 2, 2016, the Company announced plans to consolidate its North American seat production into two North American facilities and cease seat production in its Piedmont, Alabama facility. The Company will continue to maintain a presence in Piedmont for our Aftermarket distribution channel. We anticipate completing the restructuring plan in the fourth quarter of 2016.
Monona Facility
On July 19, 2016, the Company announced it will transfer all wire harness production from its manufacturing facility in Monona, Iowa to its facility in Agua Prieta, Mexico. We anticipate the transfer of production from the Monona facility to the Agua Prieta facility to be substantially complete by June 30, 2017.
Shadyside Facility
On July 21, 2016, the Company announced that it will close its Shadyside, Ohio facility that performs assembly and stamping activities. These activities will be transferred to alternative facilities or sourced to local suppliers. We anticipate the closure of the Shadyside facility to be substantially complete by June 30, 2017.
Ongoing Restructuring Expenditures
The table below summarizes the expenditures incurred to date and future expenditures associated with the restructuring activities approved on November 19, 2015:
 
 
Total Project Expense
 
 
 
Current
 
2016 Year
 
Expected
 
 
 
 
 
2015
 
Quarter
 
to Date
 
Future Expense
 
Income Statement
(in millions)
 
Low
High
 
Expense
 
Expense
 
Expense
 
Low
High
 
Classification
Edgewood Wire Harness
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Separation costs
 
$
0.3

$
0.3

 
$
0.1

 
—

 
$
0.2

 
—

—

 
 Cost of revenues
Facility and other costs
 
0.1

0.1

 
—

 
—

 
0.1

 
—

—

 
 Cost of revenues
Total
 
$
0.4

$
0.4

 
$
0.1

 
$
—

 
$
0.3

 
—

—

 
 
Piedmont Seating
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Separation costs
 
$
0.6

$
0.7

 
$
0.1

 
$
0.2

 
$
0.4

 
0.1

$
0.2

 
 Cost of revenues
Facility and other costs
 
0.7

0.8

 
—

 
0.2

 
0.3

 
0.4

0.5

 
 Cost of revenues
Total
 
$
1.3

$
1.5

 
$
0.1

 
$
0.4

 
$
0.7

 
$
0.5

$
0.7

 
 
Monona Wire Harness
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Separation costs
 
$
0.7

$
0.9

 
$
0.2

 
$
0.2

 
$
0.2

 
$
0.3

$
0.5

 
 Cost of revenues
Facility and other costs
 
0.4

0.6

 
—

 
—

 
—

 
0.4

0.6

 
 Cost of revenues
Total
 
$
1.1

$
1.5

 
$
0.2

 
$
0.2

 
$
0.2

 
$
0.7

$
1.1

 
 
Shadyside Stamping
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Separation costs
 
$
2.2

$
2.4

 
$
0.2

 
$
0.8

 
$
0.8

 
$
1.2

$
1.4

 
 Cost of revenues
Facility and other costs
 
2.2

2.6

 
—

 
0.1

 
0.1

 
2.1

2.5

 
 Cost of revenues
Total
 
$
4.4

$
5.0

 
$
0.2

 
$
0.9

 
$
0.9

 
$
3.3

$
3.9

 
 
China
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Separation costs
 
$
0.2

$
0.2

 
$
0.2

 
—

 
—

 
—

—

 
 Cost of revenues
Total
 
$
0.2

$
0.2

 
$
0.2

 
—

 
—

 
—

—

 
 
Other Restructuring
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Separation costs
 
$
0.2

$
0.7

 
—

 
—

 
$
0.1

 
$
0.1

$
0.6

 
 Cost of revenues
Separation costs
 
0.1

0.1

 
—

 
—

 
0.1

 
—

—

 
 Selling, general and administrative
Facility and other costs
 
0.3

1.6

 
—

 
—

 
—

 
0.3

1.6

 
 Cost of revenues
Total
 
$
0.6

$
2.4

 
$
—

 
$
—

 
$
0.2

 
$
0.4

$
2.2

 
 
Total Restructuring
 
$
8.0

$
11.0

 
$
0.8

 
$
1.5

 
$
2.3

 
$
4.9

$
7.9

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 

Prior Years 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 costs associated with the Tigard closure and transfer of production to other facilities, building repairs and other related expenses totaled $1.5 million in the nine months ended September 30, 2015 and are reflected in cost of revenues.
Restructuring Liability
A summary of the restructuring liability for the nine months ended September 30 is as follows:
 
2016
 
Employee Costs
 
Facility Exit and Other Costs
 
Total
Balance - December 31, 2015
$
542

 
$
43

 
$
585

Provisions
1,721

 
568

 
2,289

Utilizations
(496
)
 
(588
)
 
(1,084
)
Balance - September 30, 2016
$
1,767

 
$
23

 
$
1,790

 
 
 
 
 
 
 
2015
 
Employee Costs
 
Facility Exit and Other Costs
 
Total
Balance - December 31, 2014
$
531

 
$
72

 
$
603

Provisions
37

 
1,450

 
1,487

Utilizations
(568
)
 
(1,522
)
 
(2,090
)
Balance - September 30, 2015
$
—

 
$
—

 
$
—