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 $7.6 million to $10.7 million, and capital investments to total $1.0 million to $2.0 million. The restructuring and cost reduction actions began in the fourth quarter of 2015 and are expected to continue through 2017. As of December 31, 2016, restructuring costs incurred were $0.8 million in the fourth quarter of 2015 and $3.5 million during the year ended December 31, 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 completed during 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 by the end of 2017.

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 the end of 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 the end of 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 (in millions):



	Total Project Expense								Expected
	Total Project Expense				2015		2016		Future Expense				Income Statement
	Low		High		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	$	0.8	$	0.9	$	0.1	$	0.5	$	0.2	$	0.3	Cost of revenues
Facility and other costs	0.5		0.7		—		0.4		0.1		0.3		Cost of revenues
Total	$	1.3	$	1.6	$	0.1	$	0.9	$	0.3	$	0.6
Monona Wire Harness
Separation costs	$	0.7	$	1.3	$	0.2	$	0.3	$	0.2	$	0.8	Cost of revenues
Facility and other costs	0.5		0.9		—		0.1		0.4		0.8		Cost of revenues
Total	$	1.2	$	2.2	$	0.2	$	0.4	$	0.6	$	1.6
Shadyside Stamping
Separation costs	$	2.2	$	2.7	$	0.2	$	1.5	$	0.5	$	1.0	Cost of revenues
Facility and other costs	1.1		2.0		—		0.2		0.9		1.8		Cost of revenues
Total	$	3.3	$	4.7	$	0.2	$	1.7	$	1.4	$	2.8
Other Restructuring
Separation costs	$	0.6	$	0.8	$	—	$	0.1	$	0.5	$	0.7	Cost of revenues
Separation costs	0.3		0.3		0.2		0.1		—		—		Selling, general and administrative
Facility and other costs	0.5		0.7		—		—		0.5		0.7		Cost of revenues
Total	$	1.4	$	1.8	$	0.2	$	0.2	$	1	$	1.4
Total Restructuring	$	7.6	$	10.7	$	0.8	$	3.5	$	3.3	$	6.4

A summary of the restructuring liability for the years ended December 31 is as follows (in thousands):



	2016
	Employee Costs			Facility Exit and Other Contractual Costs			Total
Balance - Beginning of the year	$	542		$	43		$	585
Provisions	2,668			839			3,507
Utilizations	(981		)	(837		)	(1,818		)
Balance - End of year	$	2,229		$	45		$	2,274

	2015
	Employee Costs			Facility Exit and Other Contractual Costs			Total
Balance - Beginning of the year	$	531		$	72		$	603
Provisions	790			1,542			2,332
Utilizations	(779		)	(1,571		)	(2,350		)
Balance - End of year	$	542		$	43		$	585