Restructuring

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 $6.5 million to $7.6 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. Restructuring costs incurred during the nine months ended September 30, 2017 and 2016 were $2.0 million and $2.3 million, respectively. 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. The restructuring plan is now complete.

Monona Facility

On July 19, 2016, the Company announced its intent to transfer all wire harness production from its manufacturing facility in Monona, Iowa to its facility in Agua Prieta, Mexico. On May 24, 2017, the Company elected to maintain production capability in the Monona facility as a result of a shortage of labor in our North American wire harness business. The Company released accrued employee separation charges of $0.4 million and incurred lease cancellation charges of $1.3 million.

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 complete by the end of 2017.

Ongoing Restructuring Expenditures

The table below summarizes the expenditures incurred to date and projected future expenditures associated with the restructuring activities approved on November 19, 2015:



	Total Project Expense											Expected Future Expense (Income)
	Total Project Expense				2015/2016		Current Quarter		2017 Year to Date			Expected Future Expense (Income)					Income Statement
(in millions)	Low		High		Expense		Expense (Income)					Low			High		Classification
Edgewood Wire Harness
Separation costs	$	0.3	$	0.3	$	0.3	$	—	$	—		$	—		$	—	Cost of revenues
Facility and other costs	0.1		0.1		0.1		—		—			—			—		Cost of revenues
Total	$	0.4	$	0.4	$	0.4	$	—	$	—		$	—		$	—
Piedmont Seating
Separation costs	$	0.6	$	0.6	$	0.6	$	—	$	—		$	—		$	—	Cost of revenues
Facility and other costs	0.4		0.4		0.4		—		—			—			—		Cost of revenues
Total	$	1.0	$	1.0	$	1.0	$	—	$	—		$	—		$	—
Monona Wire Harness
Separation costs	$	0.1	$	0.1	$	0.5	$	—	$	(0.4	)	$	—		$	—	Cost of revenues
Facility and other costs	1.9		2.3		0.1		—		1.4			0.4			0.8		Cost of revenues
Total	$	2.0	$	2.4	$	0.6	$	—	$	1.0		$	0.4		$	0.8
Shadyside Stamping
Separation costs	$	2.5	$	2.6	$	1.7	$	0.2	$	0.6		$	0.2		$	0.3	Cost of revenues
Facility and other costs	0.2		0.8		0.2		0.2		0.4			(0.4		)	0.2		Cost of revenues
Total	$	2.7	$	3.4	$	1.9	$	0.4	$	1.0		$	(0.2	)	$	0.5
Other Restructuring
Separation costs	$	0.1	$	0.1	$	0.1	$	—	$	—		$	—		$	—	Cost of revenues
Separation costs	0.3		0.3		0.3		—		—			—			—		Selling, general and administrative
Total	$	0.4	$	0.4	$	0.4	$	—	$	—		$	—		$	—
Total Restructuring	$	6.5	$	7.6	$	4.3	$	0.4	$	2.0		$	0.2		$	1.3

Restructuring Liability

A summary of changes in the restructuring liability for the nine months ended September 30, 2017 and 2016 is as follows:



	2017
	Employee Costs			Facility Exit and Other Costs			Total
Balance - December 31, 2016	$	2,229		$	45		$	2,274
Provisions	212			1,801			2,013
Utilizations	(2,134		)	(1,317		)	(3,451		)
Balance - September 30, 2017	$	307		$	529		$	836

	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