Restructuring

Restructuring Activity

On November 19, 2015, the Board of Directors of the Company approved adjustments to the Company’s manufacturing footprint and manufacturing capacity utilization, and reductions to selling, general and administrative costs. We expected the costs associated with restructuring activities to total $11 million to $16 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 were completed in the fourth quarter of 2017. Restructuring costs incurred during the years ended December 31, 2017, 2016 and 2015 were $1.6 million and $3.5 million, and $0.8 million, respectively. Following is a summary 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 in 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 the Piedmont, Alabama facility. The Company continues to maintain a presence in Piedmont for our aftermarket distribution channel. This restructuring activity was completed in 2017.

Monona Facility

On July 19, 2016, the Company announced plans 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.

Shadyside Facility

On July 21, 2016, the Company announced plans to close its Shadyside, Ohio facility that performs assembly and stamping activities. These activities were transferred to alternative facilities or sourced to local suppliers. This restructuring activity was substantially completed in 2017.

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):




(in millions)	2015 Expense		2016 Expense		2017 (Income) Expense / Adjustment			Total Expense		Statement of Operations Classification
Edgewood Facility
Separation costs	$	0.1	$	0.2	$	—		$	0.3	Cost of revenues
Facility and other costs	—		0.1		—			0.1		Cost of revenues
Total	$	0.1	$	0.3	$	—		$	0.4
Piedmont Facility
Separation costs	$	0.1	$	0.5	$	(0.2	)	$	0.4	Cost of revenues
Facility and other costs	—		0.4		—			0.4		Cost of revenues
Total	$	0.1	$	0.9	$	(0.2	)	$	0.8
Monona Facility
Separation costs	$	0.2	$	0.3	$	(0.2	)	$	0.3	Cost of revenues
Facility and other costs	—		0.1		1.3			1.4		Cost of revenues
Total	$	0.2	$	0.4	$	1.1		$	1.7
Shadyside Facility
Separation costs	$	0.2	$	1.5	$	0.5		$	2.2	Cost of revenues
Facility and other costs	—		0.2		0.2			0.4		Cost of revenues
Total	$	0.2	$	1.7	$	0.7		$	2.6
Other Restructuring
Separation costs	$	—	$	0.1	$	—		$	0.1	Cost of revenues
Separation costs	0.2		0.1		—			0.3		Selling, general and administrative
Total	$	0.2	$	0.2	$	—		$	0.4
Total Restructuring	$	0.8	$	3.5	$	1.6		$	5.9

A summary of the restructuring liability for the years ended December 31 is as follows:



	2017
	Employee Costs			Facility Exit and Other Contractual Costs			Total
Balance - Beginning of the year	$	2,229		$	45		$	2,274
Provisions	196			1,402			1,598
Utilizations	(2,382		)	(1,447		)	(3,829		)
Balance - End of the year	$	43		$	—		$	43

	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 the year	$	2,229		$	45		$	2,274