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 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 was substantially complete as of December 31, 2017. The actual restructuring costs consisting of employee-related separation costs and other costs associated with the transfer of production and subsequent closure of facilities, offset by gains on sale of long-lived assets, totaled $6 million.

Restructuring Expenditures

In the three months ended March 31, 2017, we incurred in cost of revenues $0.1 million of employee separation costs in our Monona facility and $0.6 million for employee separation and facility and other costs in our Shadyside Stamping facility. We did not incur any restructuring charges in the three months ended March 31, 2018.

A summary of changes in the restructuring liability for the three months ended March 31, 2017 is as follows:



	2017
	Employee Costs			Facility Exit and Other Costs			Total
Balance - December 31, 2016	$	2,229		$	45		$	2,274
Provision	607			141			748
Utilization	(440		)	(128		)	(568		)
Balance - March 31, 2017	$	2,396		$	58		$	2,454