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Cost Reduction and Manufacturing Capacity Rationalization
6 Months Ended
Jun. 30, 2020
Restructuring and Related Activities [Abstract]  
Cost Reduction and Manufacturing Capacity Rationalization Cost Reduction and Manufacturing Capacity Rationalization
During 2019, the Company began implementing cost reduction and manufacturing capacity rationalization initiatives (the "Restructuring Initiatives") in response to declines in end market volumes. Furthermore, the Company is implementing additional cost reduction initiatives and is considering further manufacturing capacity rationalization initiatives in response to the COVID-19 pandemic. These actions were initiated in 2019 and 2020. These actions are expected to continue through 2020 and into 2021. The Restructuring Initiatives consist primarily of headcount reductions in each segment and at corporate, as well as other costs associated with transfer of production and subsequent closure of facilities.

Total pre-tax costs associated with the Restructuring Initiatives are estimated to be $8 million to $12 million and lowered operating costs beginning in the first quarter of 2020.
The changes in accrued restructuring balances are as follows: 
Electrical SystemsGlobal
Seating
Corporate/
Other
Total
December 31, 2019$1,276  $102  $947  $2,325  
New Charges1,986  677  452  3,115  
Payments and Other Adjustments(2,431) (625) (627) (3,683) 
June 30, 2020$831  $154  $772  $1,757  
Of the $3.1 million costs incurred in the six months ended June 30, 2020, $2.8 million primarily related to headcount reductions and $0.3 million related to facility exit and other costs. Of the $3.1 million costs incurred, $2.1 million was recorded in cost of revenues and $1.0 million was recorded in selling, general and administrative expenses.