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Cost Reduction and Manufacturing Capacity Rationalization
12 Months Ended
Dec. 31, 2022
Restructuring and Related Activities [Abstract]  
Cost Reduction and Manufacturing Capacity Rationalization Cost Reduction and Manufacturing Capacity Rationalization
On November 1, 2021, the Company's Board of Directors approved a restructuring program to align the Company's cost structure to support margin expansion. The program includes workforce reductions and footprint optimization across segments.

The changes in accrued restructuring balances are as follows:
Vehicle SolutionsElectrical SystemsAftermarket & AccessoriesIndustrial AutomationCorporate/OtherTotal
December 31, 2021230 417 — — (161)486 
New charges751 674 1,909 1,725 306 5,365 
Payments and other adjustments(986)(1,091)(1,909)(1,267)(145)(5,398)
December 31, 2022$(5)$— $— $458 $— $453 
Vehicle SolutionsElectrical SystemsAftermarket & AccessoriesIndustrial AutomationCorporate/OtherTotal
December 31, 2020349 — 40 — 290 679 
New charges458 1,025 — 364 48 1,895 
Payments and other adjustments(577)(608)(40)(364)(499)(2,088)
December 31, 2021$230 $417 $— $— $(161)$486 
Of the $5.4 million costs incurred in the twelve months ended December 31, 2022, $2.5 million primarily related to headcount reductions and $2.8 million related to facility exit and other costs. For the twelve months ended December 31, 2022, the Vehicle Solutions segment had new charges of $0.5 million and $0.3 million related to headcount and facilities, respectively. The Electrical Systems segment had a new charges of $0.7 million related to headcount. The Aftermarket & Accessories segment had new charges of $0.6 million and $1.3 million related to headcount and facilities respectively. The Industrial
Automation segment had new charges of $0.5 million and $1.2 million related to headcount and facilities, respectively. Corporate had a new charge of $0.3 million related to headcount. Of the $5.4 million costs incurred, $4.0 million was recorded in cost of revenues and $1.4 million was recorded in selling, general and administrative expenses.
Substantially all of the $1.9 million costs incurred in the twelve months ended December 31, 2021, related to headcount reductions and none related to facility exit and other costs. More than half of the costs were incurred in the Electrical Systems segment with the remainder split between Vehicle Solutions and Industrial Automation segments. Of the $1.9 million costs incurred, $1.2 million was recorded in cost of revenues and $0.7 million was recorded in selling, general and administrative expenses.