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Cost Reduction and Manufacturing Capacity Rationalization
 9 Months Ended
Sep. 30, 2024
Restructuring and Related Activities [Abstract]  
Cost Reduction and Manufacturing Capacity Rationalization Cost Reduction and Manufacturing Capacity Rationalization
The Company's restructuring program includes aligning 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 & AccessoriesCorporate/OtherTotal
December 31, 2023$128 $— $— $983 $1,111 
New charges489 1,090 34 164 1,777 
Payments and other adjustments(489)(1,090)(34)(540)(2,153)
March 31, 2024$128 $— $— $607 $735 
New charges2,199 1,379 197 — 3,775 
Payments and other adjustments(2,203)(1,379)(197)(97)(3,876)
June 30, 2024$124 $— $— $510 $634 
New charges2,188 1,276 753 — 4,217 
Payments and other adjustments(2,312)(1,276)(753)(81)(4,422)
September 30, 2024$— $— $— $429 $429 
Of the $4.2 million costs incurred in the three months ended September 30, 2024 for restructuring, $2.8 million related to headcount reductions and $1.4 million related to facility exit and other; $3.5 million were recorded in cost of revenue and $0.7 million were recorded in selling, general and administrative expenses.
Of the $9.8 million costs incurred in the nine months ended September 30, 2024 for restructuring, $7.7 million related to headcount reductions and $2.1 million related to facility exit and other; $8.6 million were recorded in cost of revenues and $1.2 million were recorded in selling, general and administrative expenses.
All of the $0.4 million costs incurred in the nine months ended September 30, 2023 for restructuring related to headcount reductions and primarily were recorded in cost of revenues within the Vehicle Solution segment.
There were no costs incurred in the three months ended September 30, 2023.