REORGANIZATION (Tables)

9 Months Ended

Sep. 30, 2022

Restructuring and Related Activities [Abstract]

Restructuring Costs

On August 23, 2022, we announced the temporary suspension of operations at our Rock Hill Facility, shifting related manufacturing to our Calgary manufacturing facility.

Reorganization costs incurred:

	For the Three Months Ended			For the Nine Months Ended
	September 30, 2022			September 30, 2022
Termination benefits		2,843			6,870
Insurance costs on change of control		-			3,676
Phoenix Facility closure		-			853
Rock Hill temporary suspension of operations		144			144
Other costs		439			738
Total reorganization costs		3,426			12,281
	For the Three Months Ended			For the Nine Months Ended
	September 30, 2022			September 30, 2022
Opening reorganization costs in accounts payable and accrued liabilities		1,555			-
Reorganization expense		3,426			12,281
Reorganization costs paid		(3,228	)		(10,528	)
Reorganization costs in accounts payable and accrued liabilities at September 30, 2022		1,753			1,753

Phoenix Facility Restructuring Costs

the Company accelerated the depreciation of certain items of property, plant and equipment associated with the closure of the Phoenix Facility resulting in an additional $1.1 million of depreciation and amortization incurred in the first quarter of 2022.

These costs were included in cost of sales:

	For the Three Months Ended		For the Nine Months Ended
	September 30, 2022		September 30, 2022
Accelerated depreciation and amortization associated with closure of the Phoenix Facility		-		1,054
Accelerated amortization associated with product line discontinuation		1,019		1,019
Provision for inventory of discontinued product lines		1,035		1,035
Incremental cost of sales		2,054		3,108