Restructuring gain and expenses for the three and six months ended March 31, 2019 and 2018, are as follows (in thousands):

	Three Months Ended					Six Months Ended
	March 31,					March 31,
	2019			2018		2019			2018
Supply Chain Modernization	$	(5,814	)	$	—	$	(5,814	)	$	—
2018 Restructuring Plan		—			6,759		3,980			11,969
Total expenses (gain)	$	(5,814	)	$	6,759	$	(1,834	)	$	11,969

In February 2019, we announced that we were assessing our supply chain in an effort to minimize out-of-stocks, optimize inventory levels, reduce cost and explore new replenishment and fulfillment options. As part of our supply chain modernization plans, we sold our secondary headquarters and fulfillment center in Denton, Texas, and anticipate closing select distribution centers and upgrading our e-commerce capabilities. Additionally, we will be opening up a new automated and concentrated distribution center which will service Sally Beauty Supply stores and e-commerce sales as well as Beauty Systems Group stores, full service sales and e-commerce sales.

The liability related to the Supply Chain Modernization, which is included in accrued liabilities in our condensed consolidated balance sheets, is as follows (in thousands):

Supply Chain Modernization	Liability at September 30, 2018		Expenses		Cash Payments		Adjustments		Liability at March 31, 2019
Workforce reductions	$	—	$	236	$	83	$	—	$	153
Facility closures		—		502		502		—		—
Other		—		95		95		—		—
Total	$	—	$	833	$	680	$	—	$	153

Expenses incurred in the six months ended March 31, 2019, primarily represent costs incurred by SBS of $0.6 million.

The above table does not include a gain from selling our secondary headquarters and fulfillment center in Denton, TX of $6.6 million. In connection with the sale, we leased back the facility at current market rates for an insignificant time while we moved personnel to our primary headquarters.

In November 2017, our Board of Directors approved a restructuring plan (the “2018 Restructuring Plan”) focused primarily on significantly improving the profitability of our international businesses, with particular focus on our European operations.

In April 2018, we announced an expansion of the 2018 Restructuring Plan that contained cost reduction initiatives designed to help fund important long-term growth initiatives. The expansion to the 2018 Restructuring Plan included headcount reductions primarily at our corporate headquarters in Denton, Texas. As of December 31, 2018, the 2018 Restructuring Plan was substantially complete and we do not anticipate any additional material costs for the 2018 Restructuring Plan.

The liability related to the 2018 Restructuring Plan, which is included in accrued liabilities in our condensed consolidated balance sheets, is as follows (in thousands):

2018 Restructuring Plan	Liability at September 30, 2018		Expenses		Cash Payments		Adjustments		Liability at March 31, 2019
Workforce reductions	$	3,444	$	643	$	4,087	$	—	$	—
Consulting		3,087		2,502		5,589		—		—
Other		2,266		835		2,943		—		158
Total	$	8,797	$	3,980	$	12,619	$	—	$	158

Expenses incurred in the six months ended March 31, 2019 represent costs incurred by SBS of $1.1 million and corporate of $2.8 million.