Restructuring

12 Months Ended

Dec. 31, 2021

Restructuring and Related Activities [Abstract]

The Company's restructuring activities are undertaken as necessary to implement management's strategy and improve operating results. The restructuring activities generally relate to realignment of existing manufacturing capacity and closure of facilities and other exit or disposal activities, either in the normal course of business or pursuant to specific restructuring programs.

The table below summarizes the activity in the restructuring liability for the twelve months ended December 31, 2020:


	Employee Termination Benefits Liability		Other Exit Costs Liability		Total
	(dollars in thousands)
Accrual balance at December 29, 2019	$	438	$	116	$	554
Provision for estimated expenses incurred during the year	—		1,230		1,230
Payments made during the year	438		671		1,109
Asset impairments and other	—		675		675
Accrual balance at December 31, 2020	$	—	$	—	$	—

Evansville Restructuring

On July 16, 2019, the Company made the decision to close its manufacturing facility in Evansville, Indiana. The Company ceased operations at the Evansville facility during the fourth quarter of 2019, an approximately 47 positions were eliminated as a result of the closure. The Company's decision resulted from its desire to streamline operations and to utilize some of the available excess capacity in our other facilities.

The Company moved the Evansville production to its existing manufacturing facilities in LaFayette, Georgia, Auburn Hills, Michigan, and Louisville, Kentucky. The Company provided the affected employees severance pay, health benefits continuation, and job search assistance. The Company evaluated whether or not this closing met the criteria for discontinued operations and concluded that the closing did not meet the definition as it did not represent a strategic shift in the Company's operations and the Company has continuing cash flows from the production being moved to other facilities within the Company.

The Company incurred costs of $0.6 million during the twelve months ended December 31, 2020, which consisted primarily of the relocation of equipment, the disposal of equipment and inventory, and the impairment of the ROU asset for the leased warehouse. Also included in this amount is a non-cash loss related to the loss on the sale of the Evansville building. All of these costs were recorded to the restructuring expense line in continuing operations in the Company’s consolidated statements of operations.

The Company had $0.3 million and $0.7 million of remaining lease payments for a warehouse near the Evansville, Indiana facility as of December 31, 2021 and December 31, 2020, respectively. The Company has secured subleases of roughly 78% of the facility.