NOTE 15: Restructuring

On December 5, 2013, the Company announced the acceleration of its plans to consolidate certain facilities and create cost efficiencies through shared services in sales, general and administrative and support functions. These integration activities are expected to result in charges and expenses of approximately $35 million in fiscal 2014 and 2015. The costs are mainly for exit and relocation of facilities, losses on the write off of certain property, plant and equipment, and severance. In fiscal 2014, restructuring expense totaled $20.4 million, as more fully described in the following table.

In Thousands			Write Off of
	Exit &		Property,
	Relocation		Plant &
	of Facilities		Equipment		Severance		Total

Cost of sales	$	6,529	$	217	$	-	$	6,746
Restructuring charges		5,346		2,585		5,711		13,642
Total	$	11,875	$	2,802	$	5,711	$	20,388

The Company has recorded an accrued liability of $7.1 million for these activities as of the end of fiscal 2014:

In Thousands	Accrued
	Liabilities

Beginning Balance as of October 25, 2013	$	-
Amounts accrued and incurred		20,388
Amounts paid		(10,500	)
Write-off		(2,585	)
Currency translation adjustment		(200	)
Ending Balance as of October 31, 2014	$	7,103