Note 13 – 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 for a total of $35 million in fiscal 2014 and fiscal 2015. Total restructuring expenses were $20.4 million in fiscal 2014. The costs are for exit and relocation of facilities, losses on the write off of certain property, plant and equipment, and severance. In the first three months of fiscal 2015, restructuring expense totaled $5.0 million.

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

Cost of sales	$	1,930	$	9	$	-	$	1,939
Restructuring charges		1,756		542		752		3,050
Total	$	3,686	$	551	$	752	$	4,989

The Company has recorded an accrued liability for $4.6 million and $7.1 million for these activities as of January 30, 2015, and October 31, 2014, respectively.

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	)
Balance as of October 31, 2014	$	7,103

Amounts accrued and incurred		4,989
Amounts paid		(7,203	)
Write-off		-
Currency translation adjustment		(323	)
Balance as of January 30, 2015	$	4,566