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. The costs are for exit and relocation of facilities, losses on the write off of certain property, plant and equipment, and severance.

In the third fiscal quarter of 2016, restructuring expense totaled $1.5 million. In the first nine months of fiscal 2016, restructuring expense totaled $4.9 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	$	2,258	$	27	$	150	$	2,435
Restructuring charges		2,011		-		419		2,430
Total	$	4,269	$	27	$	569	$	4,865

In the recast third fiscal quarter of 2015, restructuring expense totaled $2.5 million. In the recast first nine months of fiscal 2015, restructuring expense totaled $11.7 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	$	4,359	$	791	$	529	$	5,679
Restructuring charges		4,255		43		1,764		6,062
Total	$	8,614	$	834	$	2,293	$	11,741

The Company has recorded an accrued liability of $5.8 million and $5.2 million for these activities as of July 1, 2016, and October 2, 2015, respectively.