NOTE 16: 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 mainly for exit and relocation of facilities, losses on the write off of certain property, plant and equipment, and severance.

In fiscal 2016, restructuring expense totaled $8.7 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	$	3,364	$	336	$	150	$	3,850
Restructuring charges		4,369		-		504		4,873
Total	$	7,733	$	336	$	654	$	8,723

In 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	$	4,274	$	115	$	694	$	5,083
Restructuring charges		4,524		542		1,573		6,639
Total	$	8,798	$	657	$	2,267	$	11,722

For fiscal 2015, unaudited and recast restructuring expense totaled $14.6 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	$	5,486	$	265	$	687	$	6,438
Restructuring charges		5,496		595		2,052		8,143
Total	$	10,982	$	860	$	2,739	$	14,581

The Company has recorded an accrued liability of $1.9 million and $2.8 million for these activities as of September 30, 2016, and October 2, 2015, respectively.