	(a)		(b)		(c)
			Employee
	Asset		recruitment,		Consulting
	impairments		retention and		fees and
	and facility		termination		temporary
	closure costs		costs		labor costs		Total
	$		$		$		$
2019
Balance payable, beginning of year	477		436		—		913
Costs incurred and charged to expense	308		7,988		1,353		9,649
Cash payments, net	(584	)	(8,529	)	(1,353	)	(10,466	)
Non-cash adjustments	—		4,131		—		4,131
Balance payable, end of year⁽¹⁾	201		4,026		—		4,227

2018
Balance payable (receivable), beginning of year	(700	)	4,427		—		3,727
Costs incurred and charged to expense	1,364		600		410		2,374
Cash receipts (payments), net	1,068		(4,591	)	(410	)	(3,933	)
Non-cash adjustments	(1,255	)	—		—		(1,255	)
Balance payable, end of year⁽¹⁾	477		436		—		913

2017
Balance payable, beginning of year	—		1,803		1,657		3,460
Costs incurred and charged to expense	21,766		11,618		16,528		49,912
Cash payments, net	(10,746	)	(9,683	)	(18,185	)	(38,614	)
Non-cash adjustments	(11,720	)	689		—		(11,031	)
Balance payable (receivable), end of year	(700	)	4,427		—		3,727

(1) Balance payable was included in accounts payable and accrued liabilities on the consolidated balance sheets.

(a) Asset impairments and facility closure costs

For the year ended December 28, 2019, costs incurred included costs to dismantle and move equipment from the Company's former soy extraction facility in Heuvelton, New York, which was closed in December 2016. As at December 28, 2019, the balance payable represented the remaining lease obligation related to the Company's former nutrition bar facility, which extends until December 2020.

For the year ended December 29, 2018, costs incurred included an accrual for the remaining lease payments (net of sublease rentals) related to the vacated nutrition bar facility, and a loss on the disposal of the Company's Wahpeton, North Dakota, roasting facility. Net cash receipts included net proceeds on the sale of the roasting facility of $0.7 million and proceeds on the sale of nutrition bar equipment of $0.7 million.

For the year ended December 30, 2017, costs incurred included an asset impairment loss of $3.7 million related to the closure of the Company's juice processing facility, and closure costs of $0.6 million incurred by the Company for rent and maintenance of the facility prior to its disposal. In addition, costs incurred included asset impairment losses related to the exits from flexible resealable pouch and nutrition bar operations of $16.1 million, and consolidation of the Company’s roasted snack operations of $1.3 million. Cash payments in 2017 related to the early buy-out of equipment leases related to exited operations, net of proceeds on the disposal of those assets.

For the year ended December 28, 2019, costs incurred included severance benefits related to employee terminations in connection with the workforce reduction program, and cost rationalizations associated with the sale of the soy and corn business, as well as accrued severance benefits for employees affected by the corporate office consolidation. In addition, recruitment, relocation and termination costs were incurred in connection with CEO transition in February 2019 and CFO transition in September 2019. Employee termination costs were recognized net of the reversal of $4.1 million of previously recognized stock-based compensation related to forfeited awards of terminated employees. As at December 28, 2019, the balance payable included accrued severance benefits payable to the Company's former CFO and other corporate office employees in 2020, and payable to certain other former employees through salary continuance extending up to 24 months, as well as accrued retention bonuses for certain employees who remain employed by the Company through specified dates in 2020.

For the years ended December 29, 2018 and December 30, 2017, cost incurred included third-party recruiting fees incurred to identify and retain new employees; reimbursement of relocation costs for new employees; retention and signing bonuses accrued for certain existing and new employees; and severance benefits, net of forfeitures of stock-based awards, and legal costs related to employee terminations.

Represents the cost for third-party consultants and temporary labor engaged to support the initial design and implementation of the Value Creation Plan, which efforts were substantially completed during 2017, as well as other professional fees incurred in support of other measures subsequently taken under the plan.

The following table summarizes costs incurred since the inception of the Value Creation Plan in 2016 to December 28, 2019:

(1) Inventory write-downs and facility closure costs recorded in cost of goods sold were allocated to Plant-Based Foods and Beverages.

(2) Consulting/professional fees and temporary labor costs, and employee recruitment, relocation and retention costs recorded in selling, general and administrative expenses were allocated to Corporate Services.

(3) For the year ended December 28, 2019, costs recorded in other expense were allocated as follows: Global Ingredients - $0.2 million (December 29, 2018 - $nil; December 30, 2017 - $3.9 million); Plant-Based Foods and Beverages - $0.5 million (December 29, 2018 - $1.4 million; December 30, 2017 - $16.8 million); Fruit-Based Foods and Beverages - $1.0 million (December 29, 2018 - $0.1 million; December 30, 2017 - $1.3 million); and Corporate Services - $4.3 million (December 29, 2018 - $0.2 million; December 30, 2017 - $1.8 million).