BUSINESS REALIGNMENT ACTIVITIES (Tables)

12 Months Ended

Dec. 31, 2019

Restructuring and Related Activities [Abstract]

Schedule of Business Realignment Activity

Costs recorded by program in 2019, 2018 and 2017 related to these activities were as follows:

For the years ended December 31,	2019		2018			2017
Margin for Growth Program:
Severance	$	5,178	$	15,378		$	32,554
Accelerated depreciation	—		9,131			6,873
Other program costs	4,060		30,940			16,407
Operational Optimization Program:
Severance	—		—			13,828
Gain on sale of facilities	—		(6,562		)	—
Other program costs	—		2,940			(303		)
Total	$	9,238	$	51,827		$	69,359

Costs associated with business realignment activities are classified in our Consolidated Statements of Income as follows:

For the years ended December 31,	2019		2018		2017
Cost of sales	$	—	$	11,323	$	5,147
Selling, marketing and administrative expense	1,126		21,401		16,449
Business realignment costs	8,112		19,103		47,763
Costs associated with business realignment activities	$	9,238	$	51,827	$	69,359

Schedule of Liability Activity for Costs Qualifying as Exit and Disposal Costs

The following table presents the liability activity for costs qualifying as exit and disposal costs for the year ended December 31, 2019:

	Total
Liability balance at December 31, 2018	$	14,605
2019 business realignment charges (1)	9,239
Cash payments	(14,726		)
Liability balance at December 31, 2019 (reported within accrued liabilities)	$	9,118

(1)

The costs reflected in the liability roll-forward represent employee-related and certain third-party service provider charges.