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


	Three Months Ended
		March 29, 2026		March 30, 2025

Selling, marketing and administrative expense		7,360		9,480
Business realignment costs		5,998		16,374
Costs associated with business realignment activities		$	13,358	$	25,854

Costs recorded by program during the three months ended March 29, 2026 and March 30, 2025 related to these activities were as follows:


	Three Months Ended
		March 29, 2026		March 30, 2025
Advancing Agility & Automation Initiative:
Severance and employee benefit costs		$	5,998	$	16,374
Other program costs		7,360		9,480
Total		$	13,358	$	25,854

The following table presents the liability activity for costs qualifying as exit and disposal costs for the three months ended March 29, 2026:


	Total
Liability balance at December 31, 2025 (1)	$	8,590
2026 business realignment charges (2)	5,998
Cash payments	(1,894)
Liability balance at March 29, 2026 (1)	$	12,694

(1)The liability balances reflected above are reported within accrued liabilities and other long-term liabilities.

(2)The costs reflected in the liability roll-forward represent employee-related charges.