Restructuring

Restructuring costs during the three months ended July 2, 2016 were $2.0 million, of which $1.4 million was recorded in cost of goods sold. Restructuring costs during the six months ended July 2, 2016 were $3.1 million, of which $1.4 million was recorded in cost of goods sold. These costs in both the quarter and year to date periods were primarily incurred as part of the previously announced closure of the Paris, Kentucky, hearth manufacturing facility.

During the three months and six months ended July 4, 2015, the Corporation recorded a $0.6 million reduction and $0.2 million reduction, respectively, of restructuring costs due primarily to lower than anticipated postemployment costs related to previously announced closures of the Midwest Folding Products business located in Chicago, Illinois and an office furniture manufacturing facility in Florence, Alabama.

The following is a summary of changes in restructuring accruals during the six months ended July 2, 2016.



(In thousands)	Severance			Facility Exit Costs & Other			Total
Balance as of January 2, 2016	$	206		$	15		$	221
Restructuring charges	1,196			462			1,658
Cash payments	(360		)	(464		)	(824		)
Balance as of July 2, 2016	$	1,042		$	13		$	1,055

The portion of the restructuring reserve expected to be paid in the next twelve months was $1.1 million as of July 2, 2016 and is included in "Accounts payable and accrued expenses" in the Condensed Consolidated Balance Sheets.