Restructuring

Restructuring costs during the three months ended April 1, 2017 were $6.3 million, of which $4.2 million was accelerated depreciation recorded in "Cost of goods sold" in the Condensed Consolidated Statements of Comprehensive Income. These costs were primarily incurred as part of the previously announced closures of the hearth manufacturing facilities in Paris, Kentucky and Colville, Washington and the office furniture manufacturing facility in Orleans, Indiana.

During the three months ended April 2, 2016, the Corporation recorded $1.1 million of restructuring costs, primarily in connection with the previously announced closure of the Paris, Kentucky manufacturing facility and acquisition integration relating to our hearth product segment.

The following is a summary of changes in restructuring accruals during the three months ended April 1, 2017:



(In thousands)	Severance			Facility Exit Costs & Other			Total
Balance as of December 31, 2016	$	2,704		$	—		$	2,704
Restructuring charges, excluding amounts in cost of goods sold	986			1,137			2,123
Cash payments	(701		)	(492		)	(1,193		)
Balance as of April 1, 2017	$	2,989		$	645		$	3,634

The restructuring reserve is expected to be paid in the next twelve months and is included in "Accounts payable and accrued expenses" in the Condensed Consolidated Balance Sheets.