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SEVERANCE, RESTRUCTURING AND RELATED CHARGES
 9 Months Ended
Sep. 25, 2015
SEVERANCE, RESTRUCTURING AND RELATED CHARGES [Abstract]  
SEVERANCE, RESTRUCTURING AND RELATED CHARGES
Note 11.SEVERANCE, RESTRUCTURING AND RELATED CHARGES

In the first quarter of 2015, the Company committed to a plan to move its manufacturing facility from Bridgeton, Missouri to Jefferson City, Missouri.  Management estimates the resulting severance, restructuring and related charges will be approximately $5.8 million, of which $1.6 million will be for contract termination costs, $0.6 million will be for severance costs and $3.6 million will be for other relocation associated costs. The relocation is expected to be completed by the end of 2015. These costs are outlined in the below tables:
 
  
Three Months Ended
September 25,
2015
  
Nine Months Ended
September 25,
2015
 
     
Contract termination costs
 
$
-
  
$
1,600
 
Severance costs
  
551
   
651
 
Other associated costs
  
1,226
   
1,663
 
Total restructuring costs
 
$
1,777
  
$
3,914
 

  
Contract
Termination
Costs
  
Severance
Costs
  
Other
Associated
Costs
  
Total
 
Restructuring liabilities at December 31, 2014
 
$
-
  
$
-
  
$
-
  
$
-
 
Additions
  
1,600
   
651
   
1,663
   
3,914
 
Payments
  
(1,600
)
  
(31
)
  
(1,429
)
  
(3,060
)
Other
  
-
   
-
   
-
   
-
 
Restructuring liabilities at September 25, 2015
 
$
-
  
$
620
  
$
234
  
$
854
 

In February 2015, the Company paid a $1.6 million early termination fee to exit the lease of its Bridgeton, Missouri facility. The early termination fee is included within severance, restructuring and related charges.

We recognized a gain of $0.7 million related to liabilities from the acceleration of the lease term, which is recorded in general and administrative expenses.

In addition, the Company entered into a new lease for its manufacturing operations in Jefferson City, Missouri in March 2015. The Company received a $1.7 million incentive payment upon signing of the lease and has since received additional incentive payments of $0.5 million since as well as $0.1 million from the county and $0.4 from the city, which are included in other liabilities. The incentive payments will be recognized straight-line over the term of the lease in cost of goods sold.