Restructuring

9 Months Ended

Sep. 30, 2019

Restructuring and Related Activities [Abstract]

In 2017, the Company commenced a restructuring plan in the Technical Nonwovens segment which includes plant consolidations and transfer of equipment to other facilities within the segment's Europe and China operations. The consolidation of certain plants, which will conclude in 2019, is expected to reduce operating costs, increase efficiency and enhance the Company’s flexibility by better aligning its manufacturing footprint with the segment's customer base. Accordingly, the Company expects to record pre-tax expenses of approximately $3.7 million, in connection with this restructuring plan, of which approximately $3.3 million is expected to result in cash expenditures over the period of consolidation. The Company also expects to incur cash expenditures of approximately $4.2 million for capital expenditures associated with this plan.

During the quarter and nine months ended September 30, 2019, the Company recorded pre-tax restructuring expenses of $0.1 million and $0.6 million, respectively, primarily related to equipment move costs in cost of sales. The Company expects to record approximately $0.2 million of restructuring expenses for the remainder of 2019.

Actual pre-tax expenses incurred and total estimated pre-tax expenses for the restructuring program by type are as follows:



In thousands	Severance and Related Expenses	Contract Termination Expenses	Facility Exit, Move and Set-up Expenses	Total
Total estimated expenses	1,000	290	2,450	3,740
Expenses incurred through December 31, 2018	787	290	1,882	2,959
Estimated remaining expense at December 31, 2018	213	—	568	781
Expense incurred during quarter ended:
March 31, 2019	16	—	360	376
June 30, 2019	53	—	44	97
September 30, 2019	50	—	67	117
Total pre-tax expense incurred	906	290	2,353	3,549
Estimated remaining expense at September 30, 2019	94	—	97	191

There were cash outflows of $0.1 million and $0.7 million for the restructuring program for the quarter and nine months ended September 30, 2019, respectively.

Accrued restructuring costs were as follows at September 30, 2019:



In thousands	Total
Balance as of December 31, 2018	$	147
Pre-tax restructuring expenses, excluding depreciation	591
Cash paid	(661		)
Balance as of September 30, 2019	$	77