Restructuring

12 Months Ended

Dec. 31, 2019

Restructuring and Related Activities [Abstract]

In April 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 concluded in the fourth quarter of 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. The Company recorded expenses of $3.7 million in connection with this restructuring plan, of which approximately $3.3 million resulted in cash expenditures over the period of consolidation. The Company also incurred cash expenditures of approximately $3.8 million for capital expenditures associated with this plan.

During the year ended December 31, 2019, the Company recorded pre-tax restructuring expenses of $0.8 million as part of this restructuring plan. Restructuring expenses of $0.6 million were recorded in cost of sales and $0.2 million were recorded in selling, product development and administrative expenses. During the year ended December 31, 2018, the Company recorded pre-tax restructuring expenses of $2.3 million as part of this restructuring plan. Restructuring expenses of $1.9 million were recorded in cost of sales and $0.4 million were recorded in selling, product development and administrative expenses.

Actual pre-tax expenses incurred 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
Expenses incurred during year ended:
December 31, 2017	$	181	$	154	$	327	$	662
December 31, 2018	606		136		1,555		2,297
December 31, 2019	145		—		622		767
Total expenses	$	932	$	290	$	2,504	$	3,726

There were cash outflows of $0.8 million and $2.2 million for the restructuring program for the years ended December 31, 2019 and 2018, respectively.

Accrued restructuring costs were as follows at December 31, 2019:



In thousands	Total
December 31, 2017	$	333
Pre-tax restructuring expenses, excluding depreciation	$	2,012
Cash paid	(2,198		)
December 31, 2018	$	147
Pre-tax restructuring expenses, excluding depreciation	$	767
Cash paid	(806		)
December 31, 2019	$	108