Restructuring

The charges related to various restructuring programs implemented by the Company are included in selling, general and administrative ("SG&A") expenses and cost of sales depending on the type of cost incurred. The restructuring charges for the three months ended March 31, 2014 and 2013 are presented in the following table.



	Three Months Ended March 31,
	2014						2013
Segment	Cost of sales		Selling, general and administrative		Total		Cost of sales		Selling, general and administrative		Total
Distribution	$	—	$	492	$	492	$	—	$	74	$	74
Lawn and Garden	2,799		829		3,628		—		403		403
Engineered Products	—		—		—		3		—		3
Material Handling	—		—		—		162		48		210
Corporate	—		—		—		—		17		17
Total	$	2,799	$	1,321	$	4,120	$	165	$	542	$	707

The accrued liability balance for severance and other exit costs associated with restructuring are presented in the following table.



	Severance and Personnel			Other Exit Costs			Total
Balance at January 1, 2013	$	318		$	—		$	318
Provision	231			476			707
Less: Payments	(549		)	(476		)	(1,025		)
Balance at March 31, 2013	$	—		$	—		$	—

Balance at January 1, 2014	$	1,943		$	1,571		$	3,514
Provision	1,442			2,678			4,120
Less: Payments	(2,989		)	(3,784		)	(6,773		)
Balance at March 31, 2014	$	396		$	465		$	861

In July 2013, the Lawn and Garden Segment announced a restructuring plan that details the closure of two manufacturing plants: one in Brantford, Ontario and the second in Waco, Texas. The restructuring actions include closure, relocation and employee related costs. The aggregate restructuring charges are expected to approximate $15.0 million, of which $3.0 million is expected to be noncash costs. Through March 31, 2014, the Lawn and Garden Segment has incurred $12.2 million of charges under its restructuring plan. Restructuring actions are expected to continue through the second quarter of 2014.

In January 2014, the Distribution Segment announced the closing of its Canadian branches which operated under the name Myers Tire Supply International. The restructuring actions include closure, relocation and employee related costs. The aggregate restructuring charges are expected to approximate $1.0 million. Restructuring actions are expected to continue through the second quarter of 2014.

Accrued severance and personnel costs associated with restructuring are included in accrued expenses on the accompanying Condensed Consolidated Statements of Financial Position at March 31, 2014 and December 31, 2013. Other exit costs associated with restructuring are included in accounts payable on the accompanying Condensed Consolidated Statements of Financial Position at March 31, 2014 and December 31, 2013.