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 and six months ended June 30, 2014 and 2013 are presented in the following tables.



	Three Months Ended June 30,
	2014						2013
Segment	Cost of sales		Selling, general and administrative		Total		Cost of sales		Selling, general and administrative		Total
Distribution	$	—	$	268	$	268	$	—	$	18	$	18
Material Handling	77		30		107		15		—		15
Total	$	77	$	298	$	375	$	15	$	18	$	33



	Six Months Ended June 30,
	2014						2013
Segment	Cost of sales		Selling, general and administrative		Total		Cost of sales		Selling, general and administrative		Total
Distribution	$	—	$	760	$	760	$	—	$	92	$	92
Material Handling	77		30		107		177		48		225
Corporate	—		—		—		—		17		17
Total	$	77	$	790	$	867	$	177	$	157	$	334

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	259			75			334
Less: Payments	(577		)	(75		)	(652		)
Balance at June 30, 2013	$	—		$	—		$	—

Balance at January 1, 2014	$	—		$	—		$	—
Provision	797			70			867
Less: Payments	(797		)	(70		)	(867		)
Balance at June 30, 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 included closure, lease cancellation and employee related costs. The aggregate restructuring charges related to this plan through June 30, 2014 were approximately $0.8 million. Restructuring actions under the plan were substantially complete at June 30, 2014.