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 nine months ended September 30, 2014 and 2013 are presented in the following tables.



	Three Months Ended September 30,
	2014						2013
Segment	Cost of sales		Selling, general and administrative		Total		Cost of sales		Selling, general and administrative		Total
Distribution	$	—	$	4	$	4	$	—	$	25	$	25
Material Handling	112		230		342		—		—		—
Total	$	112	$	234	$	346	$	—	$	25	$	25



	Nine Months Ended September 30,
	2014						2013
Segment	Cost of sales		Selling, general and administrative		Total		Cost of sales		Selling, general and administrative		Total
Distribution	$	—	$	764	$	764	$	—	$	117	$	117
Material Handling	189		260		449		177		48		225
Corporate	—		—		—		—		17		17
Total	$	189	$	1,024	$	1,213	$	177	$	182	$	359

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	284			75			359
Less: Payments	(602		)	(75		)	(677		)
Balance at September 30, 2013	$	—		$	—		$	—

Balance at January 1, 2014	$	—		$	—		$	—
Provision	1,139			74			1,213
Less: Payments	(1,139		)	(74		)	(1,213		)
Balance at September 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 September 30, 2014 were approximately $0.8 million. Restructuring actions under the plan have been completed.