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 are presented in the following table.



	2014						2013						2012
Segment	Cost of sales		Selling, general and administrative		Total		Cost of sales		Selling, general and administrative		Total		Cost of sales		Selling, general and administrative		Total
Distribution	$	—	$	764	$	764	$	—	$	194	$	194	$	—	$	727	$	727
Material Handling	189		260		449		178		47		225		—		—		—
Corporate	—		—		—		—		17		17		—		318		318
Total	$	189	$	1,024	$	1,213	$	178	$	258	$	436	$	—	$	1,045	$	1,045

During 2014, the Distribution Segment closed its Canadian branches operating under the name Myers Tire Supply International. The restructuring actions included closure, lease cancellation and employee related costs, which amounted to approximately $0.8 million. Restructuring actions under the plan have been completed.

Also during 2014, the Material Handling Segment restructured its sales and finance organization within several of its businesses. Restructuring costs of $0.4 million were incurred related to these actions.

During 2013, the Distribution Segment recorded restructuring costs of $0.2 million related to branch closure and severance costs. The Material Handling Segment incurred costs of $0.2 million related to severance.

In 2012, restructuring costs of $0.7 million for severance and non-cancelable lease costs were offset by a gain of $0.8 million on the sale of four facilities in the Distribution Segment. In addition, the Corporate costs included $0.3 million of restructuring charges related to severance costs.

No accruals remain related to restructuring programs as of December 31, 2014 and 2013. The accrued liability balance for severance costs was $0.3 million as of December 31, 2012.