The charges related to various restructuring programs implemented by the Company are included in cost of sales and selling, general and administrative (“SG&A”) expenses depending on the type of cost incurred. The restructuring charges recognized in the years ended 2018, 2017 and 2016 are presented in the following table.

	2018						2017						2016
Segment	Cost of sales		SG&A		Total		Cost of sales		SG&A		Total		Cost of sales		SG&A		Total
Distribution	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—
Material Handling		119		—		119		7,389		164		7,553		—		—		—
Corporate		—		—		—		—		—		—		—		—		—
Total	$	119	$	—	$	119	$	7,389	$	164	$	7,553	$	—	$	—	$	—

On March 9, 2017, the Company announced a restructuring plan (the “Plan”) to improve the Company’s organizational structure and operational efficiency within the Material Handling Segment, which related primarily to anticipated facility shutdowns and associated activities. Total restructuring costs incurred related to the Plan were approximately $7.7 million, which includes employee severance and other employee-related costs of approximately $3.1 million, $2.6 million related to equipment relocation and facility shut down costs and non-cash charges, primarily accelerated depreciation charges on property, plant and equipment, of approximately $2.0 million.

All actions under the Plan are completed. The Company incurred $0.1 million and $7.6 million of restructuring charges associated with the activities under the Plan during the years ended December 31, 2018 and 2017, respectively.

The table below summarizes restructuring activity for the years ended December 31, 2018 and 2017:

	Employee Reduction			Accelerated Depreciation			Other Exit Costs			Total
Balance at January 1, 2017	$	—		$	—		$	—		$	—
Charges to expense		3,022			1,993			2,538			7,553
Cash payments		(1,924	)		—			(2,448	)		(4,372	)
Non-cash utilization		—			(1,993	)		—			(1,993	)
Balance at December 31, 2017	$	1,098		$	—		$	90		$	1,188
Charges to expense		31			16			72			119
Cash payments		(1,099	)		—			(162	)		(1,261	)
Non-cash utilization		—			(16	)		—			(16	)
Balance at December 31, 2018	$	30		$	—		$	—		$	30

In addition to the restructuring costs noted above, the Company also incurred other associated costs of the Plan of $1.1 million for the year ended December 31, 2017, of which $0.1 million is included in cost of sales and $1.0 is included in general and administrative expenses in the accompanying Consolidated Statements of Operations, and are primarily related to third party consulting costs. No such costs were incurred for the year ended December 31, 2018.

For the years ended December 31, 2018 and 2017, the Company recognized gains of $0.2 million and $3.9 million, respectively, on asset dispositions in connection with the planned facility closures under the Plan.