Restructuring

During 2009, 2010, and 2011 we incurred the following restructuring costs:



	2009		2010		2011

New plant/facility consolidation costs	$	11,859	$	2,397	$	3,467
CONMED Endoscopic Technologies division consolidation	845		—		—
Termination of a product offering	—		2,489		—

Restructuring costs included in cost of sales	$	12,704	$	4,886	$	3,467

New plant/facility consolidation costs	$	2,726	$	—	$	—
Administrative consolidation costs	$	4,080	$	2,176	$	792

Restructuring costs included in other expense	$	6,806	$	2,176	$	792

During 2008, we announced a plan to restructure certain of our operations. For the years ending December 31, 2009, 2010 and 2011, we charged $11.9 million , $2.4 million, and $3.5 million, respectively in restructuring related expense to cost of goods sold. In 2009, these charges represent startup activities associated with a new manufacturing facility in Chihuahua, Mexico and the closure of two Utica, New York area manufacturing facilities. These costs include under-utilization of production facilities, accelerated depreciation, severance and other charges. During 2010 and 2011, we continued our operational restructuring plan which includes the transfer of additional production lines from Utica, New York, Largo, Florida and Goleta, California to our manufacturing facility in Chihuahua, Mexico. These costs include severance and other charges associated with the transfer of production lines.

During 2009, the Company elected to consolidate the administrative offices and operations of the CONMED Endoscopic Technologies division from its offices in Chelmsford, Massachusetts to our Corporate headquarters in Utica, New York. As part of this consolidation, we incurred $0.8 million in costs related to the write-down of inventory and included such charges in cost of goods sold (see Note 11).

As part of our ongoing restructuring, the Company discontinued certain product offerings within our CONMED Linvatec portfolio. These product offerings include the service arms and service managers associated with our integrated operating room systems and equipment line. During 2010, we incurred $2.5 million in costs associated with this termination of a product offering which were charged to cost of goods sold.

Restructuring costs included in other expense are described more fully in Note 11.