Restructuring

During 2014, 2013 and 2012 we incurred the following restructuring costs:



	2014		2013		2012
Facility consolidation costs	$	5,612	$	6,489	$	7,052
Termination of a product offering	—		2,137		—
Restructuring costs included in cost of sales	$	5,612	$	8,626	$	7,052

Administrative consolidation changes	$	3,354	$	8,750	$	6,497
Costs associated with management restructuring	12,546		—		—
Restructuring costs included in other expense	$	15,900	$	8,750	$	6,497

During 2014, 2013 and 2012, we continued our operational restructuring plan which includes the consolidation of our Finland operations into our Largo, Florida and Utica, New York manufacturing facilities; the consolidation of our Westborough, Massachusetts operations into our Largo, Florida and Chihuahua, Mexico facilities; and the consolidation of our Centennial, Colorado manufacturing operations into other existing CONMED manufacturing facilities. We believe the consolidation of our Finland and Westborough, Massachusetts operations are substantially complete and our Centennial, Colorado consolidation is to be completed over the next 12 months. We incurred $5.6 million, $6.5 million, and $7.1 million in costs associated with the operational restructuring during the years ending December 31, 2014, 2013 and 2012, respectively. These costs were charged to cost of sales and include severance and other charges associated with the consolidation of our Finland, Westborough, Massachusetts and Centennial, Colorado operations.

As part of our ongoing restructuring, the Company discontinued a patient monitoring product offering and incurred $2.1 million in costs which were charged to cost of sales during 2013.

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

We have recorded an accrual in current and other long term liabilities of $8.3 million at December 31, 2014 mainly related to severance and lease impairment costs associated with the restructuring. Below is a rollforward of the accrual:




Balance as of January 1, 2014	$	3,128

Expenses incurred	7,434

Payments made	(2,308		)

Balance, December 31, 2014	$	8,254

A significant portion of this accrual will be paid out in 2015 and 2016.