Acquisition, Restructuring and Other Expense

6 Months Ended

Jun. 30, 2019

Acquisition, Restructuring and Other Expense [Abstract]

Acquisition, Restructuring and Other Expense

Acquisition, Restructuring and Other Expense

Acquisition, restructuring and other expense consists of the following:

	Three Months Ended June 30,				Six Months Ended June 30,
	2019		2018		2019		2018
Business acquisition costs included in cost of sales	$	503	$	—	$	1,163	$	—
Business acquisition costs included in selling and administrative expense	$	2,461	$	—	$	9,706	$	—
Debt refinancing costs included in other expense	$	—	$	—	$	3,904	$	—

During the three and six months ended June 30, 2019, we incurred $0.5 million and $1.2 million, respectively, in costs for inventory adjustments associated with the acquisition of Buffalo Filter as further described in Note 3. These costs were charged to cost of sales.

During the three and six months ended June 30, 2019, we incurred $2.5 million and $9.7 million in costs associated with the February 11, 2019 acquisition of Buffalo Filter as further described in Note 3 that were included in selling and administrative expense. These costs include investment banking fees in the first quarter of 2019, and, consulting fees, legal fees, severance and integration related costs in the three and six months ended June 30, 2019.

During the six months ended June 30, 2019, we incurred a $3.6 million charge related to commitment fees paid to certain of our lenders, which provided a financing commitment for the Buffalo Filter acquisition and recorded a loss on the early extinguishment of debt of $0.3 million in conjunction with the sixth amended and restated senior credit agreement as further described in Note 17.