5. Restructuring

Restructuring expenses in 2012 were principally related to a reduction in workforce in Sweden and the previously announced curtailment of manufacturing in New York and Wisconsin. Those costs were partially offset by a reduction in accruals related to the relocation of the Company's headquarters. The restructuring activities in Sweden are related to lower demand for paper machine clothing in Europe.

The following tables summarize charges reported in the Statement of Income under "Restructuring and other, net" for 2012 and 2011:

	Three months ended		Nine months ended
	September 30,		September 30,
(in thousands)	2012	2011	2012	2011
Machine Clothing	$2,739	$2,610	$6,315	$3,215
Engineered Composites	-	-	-	57
Unallocated expenses	-	81	(166)	1,184
Total	$2,739	$2,691	$6,149	$4,456

Nine months ended September 30, 2012	Total restructuring costs incurred	Termination and other costs	Impairment of plant and equipment	Benefit plan charge
(in thousands)	Total restructuring costs incurred	Termination and other costs	Impairment of plant and equipment	Benefit plan charge
Machine Clothing	$6,315	$6,315	$ -	$ -
Engineered Composites	-	-	-	-
U nallocated expenses	(166)	380	(546)	-
Total	$6,149	$6,695	($546)	$ -

Nine months ended September 30, 2011	Total restructuring costs incurred	Termination and other costs	Impairment of plant and equipment	Benefit plan charge
(in thousands)	Total restructuring costs incurred	Termination and other costs	Impairment of plant and equipment	Benefit plan charge
Machine Clothing	$3,215	$2,901	$89	$225
Engineered Composites	57	57	-	-
U nallocated expenses	1,184	1,184	-	-
Total	$4,456	$4,142	$89	$225

The tables below present year-to-date summaries of changes in restructuring liabilities for 2012 and 2011:

(in thousands)	Restructuring charges accrued December 31, 2011	New accruals	Payments	Currency translation/ other	Restructuring charges accrued September 30, 2012

Termination costs	$6,979	$6,579	($6,395)	$6	$7,169

(in thousands)	Restructuring charges accrued December 31, 2010	New accruals	Payments	Currency translation/ other	Restructuring charges accrued September 30, 2011

Termination costs	$2,809	3,962	($2,206)	$46	$4,611

We expect that substantially all accruals for restructuring liabilities as of September 30, 2012 will be paid within one year.