5. Restructuring

Restructuring expenses in 2013 were principally related to a strategic realignment within Engineered Composites operations. The 2012 restructuring expense was principally due to curtailment of manufacturing in New York and Wisconsin which was related to the lower demand for paper machine clothing. Those costs were partially offset by a reduction in accruals related to the Company's headquarters.

The following table summarizes charges reported in the Statements of Income under "Restructuring and other":

	Three months ended March 31,
(in thousands)	2013	2012
Machine Clothing	$193	$673
Engineered Composites	443	-
Unallocated expenses	-	(415	)
Total	$636	$258

Three months ended March 31, 2013
(in thousands)	Total restructuring costs incurred	Termination and other costs	Impairment of plant and equipment
Machine Clothing	$193	$193	$ -
Engineered Composites	443	353	90
Unallocated expenses	-	-	-
Total	$636	$546	$90

Three months ended March 31, 2012
(in thousands)	Total restructuring costs incurred		Termination and other costs	Impairment of plant and equipment
Machine Clothing	$673		$673	$ -
Engineered Composites	-		-	-
Unallocated expenses	(415	)	131	(546	)
Total	$258		$804	($546	)

We expect that substantially all accruals for restructuring liabilities will be paid within one year. The table below presents year-to-date changes in restructuring liabilities for 2013 and 2012:

	December 31,	Restructuring			Currency	March 31,
(in thousands)	2012	charges accrued	Payments		translation/other	2013

Termination costs	$4,947	$636	($1,716	)	$71	$3,938

Total	$4,947	$636	($1,716	)	$71	$3,938

	December 31,	Restructuring			Currency	March 31,
(in thousands)	2011	charges accrued	Payments		translation/other	2012

Termination costs	$6,979	$803	($1,536	)	$59	$6,305

Total	$6,979	$803	($1,536	)	$59	$6,305