Note 4—Restructuring and Asset Impairments

We implement restructuring programs from time to time that are designed to improve operating effectiveness and lower costs. When we implement these programs, we incur various charges, including severance, asset impairments, and other employment related costs. We had no restructuring activities during the six months ended July 4, 2015. During the first quarter of 2014, we implemented one such program, which involved the closure of two of our smaller plants, one located in North America and another one located in the United Kingdom (the “2014 Restructuring Plan”). For the three and six months ended June 28, 2014, in connection with the 2014 Restructuring Plan, we incurred charges of approximately $0.1 million and $2.3 million related primarily to headcount reductions and $0.3 million and $1.9 million related to asset impairments, respectively.

The following table summarizes restructuring charges for the three and six months ended June 28, 2014:


(in millions of U.S. dollars)	For the Three Months Ended June 28, 2014		For the Six Months Ended June 28, 2014
North America	$	0.1	$	2.2
U.K.		—		0.1

Total	$	0.1	$	2.3

The following table summarizes asset impairment charges for the three and six months ended June 28, 2014:


(in millions of U.S. dollars)	For the Three Months Ended June 28, 2014		For the Six Months Ended June 28, 2014
North America	$	—	$	0.9
U.K.		0.3		1.0

Total	$	0.3	$	1.9

The following tables summarize our restructuring liability as of June 28, 2014, along with charges to costs and expenses and cash payments in connection with the 2014 Restructuring Plan:


	North America
(in millions of U.S. dollars)	Balance at December 28, 2013		Charges to costs and expenses		Cash payments			Balance at June 28, 2014

Restructuring liability	$	—	$	2.2	$	(2.2	)	$	—

	$	—	$	2.2	$	(2.2	)	$	—


	U.K.
(in millions of U.S. dollars)	Balance at December 28, 2013		Charges to costs and expenses		Cash payments			Balance at June 28, 2014

Restructuring liability	$	—	$	0.1	$	(0.1	)	$	—

	$	—	$	0.1	$	(0.1	)	$	—