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Restructuring and Other Items, net
 9 Months Ended
Oct. 03, 2021
Restructuring and Other Items, net [Abstract]  
Restructuring and Other Items, net

Note 5.  Restructuring and Other Items, net


In the third quarter of 2021, PCA Corporation discontinued the use of PCC at their mill in Jackson, Alabama.  As a result, the Company recorded a non-cash asset write-down of $0.7 million and $0.4 million in severance related and other closure costs for its Paper PCC satellite facility at this mill.


In the third quarter of 2020, Domtar Corporation announced that they will permanently shut down their previously idled paper machine at their mill in Ashdown, Arkansas.  As a result, the Company recorded a non-cash asset write-down of $1.1 million for its Paper PCC satellite facility at this mill.


In the second quarter of 2020, Verso Papers announced they would be idling two of their paper mills indefinitely.  As a result, the Company recorded a non-cash write-down of assets charge of $6.0 million and $0.3 million in severance related costs for its Paper PCC satellite facilities at these mills.  The Company also recorded lease termination costs at one of the closed mills.


The following table sets forth the amount of restructuring charges recorded within the Consolidated Statements of Income and the segments they relate to for the three and nine-months ending October 3, 2021 and September 27, 2020.

  
Three Months Ended
    
Nine Months Ended
  
(millions of dollars)
  
Oct. 3,
2021
    
Sep. 27,
2020
    
Oct. 3,
2021
    
Sep. 27,
2020
  
Asset Write-Downs
                        
   Specialty Minerals
  
$
0.7
    
$
1.1
    
$
0.7
    
$
7.1
  
      Total charge for asset write-down
  
$
0.7
    
$
1.1
    
$
0.7
    
$
7.1
  
                                 
 Severance and other related costs
                                
   Specialty Minerals
  
$
0.4
    
$
0.3
    
$
0.4
    
$
0.6
  
      Total severance and other related costs
  
$
0.4
    
$
0.3
    
$
0.4
    
$
0.6
  
                                 
Other
                                
   Corporate
  
$
—
    
$
0.1
    
$
—
    
$
0.3
  
                                 
Total restructuring and other items, net
  
$
1.1
    
$
1.5
    
$
1.1
    
$
8.0
  


At October 3, 2021, the Company had $2.4 million included within accrued liabilities in the Condensed Consolidated Balance Sheet for cash expenditures needed to satisfy remaining obligations under workforce reduction initiatives. The Company expects to pay these amounts by the end of 2021.


The following table is a reconciliation of our restructuring liability balance as of October 3, 2021:

(millions of dollars)
      
Restructuring liability, December 31, 2020
  
$
$ 3.6
  
Additional provision
    
0.1
  
Cash payments
    
(1.3
)
Restructuring liability, October 3, 2021
  
$
$ 2.4