Special Charges

As part of our business strategy, the Company incurs amounts related to corporate-level decisions or actions by the Board of Directors. These actions are primarily associated with initiatives attributable to acquisition integration, restructuring and realignment of manufacturing operations and management structures as well as the pursuit of certain transaction opportunities when applicable. In addition, the Company evaluates its long-lived assets for impairment whenever events or changes in circumstances including the aforementioned, indicate that the carrying amounts may not be recoverable. These amounts are included in Special charges, net in the Consolidated Statements of Comprehensive Income (Loss).

A summary for each respective period is as follows:



In thousands	Three Months Ended September 27, 2014		Three Months Ended September 28, 2013		Nine Months Ended September 27, 2014		Nine Months Ended September 28, 2013
Restructuring and plant realignment costs:
Internal redesign and restructure of global operations	$	531	$	231	$	967	$	2,172
Plant realignment costs	130		411		10,125		1,521
IS support initiative	—		—		—		25
Other restructure initiatives	121		20		121		63
Total restructuring and plant realignment costs	782		662		11,213		3,781
Acquisition and integration related costs:
Blackstone costs	—		38		—		38
Providência costs	4,347		—		19,227		—
Fiberweb costs	2,626		6,177		10,106		6,220
Total acquisition and merger related costs	6,973		6,215		29,333		6,258
Other charges:
Goodwill impairment	6,851		—		6,851		—
Other charges	287		216		471		608
Total other charges	7,138		216		7,322		608
Total	$	14,893	$	7,093	$	47,868	$	10,647

Restructuring and Plant Realignment Costs

Internal redesign and restructuring of global operations

During 2012, the Company initiated the internal redesign and restructuring of its global operations for the purposes of realigning and repositioning the Company to consolidate the benefits of its global footprint, align resources and capabilities with future growth opportunities and provide for a more efficient structure to serve targeted markets.

Costs incurred for the respective periods presented consisted of the following:



In thousands	Three Months Ended September 27, 2014		Three Months Ended September 28, 2013		Nine Months Ended September 27, 2014		Nine Months Ended September 28, 2013
Employee separation	$	—	$	1	$	1	$	137
Professional consulting fees	436		95		436		1,497
Relocation, recruitment and other	95		135		530		538
Total	$	531	$	231	$	967	$	2,172

Plant Realignment Costs

The Company incurs costs associated with restructuring initiatives intended to result in improved operating performance, profitability and working capital levels. Costs associated with these initiatives include reducing headcount, improving manufacturing productivity, realignment of management structures, reducing corporate costs and rationalizing certain assets, businesses and employee benefit programs. Costs incurred for the current period primarily relate to costs incurred to realize cost improvement initiatives associated with the acquisition and integration of Fiberweb. Amounts in the prior period primarily consist of plant realignment initiatives in the North America and Europe regions.

IS Support Initiative

During 2012, the Company launched an initiative to utilize a third-party service provider for its Information Systems support tactical functions, including: service desk; desktop/end-user computing; server administration; network services; data center operations; database and applications development; and maintenance. Cost incurred for the respective periods presented primarily consisted of employee separation and severance expenses.

Other Restructuring Initiatives

The Company incurs costs associated with less significant ongoing restructuring initiatives resulting from the continuous evaluation of opportunities to optimize manufacturing facilities and manufacturing processes. Costs associated with these initiatives primarily relate to professional consulting fees.

Restructuring Reserve

Amounts accrued for Restructuring and Plant Realignment costs are included in Accounts payable and accrued liabilities in the Consolidated Balance Sheets. Changes in the Company's reserves for the respective periods presented were as follows:



In thousands	Nine Months Ended September 27, 2014			Nine Months Ended September 28, 2013
Beginning balance	$	8,457		$	6,278
Additions	10,615			1,746
Cash payments	(12,277		)	(6,386		)
Adjustments	(391		)	(71		)
Ending balance	$	6,404		$	1,567

The Company accounts for its restructuring programs in accordance with ASC 712, "Compensation - Non-retirement Postemployment Benefits" ("ASC 712") and ASC 420, "Exit of Disposal Cost Obligations" ("ASC 420"). Programs in existence prior to the acquisition of Fiberweb are substantially complete as of September 27, 2014. As a result of the acquisition of Fiberweb, the Company has initiated several restructuring programs to integrate and optimize the combined footprint. Total projected costs for these programs are expected to range between $16.0 million and $23.0 million with payments continuing into 2015. Cost incurred since the Fiberweb Acquisition Date totaled $14.2 million.

Acquisition and Integration Related Costs

Providência Costs

In association with the Providência Acquisition, the Company incurred direct acquisition costs associated with the transaction including investment banking, legal, accounting and other fees for professional services. Other expenses included direct financing costs associated with both the Senior Unsecured Notes and the Incremental Amendment to the Term Loans. These costs have been capitalized as intangible assets on the Consolidated Balance Sheet as of the date of the Providência Acquisition. However, a portion of these costs related to the Incremental Term loan were expensed as incurred.

Fiberweb Costs

In association with the Fiberweb Acquisition, the Company has launched several initiatives focused on the integration of Fiberweb into the existing operations and underlying processes of the Company. These initiatives include cost reduction initiatives and costs associated with integrating the back office activities of the combined business. As a result, the Company incurred costs directly associated with these activities which include legal, accounting and other fees for professional services.

Other Special Charges

Goodwill Impairment

Goodwill is tested and reviewed annually for impairment during the fourth quarter or whenever there is a significant change in events and circumstances that indicate that the fair value of the asset may be less than the carrying amount of the asset. In light of the recent acquisition of Providência, the Company realigned its reportable segments during the third quarter of 2014 to more closely reflect our corporate and business strategies and to promote additional productivity and growth. Using third-party valuations, the Company reviewed the recoverability of goodwill allocated to the Colombia/Argentina reporting unit and determined that the fair value of goodwill was zero. As a result, the Company recorded a non-cash impairment charge of $6.9 million. See Note 11 for additional information.

Other Charges

Other charges consist primarily of expenses related to the Company’s pursuit of other business opportunities. The Company reviews its business operations on an ongoing basis in light of current and anticipated market conditions and other factors and, from time to time, may undertake certain actions in order to optimize overall business, performance or competitive position. To the extent any such decisions are made, the Company would likely incur costs associated with such actions, which could be material. Other charges may also include various corporate-level initiatives.