14.	BUSINESS RESTRUCTURING

In May 2016, the Company announced plans to shut down its Longford Mills, Ontario, Canada (Longford Mills) manufacturing facility, a part of the Surfactant reportable segment, by December 31, 2016. The shutdown plan was developed as an effort to improve the Company’s asset utilization in North America and to reduce the Company’s fixed cost base. Manufacturing operations of the Longford Mills plant ceased by the end of 2016, and production of goods manufactured at the facility was transferred to other Company North American production sites. Decommissioning of the assets is expected to continue throughout the remainder of 2017. As of September 30, 2017, an aggregate of $4,483,000 of expense has been recognized since the beginning of the restructuring, reflecting $1,594,000 of termination benefits for approximately 30 employees and $2,889,000 for other expenses, principally asset decommissioning costs. The spending for the decommissioning of the assets is nearly complete.

Below is a reconciliation of the December 31, 2016 and the September 30, 2017 restructuring liabilities:

(In thousands)	Termination Benefits			Other Expense			Total
Restructuring liability at December 31, 2016	$	1,548		$	437		$	1,985
Expense recognized		—			786			786
Amounts paid		(550	)		(928	)		(1,478	)
Foreign currency translation		17			6			23
Restructuring liability at March 31, 2017	$	1,015		$	301		$	1,316
Expense recognized		—			454			454
Amounts paid		(168	)		(615	)		(783	)
Foreign currency translation		20			3			23
Restructuring liability at June 30, 2017	$	867		$	143		$	1,010
Expense recognized		—			426			426
Amounts paid		(126	)		(444	)		(570	)
Foreign currency translation		37			14			51
Restructuring liability at September 30, 2017	$	778		$	139		$	917

In addition to the above, the Company eliminated 11 positions from manufacturing operations at its Singapore plant in June 2017. The Singapore plant is part of the Company’s Surfactant segment. The reduction in positions was made to better align the number of personnel with current business requirements and to reduce costs at that site. As a result of the reduction in workforce, termination expense of $132,000 was recognized in the second quarter ended June 30, 2017. As of September 30, 2017, there was no remaining liability for the termination pay.