RESTRUCTURING

The Company continues its previously announced restructuring actions to reduce costs in the U.S. and at the Company level (Unallocated expense) and to focus on profitability in Canada and other businesses. Restructuring costs, net, for the three and six months ended June 30, 2018 and 2017 are as follows (in thousands of dollars):



	Three Months Ended June 30,
	2018											2017
	Cost of goods sold			Selling, general and administrative expenses					Total			Cost of goods sold		Selling, general and administrative expenses					Total
	Cost of goods sold			Involuntary employee termination costs		Other charges (gains)			Total			Cost of goods sold		Involuntary employee termination costs		Other charges (gains)			Total
U.S.	$	300		$	5,686	$	(22	)	$	5,964		$	—	$	5,359	$	(5,256	)	$	103
Canada	(34		)	11,309		743			12,018			2,574		7,025		10,886			20,485
Other businesses	1,083			469		820			2,372			—		3,522		37,988			41,510
Unallocated expense	—			—		(5,058		)	(5,058		)	—		—		—			—
Total	$	1,349		$	17,464	$	(3,517	)	$	15,296		$	2,574	$	15,906	$	43,618		$	62,098



	Six Months Ended June 30,
	2018											2017
	Cost of goods sold			Selling, general and administrative expenses					Total			Cost of goods sold		Selling, general and administrative expenses					Total
	Cost of goods sold			Involuntary employee termination costs		Other charges (gains)			Total			Cost of goods sold		Involuntary employee termination costs		Other charges (gains)			Total
U.S.	$	300		$	8,680	$	(7,443	)	$	1,537		$	—	$	8,542	$	(14,761	)	$	(6,219	)
Canada	(422		)	19,700		3,660			22,938			2,574		7,960		11,038			21,572
Other businesses	1,083			1,564		900			3,547			—		3,522		37,988			41,510
Unallocated expense	—			—		(4,688		)	(4,688		)	—		—		—			—
Total	$	961		$	29,944	$	(7,571	)	$	23,334		$	2,574	$	20,024	$	34,265		$	56,863

Other charges (gains) primarily include asset impairment charges in Canada and other exit-related costs, net of gains from the sales of branches in the U.S., Canada and corporate offices. Other charges (gains) in 2017 reflect charges related to the wind-down of the Colombia business, including $16 million of accumulated foreign currency translation losses reclassified from Accumulated other comprehensive losses to SG&A in Other businesses.

The following summarizes the restructuring activity for the six months ended June 30, 2018 (in thousands of dollars):



	Current asset write-downs			Property, buildings and equipment write-downs and disposals			Current liabilities
	Current asset write-downs			Property, buildings and equipment write-downs and disposals			Involuntary employee termination costs			Lease termination costs			Other costs			Total
Balances as of December 31, 2017	$	13,101		$	741		50,289			$	4,893		$	12,764		$	81,788
Restructuring costs, net of (gains)	3,958			(11,893		)	29,945			2,031			(707		)	23,334
Cash (paid) received	(844		)	13,118			(28,594		)	(2,466		)	(1,425		)	(20,211		)
Non-cash, translation and other	(10,843		)	(1,315		)	(1,030		)	(1,578		)	(2,195		)	(16,961		)
Balances as of June 30, 2018	$	5,372		$	651		$	50,610		$	2,880		$	8,437		$	67,950

The cumulative amounts incurred to date and expected through the end of 2019 (excluding results of sales of real estate) in connection with the Company's restructuring actions for active programs are as follows (in thousands of dollars):



	Cumulative amount incurred to date		Additional amount expected
U.S.	$	63,936	$	5,888
Canada	81,405		8,901
Other businesses	64,263		1,485
Unallocated expense	14,852		—
Total	$	224,456	$	16,274