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Restructuring and Other Charges, Net | 6 Months Ended
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Jun. 30, 2020
Restructuring and Related Activities [Abstract] |
Restructuring and Other Charges, Net | RESTRUCTURING AND OTHER CHARGES, NETRestructuring and other charges primarily consist of separation costs for employees including severance, outplacement and other employee benefit costs ("Severance"), charges related to the write-down of fixed assets of plants to be closed ("Fixed asset write-down") and all other related restructuring ("Other") costs. All restructuring and other charges, net are separately stated on the Consolidated Statement of Comprehensive Income (Loss). Frutarom Integration Initiative In connection with the acquisition of Frutarom, the Company began to execute an integration plan that, among other initiatives, seeks to optimize its manufacturing network. As part of the Frutarom Integration Initiative, the Company expects to close approximately 35 manufacturing sites with most of the closures targeted to occur by the end of 2021. During 2019, the Company announced the closure of ten sites, of which six sites were in Europe, Africa and Middle East, two sites in Latin America, and one site in each North America and Greater Asia regions. During the six months ended June 30, 2020, the Company announced the closure of five sites, of which two sites are in Europe, Africa and Middle East, one site in Latin America, and two sites in North America. Since the inception of the initiative through June 30, 2020, the Company has closed fifteen sites and expensed total costs of $17.2 million. Total costs for the program are expected to be approximately $40 million to $50 million including cash and non-cash items. 2019 Severance Program During the year ended December 31, 2019, the Company incurred severance charges related to approximately 190 headcount reductions, excluding those previously mentioned under the Frutarom Integration Initiative. The headcount reductions primarily related to the Scent business unit with additional amounts related to headcount reductions in all business units associated with the establishment of a new shared service center in Europe. Since the inception of the program, the Company has expensed $21.3 million to date. Total costs for the program are expected to be approximately $25 million. 2017 Productivity Program In connection with the 2017 Productivity Program, the Company recorded $24.5 million of charges related to personnel costs and lease termination costs since the program's inception to date. Total costs for the program are expected to be approximately $25 million. Changes in Restructuring Liabilities Changes in restructuring liabilities by program during the six months ended June 30, 2020 were as follows:
(DOLLARS IN THOUSANDS) | Balance at December 31, 2019 |  | Additional Charges (Reversals), Net |  | Non-Cash Charges |  | Cash Payments |  | Balance at June 30, 2020
2017 Productivity Program |  |  |  |  |  |  |  |  |
Severance | $ | 1,106 |  |  | $ | — |  |  | $ | — |  |  | $ | (217) |  |  | $ | 889 |
Other(1) | 88 |  |  | — |  |  | — |  |  | — |  |  | 88 |
Frutarom Integration Initiative |  |  |  |  |  |  |  |  |
Severance | 4,038 |  |  | 1,737 |  |  | — |  |  | (2,390) |  |  | 3,385 |
Fixed asset write down | — |  |  | 3,766 |  |  | (3,766) |  |  | — |  |  | — |
Other(1) | 2,485 |  |  | 1,299 |  |  | (28) |  |  | (325) |  |  | 3,431 |
2019 Severance Plan |  |  |  |  |  |  |  |  |
Severance | 12,897 |  |  | — |  |  | — |  |  | (3,413) |  |  | 9,484 |
Other(1) | 471 |  |  | — |  |  | — |  |  | — |  |  | 471 |
Total restructuring | $ | 21,085 |  |  | $ | 6,802 |  |  | $ | (3,794) |  |  | $ | (6,345) |  |  | $ | 17,748 |
_______________________ (1)Other includes supplier contract termination costs, consulting and advisory fees. Charges by Segment The following table summarizes the total amount of costs incurred in connection with these restructuring programs by segment:
| Three Months Ended June 30, |  |  |  | Six Months Ended June 30, |  |
(DOLLARS IN THOUSANDS) | 2020 |  | 2019 |  | 2020 |  | 2019
Taste | $ | 1,884 |  |  | $ | 2,525 |  |  | $ | 6,802 |  |  | $ | 5,078 |
Scent | — |  |  | — |  |  | — |  |  | 10,900 |
Shared IT & Corporate Costs | — |  |  | — |  |  | — |  |  | 2,721 |
Total Restructuring and other charges, net | $ | 1,884 |  |  | $ | 2,525 |  |  | $ | 6,802 |  |  | $ | 18,699 |

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- Definition The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -URI http://asc.fasb.org/topic&trid=2175745 + Details
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