RESTRUCTURING-RELATED ACTIVITIES (Tables)

12 Months Ended

Dec. 31, 2017

Restructuring and Related Activities [Abstract]

The following table provides a summary of our estimates of costs associated with this restructuring initiative by major type of cost:



Type of Cost	Total Estimated Amount Expected to be Incurred
	(In thousands)
Employee termination benefits	$	4,074
Inventory impairments	699
Other⁽¹⁾	1,983
	$	6,756


⁽¹⁾	Comprised of other costs directly related to the restructuring initiative, including prepaid software impairment, St. Cloud, Minnesota office lease costs, and Luverne, Minnesota plant closure costs.

During 2017, the Company recognized the following costs and incurred the following cash outlays related to this restructuring initiative:



	Expenses		Cash Outlays
	(In thousands)
Employee termination benefits	$	3,381	$	2,581
Inventory impairments	699		—
Other	752		—
	$	4,832	$	2,581

Schedule of Restructuring Reserve

The following table is a rollforward of our liabilities and reserves associated with this restructuring initiative. Ending liability balances for employee termination benefits and other charges are reported in the line item Accrued expenses and other current liabilities in our Consolidated and Combined Balance Sheets. The ending reserve balance for inventory impairments is reported in the line item Inventories in our Consolidated and Combined Balance Sheets.



	Employee Termination Benefits			Inventory Impairments		Other Charges		Total
	(In thousands)
Restructuring charges	$	3,381		$	699	$	752	$	4,832
Payments	(2,581		)	—		—		(2,581		)
Ending liability or reserve	$	800		$	699	$	752	$	2,251