17)	Restructuring

The Company recorded restructuring charges of $747 during the six months ended June 30, 2014. The restructuring charges were primarily for severance associated with the reduction in workforce of approximately 75 people throughout the Company.

The activity related to the Company’s restructuring accrual is shown below:


	Six Months Ended June 30, 2014
Balance at December 31	$	—
Charged to expense		747
Payments		(624	)

Balance at June 30	$	123

During the first quarter of 2014, the Company re-classified certain assets from property, plant and equipment to current assets classified as held for sale, as these assets met the criteria for classification as held for sale. These assets relate to the Company closing one of its facilities in Colorado, as part of restructuring activities announced during the third quarter of 2013.

The net book value of assets held for sale consists of the following:


	June 30, 2014
Land	$	474
Building and building improvements		953

	$	1,427

The estimated fair value approximates the net book value of the land and building at June 30, 2014.