11.) OTHER OPERATING EXPENSES

OOE for fiscal years 2018, 2017 and 2016 is comprised of the following (in thousands):



	2018		2017		2016
Strategic reorganization and alignment	$	10,624	$	5,891	$	—
Manufacturing alignment to support growth	3,089		—		—
Consolidation and optimization initiatives	844		12,803		25,510
Acquisition and integration costs	—		10,870		28,112
Asset dispositions, severance and other	1,508		6,874		6,791
Other operating expenses	$	16,065	$	36,438	$	60,413

Strategic reorganization and alignment

During the fourth quarter of 2017, the Company began to take steps to better align its resources in order to enhance the profitability of its portfolio of products. This includes improving its business processes and redirecting investments away from projects where the market does not justify the investment, as well as aligning resources with market conditions and the Company’s future strategic direction. The Company estimates that it will incur aggregate pre-tax charges in connection with the strategic reorganization and alignment plan of between approximately $28 million to $30 million, of which an estimated $16 million to $20 million are expected to result in cash outlays. During 2018, the Company incurred charges relating to this initiative which primarily included severance and personnel related costs for terminated employees and fees for professional services. These expenses were primarily recorded within the Medical segment. As of December 28, 2018, total expense incurred for this initiative since inception, including amounts reported in discontinued operations, was $16.5 million. These actions are expected to be substantially completed by the end of 2019.

Manufacturing alignment to support growth

In 2017, the Company initiated several initiatives designed to reduce costs, improve operating efficiencies and increase manufacturing capacity to accommodate growth. The plan involves the relocation of certain manufacturing operations and expansion of certain of the Company's facilities. The Company estimates that it will incur aggregate pre-tax restructuring related charges in connection with the realignment plan of between approximately $9 million to $11 million, the majority of which are expected to be cash expenditures, and capital expenditures of between approximately $4 million to $6 million. Costs related to the Company’s manufacturing alignment to support growth initiative were primarily recorded within the Medical segment. As of December 28, 2018, total expense incurred for this initiative since inception was $3.4 million. These actions are expected to be substantially completed by the end of 2019.

Consolidation and optimization initiatives

In 2014, the Company initiated plans to transfer certain manufacturing functions performed at its facility in Beaverton, OR to a new facility in Tijuana, Mexico. Additionally, during 2016, the Company announced it would be closing its facility in Clarence, NY after transferring the machined component product lines manufactured in that facility to other Integer locations in the U.S. Costs related to the Company’s consolidation and optimization initiatives were primarily recorded within the Medical segment. The Company does not expect to incur any additional material costs associated with these activities as these activities are substantially complete.

The following table summarizes the change in accrued liabilities related to the initiatives described above (in thousands):



	Severance and Retention			Accelerated Depreciation/ Asset Write-offs			Other			Total
December 29, 2017	$	1,308		$	—		$	—		$	1,308
Restructuring charges	3,812			514			10,231			14,557
Write-offs	—			(514		)	—			(514		)
Cash payments	(3,452		)	—			(10,029		)	(13,481		)
December 28, 2018	$	1,668		$	—		$	202		$	1,870

(11.) OTHER OPERATING EXPENSES (Continued)

Acquisition and Integration Expenses

The Company did not incur any additional costs associated with these activities during the year ended December 28, 2018. Acquisition and integration costs are predominantly related to the acquisition of LRM and primarily include professional, consulting, severance, retention, relocation, and travel costs. Integration costs primarily include professional, consulting, severance, retention, relocation, and travel costs. The $0.4 million of acquisition and integration costs accrued as of December 29, 2017 were paid during the first quarter of 2018. These projects were completed as of December 29, 2017.

Asset Dispositions, Severance and Other

During 2018, 2017 and 2016, the Company recorded losses in connection with various asset disposals and/or write-downs. The 2017 amount also includes approximately $5.3 million in expense related to the Company’s leadership transitions, which were recorded within the corporate unallocated segment. In addition, the 2016 amount includes the legal and professional costs incurred in connection with the Spin-off of $4.4 million. Expenses related to the Spin-off were primarily recorded within the corporate unallocated and the Medical segment.