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Restructuring Costs and Other Income, Net
 9 Months Ended
Sep. 27, 2014
Restructuring and Related Activities [Abstract]  
Restructuring Costs and Other Income, Net
3.    Restructuring Costs and Other Income, Net

In the third quarter of 2014, the Company recorded total restructuring costs of $534,000, including $493,000 related to its 2014 restructuring plans and $41,000 related to its 2013 restructuring plans.

In the first nine months of 2014, the Company recorded total restructuring costs of $928,000, including $493,000 related to its 2014 restructuring plans and $435,000 related to its 2013 restructuring plans. In the first nine months of 2013, the Company recorded total restructuring costs and other income, net of $263,000, including $2,003,000 of costs related to its 2013 restructuring plans and $1,740,000 of other income related to a pre-tax gain from the sale of real estate in China.

2014 Restructuring Plans
The Company recorded restructuring costs of $386,000 related to its 2014 restructuring plan for severance costs associated with the reduction of 9 employees in Brazil. This action was taken to further streamline the Company's operation in Brazil. In addition, the Company recorded $107,000 of facility-related costs associated with a recent acquisition in the U.S. These restructuring costs were included in the Papermaking Systems segment.

2013 Restructuring Plans
The Company recorded total restructuring costs of $2,278,000 related to its 2013 restructuring plans, including severance costs of $1,158,000 associated with the reduction of 22 employees in Brazil and severance costs of $497,000 associated with the reduction of 25 employees in Sweden. Also included in total restructuring costs were facility-related costs of $623,000. These actions were taken to streamline the Company's operations as a result of the acquisitions of Companhia Brasileira de Tecnologia Industrial and certain assets of the Noss Group in 2013. These restructuring charges all occurred in the Papermaking Systems segment.

The Company recorded total restructuring costs related to the 2013 restructuring plans of $435,000 in the first nine months of 2014, including additional facility-related costs of $446,000, net of income from a reduction in severance and associated costs of $11,000 in Sweden.

A summary of the changes in accrued restructuring costs for the 2014 and 2013 restructuring plans included in other current liabilities in the accompanying condensed consolidated balance sheet is as follows:
(In thousands) 
 
Severance
Costs
 
Other
Costs
 
Total
Costs
 
 
 
 
 
 
 
2014 Restructuring Plans
 
 
 
 
 
 
Provision
 
$
386

 
$
107

 
$
493

Usage
 
(279
)
 
(107
)
 
(386
)
Currency translation
 
(26
)
 
—

 
(26
)
Balance at September 27, 2014
 
$
81

 
$
—

 
$
81

 
 
 
 
 
 
 
2013 Restructuring Plans
 
 
 
 
 
 
Balance at December 28, 2013
 
$
467

 
$
—

 
$
467

Provision
 
(11
)
 
446

 
435

Usage
 
(353
)
 
(445
)
 
(798
)
Currency translation
 
(41
)
 
(1
)
 
(42
)
Balance at September 27, 2014
 
$
62

 
$
—

 
$
62



The Company expects to pay the remaining accrued restructuring costs by the end of 2014.