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Restructuring Expenses | 12 Months Ended
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Dec. 31, 2019
Restructuring and Related Activities [Abstract] |
Restructuring Expenses | Restructuring Expenses In January 2018, the Company initiated a plan to further improve its manufacturing operations and cost structure by commencing a multi-year manufacturing optimization plan which includes the consolidation of its plant in Kansas City, Missouri, into its plant in York, Pennsylvania, and the closure of its wheel operations in Adelaide, Australia (Manufacturing Optimization Plan). The consolidation of operations resulted in the elimination of approximately 800 jobs at the Kansas City facility and the addition of approximately 450 jobs at the York facility through 2019. The Adelaide facility closure resulted in the elimination of approximately 90 jobs. The Motorcycles segment incurred $145.4 million of restructuring expenses and other consolidation costs under the Manufacturing Optimization Plan since its inception in 2018, including $43.0 million in 2019. Approximately 60% of total restructuring expenses and other consolidation costs under the Manufacturing Optimization Plan were cash charges. In November 2018, the Company implemented a reorganization of its workforce (Reorganization Plan). As a result, approximately 70 employees left the Company on an involuntary basis. Restructuring expense related to the restructuring plans is presented as a line item in the Consolidated statements of income and the accrued restructuring liability is recorded in Accrued liabilities on the Consolidated balance sheets. Changes in the accrued restructuring liability during the years ended December 31, were as follows (in thousands):
| 2019
| Manufacturing Optimization Plan |  | Reorganization Plan |  |
| Employee Termination Benefits |  | Accelerated Depreciation |  | Other |  | Total |  | Employee Termination Benefits |  | Total
Balance, beginning of period | $ | 24,958 |  |  | $ | — |  |  | $ | 79 |  |  | $ | 25,037 |  |  | $ | 3,461 |  |  | $ | 28,498 |
Restructuring expense | 15 |  |  | 14,684 |  |  | 17,971 |  |  | 32,670 |  |  | (317 | ) |  | 32,353 |
Utilized - cash | (24,102 | ) |  | — |  |  | (16,950 | ) |  | (41,052 | ) |  | (3,118 | ) |  | (44,170 | )
Utilized - non cash | — |  |  | (14,684 | ) |  | (1,094 | ) |  | (15,778 | ) |  | — |  |  | (15,778 | )
Foreign currency changes | (6 | ) |  | — |  |  | (4 | ) |  | (10 | ) |  | (26 | ) |  | (36 | )
Balance, end of period | $ | 865 |  |  | $ | — |  |  | $ | 2 |  |  | $ | 867 |  |  | $ | — |  |  | $ | 867 |
| 2018
| Manufacturing Optimization Plan |  | Reorganization Plan |  |
| Employee Termination Benefits |  | Accelerated Depreciation |  | Other |  | Total |  | Employee Termination Benefits |  | Total
Balance, beginning of period | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Restructuring expense | 38,666 |  |  | 34,654 |  |  | 16,182 |  |  | 89,502 |  |  | 3,899 |  |  | 93,401 |
Utilized - cash | (13,060 | ) |  | — |  |  | (16,095 | ) |  | (29,155 | ) |  | (444 | ) |  | (29,599 | )
Utilized - non cash | — |  |  | (34,654 | ) |  | — |  |  | (34,654 | ) |  | — |  |  | (34,654 | )
Foreign currency changes | (648 | ) |  | — |  |  | (8 | ) |  | (656 | ) |  | 6 |  |  | (650 | )
Balance, end of period | $ | 24,958 |  |  | $ | — |  |  | $ | 79 |  |  | $ | 25,037 |  |  | $ | 3,461 |  |  | $ | 28,498 |
The Company incurred incremental Motorcycles and Related Products cost of goods sold due to temporary inefficiencies resulting from implementing the Manufacturing Optimization Plan during 2019 and 2018 of $10.3 million and $12.9 million, respectively.

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- References No definition available. + Details
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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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