Restructuring

Restructuring costs during the three months ended October 1, 2016 were $1.1 million, of which $0.7 million was recorded in "Cost of goods sold" in the Condensed Consolidated Statements of Comprehensive Income. Restructuring costs during the nine months ended October 1, 2016 were $4.2 million, of which $2.2 million was recorded in cost of goods sold. These costs in both the quarter and year to date periods were primarily incurred as part of the previously announced closure of the Paris, Kentucky hearth manufacturing facility.

During the three months ended October 3, 2015, the Corporation recorded $1.0 million of restructuring costs, of which $0.8 million was recorded in cost of goods sold, due primarily to the decision to exit a line of business within our hearth product segment. During the nine months ended October 3, 2015, the Corporation recorded $0.8 million of restructuring costs, all of which was recorded in cost of goods sold. The costs resulting from the decision to exit a line of business within our hearth product segment were partially offset by lower than anticipated post employment costs related to previously announced closures of the Midwest Folding Products business located in Chicago, Illinois and an office furniture manufacturing facility in Florence, Alabama.

The following is a summary of changes in restructuring accruals during the nine months ended October 1, 2016.



(In thousands)	Severance			Facility Exit Costs & Other			Total
Balance as of January 2, 2016	$	206		$	15		$	221
Restructuring charges, excluding amounts in cost of goods sold	1,249			808			2,057
Cash payments	(685		)	(823		)	(1,508		)
Balance as of October 1, 2016	$	770		$	—		$	770

The restructuring reserve is expected to be paid in the next twelve months and is included in "Accounts payable and accrued expenses" in the Condensed Consolidated Balance Sheets.