Restructuring and Impairment Charges

Restructuring costs, goodwill and long-lived asset impairments, and a valuation allowance recorded in the Consolidated Statements of Comprehensive Income are as follows (in thousands):



	2017		2016		2015
Cost of sales - accelerated depreciation	$	10,327	$	5,302	$	792

Restructuring charges	$	6,205	$	5,229	$	551
Goodwill and long-lived asset impairments	20,947		5,776		11,241
Valuation allowance of long-term note receivable	10,264		—		—
Restructuring and impairment charges	$	37,416	$	11,005	$	11,792

Restructuring costs in 2017, which include accelerated depreciation recorded in "Cost of sales" in the Consolidated Statements of Comprehensive Income, were primarily incurred as part of the previously announced closures of the hearth manufacturing facilities in Paris, Kentucky and Colville, Washington and the office furniture manufacturing facility in Orleans, Indiana. As of December 30, 2017, the estimated fair value of the Paris, Kentucky hearth manufacturing facility of $4.6 million was classified as held for sale and is included in "Prepaid expenses and other current assets" in the Consolidated Balance Sheets.

Restructuring costs in 2016, which include accelerated depreciation recorded in "Cost of sales" in the Consolidated Statements of Comprehensive Income, were primarily incurred as part of the previously announced closures of the Paris, Kentucky hearth manufacturing facility and the Orleans, Indiana office furniture manufacturing facility.

Restructuring costs in 2015, which include accelerated depreciation recorded in "Cost of sales" in the Consolidated Statements of Comprehensive Income, were primarily incurred as part of the Corporation's decision to exit a line of business within the hearth products segment and the remaining costs relating to the closures of three office furniture manufacturing facilities announced in 2014.

See "Note 6. Goodwill and Other Intangible Assets" in the Notes to Consolidated Financial Statements for more information on goodwill and long-lived asset impairments.

See "Note 4. Acquisitions and Divestitures" in the Notes to Consolidated Financial Statements for more information on the valuation allowance of a long-term note receivable.

The accrued restructuring expenses are expected to be paid in the next twelve months and are included in "Accounts payable and accrued expenses" in the Consolidated Balance Sheets. The following is a summary of changes in restructuring accruals (in thousands):



	Severance Costs			Facility Exit Costs & Other			Total
Restructuring allowance as of January 3, 2015	$	1,213		$	—		$	1,213
Restructuring charges	(704		)	1,255			551
Cash payments	(303		)	(1,240		)	(1,543		)
Restructuring allowance as of January 2, 2016	206			15			221
Restructuring charges	3,883			1,346			5,229
Cash payments	(1,385		)	(1,361		)	(2,746		)
Restructuring allowance as of December 31, 2016	2,704			—			2,704
Restructuring charges	1,436			4,769			6,205
Cash payments	(2,797		)	(4,253		)	(7,050		)
Restructuring allowance as of December 30, 2017	$	1,343		$	516		$	1,859