Restructuring

We incurred the following restructuring costs:



	Three Months Ended September 30,				Nine Months Ended September 30,
	2013		2014		2013		2014

Facility consolidation costs	$	1,124	$	1,448	$	4,352	$	3,754
Termination of a product offering	2,137		—		2,137		—
Restructuring costs included in cost of sales	$	3,261	$	1,448	$	6,489	$	3,754

Administrative consolidation costs	$	3,133	$	648	$	6,303	$	1,855
Costs associated with management restructuring	—		11,022		—		11,022
Restructuring costs included in other expense	$	3,133	$	11,670	$	6,303	$	12,877

During 2013 and 2014, we continued our operational restructuring plan which includes the consolidation of our Finland operations into our Largo, Florida and Utica, New York manufacturing facilities; the consolidation of our Westborough, Massachusetts manufacturing operations into our Largo, Florida and Chihuahua, Mexico facilities; and the consolidation of our Centennial, Colorado manufacturing operations into other existing CONMED manufacturing facilities. We believe the consolidation of our Finland and Westborough, Massachusetts operations are substantially complete and our Centennial, Colorado consolidation is to be completed over the next 15 months. We incurred $1.1 million and $4.4 million in costs associated with the operational restructuring during the three and nine months ended September 30, 2013, respectively. We incurred $1.4 million and $3.8 million in costs associated with the operational restructuring during the three and nine months ended September 30, 2014, respectively. These costs were charged to cost of goods sold and include severance and other charges associated with the consolidation of our Finland, Westborough, Massachusetts and Centennial, Colorado operations.

As part of our ongoing restructuring, the Company discontinued a patient monitoring product offering and incurred $2.1 million in costs which were charged to cost of goods sold during the three and nine months ended September 30, 2013.

Restructuring costs included in other expense are described more fully in Note 10.

We have recorded an accrual in current and other long term liabilities of $5.1 million at September 30, 2014 mainly related to severance and lease impairment costs associated with the restructuring. Below is a rollforward of the accrual:




Balance as of January 1, 2014	$	3,128

Expenses incurred	3,960

Payments made	(2,025		)

Balance at September 30, 2014	$	5,063