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Acquisition, Restructuring and Other Expense

3 Months Ended

Mar. 31, 2019

Acquisition, Restructuring and Other Expense [Abstract]

Acquisition, Restructuring and Other Expense

Acquisition, restructuring and other expense consists of the following:



	Three Months Ended March 31,
	2019		2018

Business acquisition costs included in cost of sales	$	660	$	—

Business acquisition costs included in selling and administrative expense	$	7,245	$	—

Debt refinancing costs included in other expense	$	3,904	$	—

During the three months ended March 31, 2019, we incurred $0.7 million in costs for inventory adjustments associated with the acquisition of Buffalo Filter as further described in Note 3. These costs were charged to cost of sales.

During the three months ended March 31, 2019, we incurred $7.2 million in costs associated with the February 11, 2019 acquisition of Buffalo Filter as further described in Note 3 that were included in selling and administrative expense. These costs include investment banking fees, consulting fees, legal fees and integration related costs.

During the three months ended March 31, 2019, we incurred a $3.6 million charge related to commitment fees paid to certain of our lenders, which provided a financing commitment for the Buffalo Filter acquisition and recorded a loss on the early extinguishment of debt of $0.3 million in conjunction with the sixth amended and restated senior credit agreement as further described in Note 17.