Restructuring charges are reported as a separate line within operating earnings in the Condensed Consolidated Statements of Earnings.

Total restructuring charges are as follows:


	Three Months Ended
	June 30, 2023		June 30, 2022
Restructuring charges	$	1,895	$	630


	Six Months Ended
	June 30, 2023		June 30, 2022
Restructuring charges	$	2,807	$	942

In September 2020, we initiated a restructuring plan focused on optimizing our manufacturing footprint and improving operational efficiency by better utilizing our systems capabilities (the "September 2020 Plan"). This plan includes transitioning certain administrative functions to a shared service center, realignment of manufacturing locations, and certain other efficiency improvement actions. The restructuring cost of the September 2020 Plan is estimated to be in the range of $3,500 to $4,500, including workforce reduction charges, building and equipment relocation charges and other contract and asset-related costs. We have incurred $3,767 in program costs to date. During the three months ended June 30, 2023, we recorded $1,488 in restructuring costs comprised of $164 and $1,324 in workforce reduction and asset impairment charges, respectively. During the six months ended June 30, 2023, we recorded $1,708 in restructuring costs, comprised of $384 and $1,324 in workforce reduction and asset impairment charges, respectively. The total restructuring liability

associated with these actions was $49 as of June 30, 2023. The total restructuring liability associated with these actions was $634 as of December 31, 2022.

From time to time, we undertake other restructuring activities that are not part of a formal plan. During the three and six months ended June 30, 2023, we incurred restructuring charges of $407 and $1,099, respectively. During the three and six months ended June 30, 2022, we incurred restructuring charges of $470 and $782, respectively. The total restructuring liability associated with these actions was $375 at June 30, 2023 and $235 at December 31, 2022.

During the first quarter of 2023, we announced the shutdown of our Juarez manufacturing facility. As a part of this activity, operations from the Juarez plant will be consolidated into our expanded Matamoros facility. We expect the completion of these activities to occur in 2024. The total restructuring cost of the activities associated with the closure and consolidation is estimated to be in the range of $1,500 and $3,000, including workforce reduction charges, building and equipment relocation charges and other contract and asset-related costs. During the three and six months ended June 30, 2023, we incurred costs associated with the planned activities of the Juarez shutdown of $151 and $253, respectively. The restructuring liability associated with the shutdown is $83 as of June 30, 2023. These balances are included in our other restructuring activity amounts referenced in the preceding paragraph.

The following table displays the restructuring liability activity included in accrued expenses and other liabilities for all plans for the six months ended June 30, 2023:


Restructuring liability at January 1, 2023	$	869
Restructuring charges		2,807
Costs paid		(1,891	)
Other activity(1)		(1,361	)
Restructuring liability at June 30, 2023	$	424

(1)

Other activity includes non-cash asset impairment charges.