Restructuring and Integration Expenses

9 Months Ended

Sep. 30, 2021

Restructuring and Integration Expenses [Abstract]

Note 4. Restructuring and Integration Expenses

The aggregated liabilities included in “sundry payables and accrued expenses” and “other accrued liabilities” in the consolidated balance sheet relating to the restructuring and integration activities as of December 31, 2020 and September 30, 2021 and for the nine months ended September 30, 2021, consisted of the following (in thousands):

	Workforce Reduction			Other Exit Costs			Total
Exit activity liability at December 31, 2020	$	179		$	—		$	179
Restructuring and integration costs:
Amounts provided for during 2021		—			166			166
Cash payments		(90	)		(166	)		(256	)
Exit activity liability at September 30, 2021	$	89		$	—		$	89

Integration Costs

Particulate Matter Sensor (“Soot Sensor”) Product Line Relocation

In connection with our acquisition in March 2021 of certain soot sensor product lines from Stoneridge, Inc., we incurred certain integration expenses in connection with the relocation of certain inventory, machinery, and equipment from Stoneridge’s facility in Lexington, Ohio to our existing facility in Independence, Kansas. Integration expenses recognized and cash payments made of $166,000, during the nine months ended September 30, 2021, related to these relocation activities in our Engine Management segment. Total relocation expenses of approximately $400,000 are expected to be incurred related to the relocation. We anticipate that the soot sensor product line relocation will be completed within 12 months.

Restructuring Costs

Plant Rationalization Programs

The 2016 Plant Rationalization Program, which included the shutdown and sale of our Grapevine, Texas facility, and the 2017 Orlando Plant Rationalization Program, which included the shutdown our Orlando Florida facility, have been substantially completed. Cash payments made of $90,000 during the nine months ended September 30, 2021, and the remaining aggregate liability of $89,000 consists of severance payments to former employees terminated in connection with these programs.