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Other Balance Sheet Captions | 12 Months Ended
--- | ---
Dec. 31, 2016
Supplemental Balance Sheet Disclosures [Abstract] |
Other Balance Sheet Captions |
NOTE 2: | OTHER BALANCE SHEET CAPTIONS
Inventory. Inventory consists of the following:
| December 31,
| 2016 |  | 2015
Finished goods | $ | 14,002 |  |  | $ | 15,126 |
Barreled distillate (bourbon and whiskey) | 50,941 |  |  | 28,278 |
Raw materials | 4,274 |  |  | 6,675 |
Work in process | 1,933 |  |  | 2,364 |
Maintenance materials | 6,231 |  |  | 5,371 |
Other | 1,477 |  |  | 887 |
Total | $ | 78,858 |  |  | $ | 58,701 |
Property and equipment. Property and equipment consist of the following:
| December 31,
| 2016 |  | 2015
Land, buildings and improvements | $ | 67,487 |  |  | $ | 56,143 |
Transportation equipment | 3,253 |  |  | 5,417 |
Machinery and equipment | 164,871 |  |  | 152,742 |
Construction in progress | 10,608 |  |  | 15,612 |
Property and equipment, at cost | 246,219 |  |  | 229,914 |
Less accumulated depreciation and amortization | (153,428 | ) |  | (146,360 | )
Property and equipment, net | $ | 92,791 |  |  | $ | 83,554 |
Property and equipment includes machinery and equipment assets under capital leases totaling $0 and $8,376 at December 31, 2016 and 2015, respectively. Accumulated depreciation for these leased assets was $5,756 at December 31, 2015. Accrued expenses. Accrued expenses consist of the following:
| December 31,
| 2016 |  | 2015
Employee benefit plans | $ | 820 |  |  | $ | 1,027 |
Salaries and wages | 5,641 |  |  | 6,790 |
Restructuring and severance charges | 124 |  |  | 517 |
Property taxes | 824 |  |  | 784 |
Other accrued expenses | 1,536 |  |  | 1,282 |
Total | $ | 8,945 |  |  | $ | 10,400 |
Deferred credits. Deferred credits consist of the following:
|  | Year Ended December 31, |
|  | 2016 |  | 2015 |
USDA grant(a) |  | $ | 1,434 |  |  | $ | 1,949 |  |
LCD reimbursement(b) |  | 959 |  |  | 1,042 |  |
Other reimbursement |  | 313 |  |  | 411 |  |
Deferred incentive |  | 272 |  |  | — |  |
Total |  | $ | 2,978 |  |  | $ | 3,402 |  |
(a) | In 2001, the United States Department of Agriculture developed a grant program for the gluten industry ("USDA grant") and the Company received nearly $26,000 of grants required to be used for research, marketing, promotional and capital costs related to value added gluten and starch products.
(b) | In 2012, the Lawrenceburg Conservancy District ("LCD") in Greendale, IN agreed to reimburse the Company up to $1,250 of certain capital maintenance costs of a Company owned warehouse structure that is integral to the efficacy of the LCD’s flood control system ("LCD reimbursement"). Certain capital maintenance activities were completed prior to December 31, 2012 and the remaining capital maintenance activities were completed during 2014. As of December 31, 2014 the Company had received a total of $1,236 in reimbursements.

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