ACQUISITION, RESTRUCTURING AND OTHER ITEMS, NET

For the years ended May 31, 2018, 2017 and 2016 acquisition, restructuring and other items, net consisted of:



	Year ended May 31,
(in thousands)	2018		2017		2016
Legal	$	10,067	$	19,480	$	7,487
Intangible and other asset impairment	—		5,604		352
Restructuring	4,674		1,348		1,462
Other	691		1,078		3,290
Total	$	15,432	$	27,510	$	12,591

Of the $19.5 million in legal for fiscal year 2017, $12.5 million relates to a reserve for DOJ litigation settlement (see Note 15) and the remaining legal expenses relates to DOJ matters. The remaining legal expenses relate to litigation that is outside of the normal course of business.

Restructuring

The Company evaluates its performance and looks for opportunities to improve the overall operations of the Company on an ongoing basis. As a result of this evaluation, certain restructuring initiatives are taken to enhance the Company’s overall operations.

Operational Consolidation

On February 1, 2017, the Company announced to employees an operational consolidation plan (the “plan”) to consolidate manufacturing facilities in Manchester, GA and Denmead, UK into the Glens Falls and Queensbury, NY facilities. This plan will streamline and optimize the manufacturing functions into one centralized location increasing the utilization of the Glens Falls and Queensbury facilities, optimizing inventory and reducing cost of goods sold through savings in overhead expenses and direct labor. The restructuring activities associated with the plan were completed in the fourth quarter of fiscal year 2018 with immaterial validation costs to be incurred in the first quarter of fiscal year 2019.

The Company recorded restructuring charges related to the plan during the year ended May 31, 2018 and 2017 of $4.7 million and $1.3 million, respectively. Total restructuring charges recorded as part of the plan were $6.0 million. Termination benefits are only earned if an employee stays until their termination date; therefore, the expenses related to termination benefits are being recorded ratably over the service period.

The following table presents a rollforward of the restructuring reserve for the years ended May 31, 2018 and 2017:



										Contract
	Termination			Plant			Regulatory			Cancellation		Other
	Benefits			Consolidation			Filings			Costs		Costs			Total
(in thousands)
Balance at May 31, 2016	$	—		$	—		$	—		$	—	$	—		$	—
Charges	851			494			—			—		3			1,348
Non-cash adjustments	—			(108		)	—			—		—			(108		)
Cash payments	—			(275		)	—			—		(3		)	(278		)
Balance at May 31, 2017	$	851		$	111		$	—		$	—	$	—		$	962
Charges	1,440			2,892			68			200		74			4,674
Non-cash adjustments	—			(276		)	—			—		—			(276		)
Cash payments	(1,453		)	(2,706		)	(56		)	—		(74		)	(4,289		)
Balance at May 31, 2018	$	838		$	21		$	12		$	200	$	—		$	1,071

The Company’s restructuring liability of $1.1 million is mainly comprised of accruals for termination benefits which are expected to be paid in the next twelve months and are included in accrued expenses on the consolidated balance sheet.