Note 14. Restructuring and Impairment Charges

Severance and restructuring costs totaling $0.7 million and $7.2 million were recognized in the three and nine months ended September 30, 2016, comprised of initiatives impacting each of our segments. Of the amounts presented as restructuring costs for Precision Engineered Products, $0.9 million, relate primarily to integration costs.

Within the Precision Bearing Components Group, restructuring initiatives to optimize operations in the U.S., Italy, the Netherlands, Mexico and at segment headquarters resulted in a charge of $2.4 million, which consisted of severance costs relating to headcount reductions.

Within the Autocam Precision Components Group, certain restructuring programs, including the closure of one facility, the Wheeling Plant, resulted in a charge of $3.9 million.

The following table summarizes severance and restructuring activity related to actions incurred for the three and nine months ended September 30, 2016 and 2015:


	Three Months Ended		Nine Months Ended
	September 30,		September 30,
	2016		2016
Severance and other employee costs	$	497	$	4,315
Site closure and other associated cost		159		2,926

Restructuring and impairment charges	$	656	$	7,241


	Reserve							Reserve
	Balance at				Paid in			Balance at
	December 31, 2015		Charges		2016			September 30 2016
Severance and other employee costs	$	2,464	$	4,315	$	(4,145	)	$	2,634
Site closure and other associated cost		1,845		2,926		(3,519	)		1,252

Total	$	4,309	$	7,241	$	(7,664	)	$	3,886