A summary and components of our restructuring initiatives are presented below and include accruals for new programs as well as revisions to estimates, both increases and decreases, to programs accrued in prior periods:

 

		Severance Related Costs				Third Party Contractor Termination Costs				Facility Closure and Other Related Costs				Asset Impairments(1)				Total
Liability, June 30, 2014		$	54,157			$	0			$	30,262			$	0			$	84,419
Expense(2)			36,674				2,034				535				7,508				46,751
Accumulated depreciation offset			0				0				0				(7,508	)			(7,508	)
Payments			(16,862	)			(1,998	)			(18,969	)			0				(37,829	)
Reclassified liabilities(3)			893				0				0				0				893
Foreign currency translation			(12,896	)			(2	)			(2,494	)			0				(15,392	)
Liability, March 31, 2015		$	61,966			$	34			$	9,334			$	0			$	71,334
Liability, June 30, 2013		$	23,563			$	1,014			$	33,848			$	0			$	58,425
Expense(2)			20,000				4,213				3,954				5,541				33,708
Accumulated depreciation offset			0				0				0				(5,541	)			(5,541	)
Payments			(30,336	)			(5,274	)			(10,094	)			0				(45,704	)
Foreign currency translation			1,175				47				1,485				0				2,707
Liability, March 31, 2014		$	14,402			$	0			$	29,193			$	0			$	43,595

 

 

(1)	Credits related to restructuring charges for accelerated depreciation and inventory provisions are recorded against the related assets in Property, plant and equipment, net or Inventories in our Condensed Consolidated Balance Sheets and do not impact the restructuring liability.

(2)	Restructuring expenses noted above are primarily in SG&A in our Condensed Consolidated Statements of Income. Asset impairments which consist of accelerated depreciation and inventory provisions are primarily in Cost of sales in our Condensed Consolidated Statements of Income.

(3)	Certain pre-existing pension liabilities were transferred and reduced the restructuring expenses recorded as part of an individual restructuring program initiated in this quarter. These offsets are shown as Reclassified liabilities as noted above.