| Schedule of Cumulative Charges Incurred Related to Shutdown |
The following table details the charges incurred related primarily to the mill closure in 2012 as included in Restructuring charges in our accompanying consolidated statements of operations: | | | | | | | | | | | | | | Year Ended December 31, | | | (Dollars in thousands) | 2013 | | 2012 | | Cumulative Incurred | Property and equipment | $ | — |
| | $ | 66,521 |
| | $ | 66,521 |
| Severance and benefit costs | 688 |
| | 19,373 |
| | 20,061 |
| Write-off of spare parts and inventory | — |
| | 6,934 |
| | 6,934 |
| Trademark impairment | — |
| | 3,693 |
| | 3,693 |
| Purchase obligations and commitments | (594 | ) | | 2,420 |
| | 1,826 |
| Other miscellaneous costs | 1,284 |
| | 3,463 |
| | 4,747 |
| Total restructuring charges | $ | 1,378 |
| | $ | 102,404 |
| | $ | 103,782 |
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The following table details the charges incurred related primarily to the Bucksport mill closure in 2014 as included in Restructuring charges on our accompanying consolidated statements of operations: | | | | | | | | | (Dollars in thousands) | Year Ended December 31, 2014 | | Cumulative Incurred | Property and equipment | $ | 88,728 |
| | $ | 88,728 |
| Severance and benefit costs | 26,812 |
| | 26,812 |
| Write-off of spare parts, inventory and other assets | 13,876 |
| | 13,876 |
| Write-off of purchase obligations and commitments | 1,531 |
| | 1,531 |
| Other miscellaneous costs | 3,539 |
| | 3,539 |
| Total restructuring charges | $ | 134,486 |
| | $ | 134,486 |
|
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| Schedule of Changes in Shutdown Liability |
The following details the changes in our associated restructuring reserve liabilities during the years ended December 31, 2014 and 2013, which are included in Accrued liabilities on our consolidated balance sheets: | | | | | | | | | | Year Ended December 31, | (Dollars in thousands) | 2014 | | 2013 | Beginning balance of reserve | $ | — |
| | $ | 5,098 |
| Severance and benefit costs | 25,768 |
| | 196 |
| Severance and benefit payments | (3,118 | ) | | (3,678 | ) | Purchase obligations | 1,531 |
| | — |
| Payments on purchase obligations | — |
| | (561 | ) | Severance and benefit reserve adjustments | — |
| | (461 | ) | Purchase obligation reserve adjustments | — |
| | (594 | ) | Ending balance of reserve | $ | 24,181 |
| | $ | — |
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