Quarterly report pursuant to Section 13 or 15(d)

Severance Expense

Severance Expense
9 Months Ended
Sep. 30, 2019
Restructuring and Related Activities [Abstract]  
Other Severance Expense SEVERANCE EXPENSE
In the second quarter of 2019, we recorded $2.9 million in selling, general and administrative ("SG&A") expenses for severance and related expenses to reflect the separation costs for our former President and Chief Executive Officer.

In the first quarter of 2018, we announced that we were changing our residential go-to-market strategy and empowering our distributors with the responsibilities of marketing, merchandising and direct sales representation. The new structure was designed to provide enhanced support and responsiveness to retailers. As a result of the reorganization, approximately 70 positions were eliminated, and the impacted employees received severance benefits. We recognized charges of $3.1 million primarily in SG&A expenses.