16. CLOSURE COSTS

We generally recognize expenses related to closures and position eliminations at the time of announcement or notification.  Such costs include termination and other severance benefits, lease abandonment costs, and other transition costs.  Closure costs are reflected in our Consolidated Statements of Operations as selling, general, and administrative expense.  In our Consolidated Balance Sheets, accrued severance closure costs are reflected as accrued liabilities and accrued lease abandonment costs are reflected as short-term and long-term lease liabilities.

In connection with the acquisition of USI, management performed an evaluation of the resources necessary to effectively operate the acquired business.  During the second quarter of 2018, management committed to a plan to close the USI corporate office in St. Paul, Minnesota, and consolidate certain administrative functions to our Daytona Beach, Florida, Branch Support Center.  As a result, the Company incurred approximately $6.9 million of closure costs in connection with
this activity of which $6.7 million was incurred during the year ended December 31, 2018 and $0.2 million was incurred
during the first quarter of 2019, which completed the anticipated costs of the program. Closure costs pertaining to the USI
acquisition are primarily included in general corporate expenses for segment reporting purposes.

The following table details our total estimated closure costs, by cost type, pertaining to the above closure and transition
related to the USI acquisition (in thousands):

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The remaining lease abandonment liability will be paid monthly through lease expiration on September 30, 2021. Non-cash adjustments in the table above relate to true-up of estimates to actual amounts and other subsequent changes.