13.  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 Condensed Consolidated Statements of Operations as selling, general, and administrative expense.  Accrued closure costs are reflected in our Condensed Consolidated Balance Sheets as accrued 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 existing 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 expects to incur approximately $6.6 million of closure costs in connection with this activity.  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, of which $2.2 million were incurred during the three months ended September 30, 2018, pertaining to the above closure and transition related to the USI acquisition, in thousands:

We expect to pay the remaining closure costs primarily within one year. Non-cash adjustments in the table above relate to true-up of estimates to actual amounts and other subsequent changes.