This excerpt taken from the ALG 8-K filed Jan 20, 2010.
Utility Vehicle Product Line Discontinuance
The Company approved a plan to discontinue the utility vehicle product line and recorded restructuring costs of approximately $16.3 million. Included in the restructuring costs were $2.4 million in contract-related termination costs with a supplier, $9.1 million for an unfavorable purchase commitment and $4.8 million of asset impairments associated with machinery, equipment, tooling, software and inventory write-downs.
$6.9 million in restructuring reserves was used during the six months ended June 30, 2009. The balance of $6.8 million as of June 30, 2009 is expected to be utilized in the next twelve months, of which $1.2 million is included in accounts receivable and $5.6 million in restructuring reserves in the accompanying balance sheets.