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At December 31, 2014, the accrued employee termination benefits relate to the reduction of approximately 200 employees to be completed over the next two years. The exit costs relate primarily to lease continuation obligations. 

Cost to complete  — The following table provides project-to-date and estimated future expenses for completion of our pending restructuring initiatives for our business segments. 

<img src='content_image/289935.jpg'>

The future cost to complete includes estimated separation costs, primarily those associated with one-time benefit programs, and exit costs, including lease continuation costs, equipment transfers and other costs which are required to be recognized as closures are finalized or as incurred during the closure. 

## Note 6. Inventories 

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