Restructuring charges represent costs associated with the relocation or reorganization of certain business activities and facility closures and include costs related to employee severance at closed facilities, contract termination costs, asset write-downs and other costs. Severance costs primarily include costs associated with involuntary termination benefits. Contract termination costs include costs related to termination of operating leases or other contract termination costs. Asset write-downs include accelerated depreciation of fixed assets, accelerated amortization of intangible assets, divestiture of certain non-strategic assets and inventory write-downs. Other costs generally include costs related to employee relocation, asset relocation, vacant facility costs (i.e., taxes and insurance) and other charges. The following is a summary of restructuring charges, net of adjustments, for the Realignment Programs: (1) Income tax expense includes exit taxes as well as non-deductible costs. 110 (1) Income tax (benefit) expense includes exit taxes as well as non-deductible costs. The following is a summary of total inception to date restructuring charges, net of adjustments, related to the Realignment Programs: December 31, 2018  (Amounts in thousands) Severance Contract Termination Asset Write- Downs Other Total COS $ 2,975 $ 5 $ 9,018 $ 10,777 $ 22,775 SG&A 1,875 — 12 362 2,249 Income tax expense(1) — — — (1,000 ) (1,000 ) Total $ 4,850 $ 5 $ 9,030 $ 10,139 $ 24,024 December 31, 2017  (Amounts in thousands) Severance Contract Termination Asset Write- Downs Other Total COS $ 10,241 $ 293 $ 6,400 $ 7,010 $ 23,944 SG&A (897) — 249 2,097 1,449 Income tax expense(1) — — — 1,000 1,000 Total $ 9,344 $ 293 $ 6,649 $ 10,107 $ 26,393 Inception to Date  (Amounts in thousands) Severance Contract Termination Asset Write- Downs Other Total (1) COS $ 85,160 $ 907 $ 24,335 $ 25,665 $ 136,067 SG&A 31,745 43 1,689 13,205 46,682 Income tax expense(1) — — — 20,500 20,500 Total $ 116,905 $ 950 $ 26,024 $ 59,370 $ 203,249