(1) Income tax expense (benefit) 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: (1) Income tax expense (benefit) includes exit taxes as well as non-deductible costs. The following represents the activity, primarily severance, related to the restructuring reserve for the Realignment Programs for the years ended December 31, 2019 and 2018: (1) Includes a reduction of severance accruals associated with the divestiture of two FPD locations and associated product lines in 2018. Refer to Note 3 of this Annual Report for further discussion. 106 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 Inception to Date  (Amounts in thousands) Severance Contract Termination Asset Write- Downs Other Total (1) COS $ 87,343 $ 965 $ 22,553 $ 29,008 $ 139,869 SG&A 33,956 43 (16,740) 13,369 30,628 Income tax expense(1) — — — 16,500 16,500 Total $ 121,299 $ 1,008 $ 5,813 $ 58,877 $ 186,997 (Amounts in thousands) 2019 2018 Balance at January 1, $ 11,927 $ 39,230 Charges 7,958 15,996 Cash expenditures (12,865 ) (28,267 ) Other non-cash adjustments, including currency(1) (317) (15,032) Balance at December 31, $ 6,703 $ 11,927