Restructuring expenses, included in cost of goods sold and restructuring for the fiscal years ended September 30, 2024, 2023 and 2022, are as follows (in thousands):


	2024			2023 (a)			2022
Included in cost of goods sold
Distribution center consolidation and store optimization plan	$	—		$	(5,788	)	$	19,403
Transformation plan		—			—			(1,087	)
Total in cost of goods sold	$	—		$	(5,788	)	$	18,316

Included in restructuring
Distribution center consolidation and store optimization plan	$	(75	)	$	17,205		$	26,110
Transformation plan		—			—			1,467
Total in restructuring		(75	)		17,205			27,577
Total restructuring expenses	$	(75	)	$	11,417		$	45,893

(a)

Amounts related to the Plan included favorable adjustments to our expected obsolescence reserve within costs of goods sold and costs associated with the closure of stores and distribution centers during the period.

In fiscal year 2022, our Board approved the Plan consisting of the planned closure of 330 SBS stores and 35 BSG stores and two BSG distribution centers in Clackamas, Oregon and Pottsville, Pennsylvania. Stores identified for early closure were part of a strategic evaluation which included a market analysis of certain locations where we believed we would be able to recapture demand and improve profitability.

As of September 30, 2024, the Plan has been substantially completed, as the only two remaining BSG stores to be closed were closed during the fiscal year. However, we may still incur future immaterial charges related to store closures such as exit costs, lease negotiation penalties, termination benefits and adjustments to estimates. As of September 30, 2024, there were no material outstanding liabilities for exit costs or involuntary employee termination benefits. In fiscal year 2023, we closed 294 SBS stores and 26 BSG stores, as well as the two BSG distribution centers. In fiscal year 2022, we closed 36 SBS stores and 7 BSG stores.

We previously disclosed a plan to focus on certain core business strategies. In addition to optimizing our supply chain network with changes to our transportation model and network of nodes, we improved our marketing and digital commerce capabilities and advanced our merchandising transformation efforts. In addition, we expanded our plan and announced a reduction in workforce within our field and headquarters. Furthermore, our Board approved the divestiture of our operations in Peru, which was not material to our results of operation. All these together made up our Transformation Plan. We did not incur any additional expenses or liabilities related to our Transformation Plan in fiscal years 2024 or 2023.