8.    ACCRUED LIABILITIES

Accrued liabilities consist of the following:

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In line with the Company’s Simplify to Accelerate NOW strategy, during the first quarter of 2025, the Company began to create a state-of-the-art Fabrication Center of Excellence at the facility in Dothan, Alabama. Assembly operations from Dothan continue to be transferred into facilities in Tulsa, Oklahoma and Reynosa, Mexico.

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One-time costs in 2026 are anticipated to be approximately $2 to $3 million, primarily related to employee severance and other personnel-related expenses, and are expected to be substantively paid by the end of 2026.

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Restructuring expenses for this initiative, which are included in restructuring and business realignment costs in the condensed consolidated statement of income and comprehensive income, are as follows:

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