The business segment components of the restructuring charges recorded in 2007, 2006 and 2005 are as follows :
    The restructuring charges recorded in the consumer business include severance costs and special early retirement benefits associated with our voluntary separation program in several functions in the U.S. and Europe; consolidation of certain manufacturing facilities in Europe; and closure of manufacturing facilities in Salinas, California, Sydney, Australia, and Kerava, Finland.
     The restructuring charges recorded in the industrial business include severance costs and special early retirement benefits associated with our voluntary separation program in several functions in the U.S. and Europe; closures of manufacturing facilities in Hunt Valley, Maryland, and Paisley, Scotland (offset by the asset gain) including other exit and inventory write-off costs and accelerated depreciation of assets.
     During 2007 and 2006, we spent $42.2 million and $39.5 million, respectively, in cash on the restructuring plan. From inception of the project in November 2005, $83.3 million in cash has been spent on the restructuring plan, including the $9.2 million net cash received on redemption of our Signature investment in 2006.
     The major components of the restructuring charges and the remaining accrual balance relating to the 2005 restructuring plan as of November 30, 2005, 2006 and 2007 follow:

    During the year ended November 30, 2005, we recorded restructuring charges of $0.5 million in connection with a previous restructuring plan.

4. GOODWILL AND INTANGIBLE ASSETS
The following table displays intangible assets as of November 30, 2007 and 2006:

    Intangible asset amortization expense was $3.2 million, $1.8 million and $0.5 million for 2007, 2006 and 2005, respectively. At November 30, 2007, amortizable intangible assets have an average remaining life of approximately
12 years.
    The changes in the carrying amount of goodwill by segment for the years ended November 30, 2007 and 2006 are as follows:

5. INVESTMENTS IN AFFILIATES
Summarized year-end information from the financial statements of unconsolidated affiliates representing 100%
of the businesses follows:

The results for 2006 include income activity for our investment in Signature only through the date of its redemption in the second quarter of 2006 (see note 3).
Our share of undistributed earnings of unconsolidated