3. RESTRUCTURING AND ACQUISITION-RELATED COSTS

In 2016, AAM initiated actions under a global restructuring program (the 2016 Program) focused on creating a more streamlined organization in addition to reducing our cost structure and preparing for acquisition and integration activities. Since the inception of the 2016 Program, we have incurred severance charges totaling $2.8 million and implementation costs totaling $29.6 million. We do not expect to incur any additional restructuring charges in future periods related to the 2016 Program.

A summary of our restructuring activity for the years 2018, 2017 and 2016 is shown below:



	Severance Charges			Implementation Costs			Asset Impairment Charges			Total
	(in millions)
Accrual at January 1, 2016	$	—		$	—		$	—		$	—
Charges	0.6			10.2			4.5			15.3
Cash utilization	—			(1.0		)	—			(1.0		)
Non-cash utilization	—			—			(4.5		)	(4.5		)
Accrual at December 31, 2016	0.6			9.2			—			9.8
Charges	2.0			13.9			1.5			17.4
Cash utilization	(2.3		)	(23.1		)	—			(25.4		)
Non-cash utilization	—			—			(1.5		)	(1.5		)
Accrual at December 31, 2017	0.3			—			—			0.3
Charges	2.5			11.7			30.0			44.2
Cash utilization	(0.4		)	(10.1		)	—			(10.5		)
Non-cash utilization	—			—			(30.0		)	(30.0		)
Accrual at December 31, 2018	$	2.4		$	1.6		$	—		$	4.0

In addition to costs incurred under the 2016 program, we initiated actions in 2018 to exit operations at manufacturing facilities in our Driveline, Metal Forming and Powertrain segments. As part of our total restructuring actions, we incurred severance charges of approximately $2.5 million, as well as implementation costs, including professional expenses, of approximately $11.7 million, and asset impairment charges of $30.0 million to impair long-lived assets that were not to be redeployed to other AAM facilities.

In 2017, we incurred severance charges of approximately $2.0 million, as well as other implementation costs, including professional fees, of approximately $13.9 million, and asset impairment charges of $1.5 million. In 2016, severance charges were approximately $0.6 million, while implementation costs were $10.2 million and asset impairment charges were $4.5 million.

In 2019, we plan to initiate a new global restructuring program (the 2019 Program) to further streamline our business by consolidating our four existing business units into three business units. This activity will occur through the disaggregation of our Powertrain business unit, with a portion moving into our Driveline business unit and a portion moving into our Metal Forming business unit. The primary objectives of this consolidation are to finalize the integration of MPG in a timely manner, align AAM's product and process technologies, and to achieve efficiencies within our corporate and business unit support teams to reduce cost in our business. We did not incur any charges under the 2019 Program during 2018. We expect to incur approximately $25 million to $35 million of total restructuring charges in 2019, including costs incurred under the 2019 Program.

Also in 2017, we completed our acquisitions of MPG and USM Mexico. The following table represents a summary of charges incurred in 2018 related to these acquisitions:



	Acquisition-Related Costs		Severance Charges		Integration Expenses		Total
	(in millions)
Charges	$	1.2	$	0.5	$	33.0	$	34.7

Total restructuring and acquisition-related charges in 2018							$	78.9

Acquisition-related costs primarily consist of advisory, legal, accounting, valuation and certain other professional or consulting fees incurred. Integration expenses reflect costs incurred for information technology systems, ongoing operational activities, and consulting fees incurred in conjunction with the acquisitions. In 2017, there were $40.7 million of acquisition-related costs, $7.2 million of severance charges and $45.4 million of integration expenses, as compared to $9.5 million of acquisition-related costs and $1.4 million of integration expenses in 2016, related to the acquisitions of MPG and USM Mexico.

Total restructuring charges and acquisition-related charges of $78.9 million, $110.7 million and $26.2 million are shown on a separate line item titled "Restructuring and Acquisition-Related Costs" in our Consolidated Statements of Operations for 2018, 2017 and 2016, respectively.