On June 29, 2020, the Company committed to a series of restructuring activities within its Access Equipment segment. On that day, the Company announced that it would close its Medias, Romania manufacturing facility. The Company relocated production to factories in the United States, Mexico and China. The Company also announced that it would close its service center in Riverside, California. Both facilities were closed to simplify and better align operations to support customers and enable sustainable growth. The Company ceased all operations in Medias by June 30, 2021 and in Riverside as of December 31, 2020. In addition, the Access Equipment segment initiated targeted reductions in its salaried workforce in response to the ongoing COVID-19 pandemic. The Company recognized $0.2 million of expense related to restructuring for the three months ended June 30, 2021. The Company recognized restructuring costs of $3.4 million for the nine months ended June 30, 2021 consisting of long-lived asset impairments, lease termination costs and employee severance costs. The Company recognized $7.6 million of expense related to restructuring for the three and nine months ended June 30, 2020. The Company incurred additional charges of $1.1 million related to these restructuring actions for the three months ended June 30, 2021, consisting of $0.7 million of inventory obsolescence and $0.4 million of other costs. The Company incurred $8.1 million related to these restructuring actions for the nine months ended June 30, 2021, consisting of $2.8 million of accelerated depreciation, $4.5 million of inventory obsolescence and $0.8 million of other costs.

On July 23, 2020, the Company committed to a series of restructuring activities within the Commercial segment. On that day, the Company announced that it would cease production of rear discharge concrete mixers at its Dodge Center, Minnesota, facility and relocate it to London, Ontario. The Dodge Center factory is now focused on refuse collection vehicle manufacturing. The Company believes both product lines will benefit from focused facilities. The Company ceased all concrete mixer operations in Dodge Center as of December 31, 2020. The Company did not incur any charges related to restructuring during the three month period ended June 30, 3021. The Company incurred charges related to restructuring of $0.1 for the nine month period ended June 30, 2021, consisting of severance costs and other post-employment-related benefits. The Company incurred charges related to restructuring of $1.5 million for the three and nine month ended June 30, 2020.

	Three Months Ended June 30, 2021						Three Months Ended June 30, 2020
	Cost of Sales		Selling, General and Administrative Expenses		Total		Cost of Sales		Selling, General and Administrative Expenses		Total
Access Equipment	$	0.1	$	0.1	$	0.2	$	2.6	$	5.0	$	7.6
Commercial		—		—		—		0.7		0.8		1.5
Fire & Emergency		—		—		—		0.3		0.8		1.1
Total	$	0.1	$	0.1	$	0.2	$	3.6	$	6.6	$	10.2

	Nine Months Ended June 30, 2021								Nine Months Ended June 30, 2020
	Cost of Sales		Selling, General and Administrative Expenses			Total			Cost of Sales		Selling, General and Administrative Expenses		Total
Access Equipment	$	4.6	$	(1.2	)	$	3.4		$	2.6	$	5.0	$	7.6
Commercial		0.1		—			0.1			0.7		0.8		1.5
Fire & Emergency		—		—			—			0.3		0.8		1.1
Corporate		—		(0.4	)		(0.4	)		—		—		—
Total	$	4.7	$	(1.6	)	$	3.1		$	3.6	$	6.6	$	10.2

Changes in the Company’s restructuring reserves, included within “Other current liabilities” in the Condensed Consolidated Balance Sheets, were as follows (in millions):

	Employee Severance and Termination Benefits			Property, Plant and Equipment Impairment			Other Costs			Total
Balance at September 30, 2020	$	9.7		$	—		$	0.3		$	10.0
Restructuring provision		0.3			2.3			0.5			3.1
Utilized - cash		(8.4	)		—			(2.3	)		(10.7	)
Utilized - noncash		—			(2.3	)		1.6			(0.7	)
Balance at June 30, 2021	$	1.6		$	—		$	0.1		$	1.7

	Employee Severance and Termination Benefits		Property, Plant and Equipment Impairment			Other Costs		Total
Balance at September 30, 2019	$	—	$	—		$	—	$	—
Restructuring provision		9.4		0.8			—		10.2
Utilized - cash		—		—			—		—
Utilized - noncash		—		(0.8	)		—		(0.8	)
Balance at June 30, 2020	$	9.4	$	—		$	—	$	9.4