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RESTRUCTURING COSTS | 6 Months Ended | 12 Months Ended
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Jun. 30, 2020 | Dec. 31, 2019
RESTRUCTURING COSTS |  |
RESTRUCTURING COSTS | RESTRUCTURING COSTS Restructuring costs include expenses associated with the Company's efforts to continually improve operational efficiency and deploy assets to remain competitive on a worldwide basis. Start-up and moving costs include costs of moving fixed assets, employee training and relocation. Vacant facility costs include security, maintenance, utilities and other costs. The Company expects full year 2020 restructuring expense to be approximately $8.0; however, due to the ongoing impact of COVID-19, the company is continuing to reassess its operations which may lead to further restructuring actions in 2020, and thereafter. This expense primarily will relate to severance and benefits as part of the organizational re-alignment initiatives. Restructuring costs by business segment are as follows:
| Three months ended June 30, 2020 |  | Three months ended June 30, 2019 |  | Six months ended June 30, 2020 |  | Six months ended June 30, 2019
Americas | $ | 0.7 |  |  | $ | 0.4 |  |  | $ | 1.0 |  |  | $ | 0.8 |
Asia Pacific | — |  |  | — |  |  | 0.2 |  |  | 0.1 |
Europe, Middle East & Africa | 1.6 |  |  | 4.2 |  |  | 0.8 |  |  | 4.5 |
Corporate | 0.1 |  |  | — |  |  | (0.7) |  |  | — |
Total | $ | 2.4 |  |  | $ | 4.6 |  |  | $ | 1.3 |  |  | $ | 5.4 |
The change in the liability for the restructuring of operations during the six months ended June 30, 2020 are as follows:
| December 31, 2019 |  | Expense |  | Paid/Utilized |  | June 30, 2020
Severance and benefits | $ | 21.6 |  |  | $ | 0.6 |  |  | $ | (12.7) |  |  | $ | 9.5 |
Lease and contract terminations | — |  |  | — |  |  | — |  |  | — |
Vacant facility and other shutdown costs | 0.6 |  |  | — |  |  | (0.1) |  |  | 0.5 |
Start-up and moving costs | — |  |  | 0.7 |  |  | (0.7) |  |  | — |
Total | $ | 22.2 |  |  | $ | 1.3 |  |  | $ | (13.5) |  |  | $ | 10.0 |
The change in the liability for the restructuring of operations during the six months ended June 30, 2019 are as follows:
| December 31, 2018 |  | Expense |  | Paid/Utilized |  | June 30, 2019
Severance and benefits | $ | 24.6 |  |  | $ | 4.4 |  |  | $ | (11.7) |  |  | $ | 17.3 |
Lease and contract terminations | — |  |  | — |  |  | — |  |  | — |
Vacant facility and other shutdown costs | 1.2 |  |  | 0.6 |  |  | (0.7) |  |  | 1.1 |
Start-up and moving costs | — |  |  | 0.4 |  |  | (0.4) |  |  | — |
Total | $ | 25.8 |  |  | $ | 5.4 |  |  | $ | (12.8) |  |  | $ | 18.4 |
| (5) RESTRUCTURING COSTS Restructuring expense reflects costs associated with the Company’s efforts to continually improve operational efficiency and deploy assets to remain competitive on a worldwide basis. Shutdown costs include severance, benefits, stay bonuses, lease and contract terminations and asset write-downs. Start-up and moving costs include costs of moving fixed assets, employee training and relocation. Vacant facility costs include security, maintenance, utilities and other costs. Restructuring expenses were $20.7, $46.2, $41.6 for the years ended December 31, 2019, 2018 and 2017, respectively. These expenses are recorded in other deductions, net in the consolidated statements of earnings (loss). The Company expects full year 2020 restructuring expense to be approximately $7.9. This expense primarily will relate to severance and benefits as part of the organizational re-alignment initiatives. The change in the liability for restructuring costs for the year ended December 31, 2019 follows:
|  |  |  | Paid/ |  |  |  |
|  | 2018 |  | Utilized |  | Expense |  | 2019
Severance and benefits |  | $ | 24.6 |  | $ | (21.6) |  | $ | 18.6 |  | $ | 21.6
Lease and contract terminations |  |  | — |  |  | — |  |  | — |  |  | —
Vacant facility and other shutdown costs |  |  | 1.2 |  |  | (1.3) |  |  | 0.7 |  |  | 0.6
Start-up and moving costs |  |  | — |  |  | (1.4) |  |  | 1.4 |  |  | —
Total |  | $ | 25.8 |  | $ | (24.3) |  | $ | 20.7 |  | $ | 22.2
The change in the liability for restructuring costs for the year ended December 31, 2018 follows:
|  |  |  |  | Paid/ |  |  |  |  |  |
|  | 2017 |  | Utilized |  | Expense |  | 2018
Severance and benefits |  | $ | 20.1 |  | $ | (28.7) |  | $ | 33.2 |  | $ | 24.6
Lease and contract terminations |  |  | 2.2 |  |  | (2.2) |  |  | — |  |  | —
Vacant facility and other shutdown costs |  |  | 5.9 |  |  | (15.2) |  |  | 10.5 |  |  | 1.2
Start-up and moving costs |  |  | 0.1 |  |  | (2.6) |  |  | 2.5 |  |  | —
Total |  | $ | 28.3 |  | $ | (48.7) |  | $ | 46.2 |  | $ | 25.8
The change in liability for the restructuring costs for the year ended December 31, 2017 follows:
|  |  |  |  | Paid/ |  |  |  |  |  |
|  | 2016 |  | Utilized |  | Expense |  | 2017
Severance and benefits |  | $ | 14.8 |  | $ | (24.7) |  | $ | 30.0 |  | $ | 20.1
Lease and contract terminations |  |  | 0.2 |  |  | (0.3) |  |  | 2.3 |  |  | 2.2
Vacant facility and other shutdown costs |  |  | 0.2 |  |  | (2.4) |  |  | 8.1 |  |  | 5.9
Start-up and moving costs |  |  | 0.4 |  |  | (1.5) |  |  | 1.2 |  |  | 0.1
Total |  | $ | 15.6 |  | $ | (28.9) |  | $ | 41.6 |  | $ | 28.3
Restructuring expense by business segment follows:
|  | December 31, |  | December 31, |  | December 31,
|  | 2019 |  | 2018 |  | 2017
Americas |  | $ | 5.3 |  | $ | 13.7 |  | $ | 11.7
Asia Pacific |  |  | 3.9 |  |  | 8.3 |  |  | 13.6
Europe, Middle East & Africa |  |  | 11.1 |  |  | 19.0 |  |  | 15.5
Corporate |  |  | 0.4 |  |  | 5.2 |  |  | 0.8
Total |  | $ | 20.7 |  | $ | 46.2 |  | $ | 41.6

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- Definition The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -URI http://asc.fasb.org/topic&trid=2175745 + Details
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- References No definition available. + Details
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