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Restructuring | 9 Months Ended
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Sep. 30, 2016
Restructuring | Restructuring During the nine months ended September 30, 2016 and the year ended December 31, 2015, we continued execution of certain business restructuring initiatives aimed at reducing our fixed cost structure and realigning our business. Initiatives during the nine months ended September 30, 2016 included the reduction in hourly and salaried headcount of approximately 475 employees, consisting of approximately 75 in Water Quality Systems, 100 in Flow & Filtration Solutions and 300 in Technical Solutions. Initiatives during the year ended December 31, 2015 included the reduction in hourly and salaried headcount of approximately 500 employees, consisting of approximately 100 in Water Quality Systems, 200 in Flow & Filtration Solutions and 200 in Technical Solutions. Restructuring related costs included in Selling, general and administrative expenses in the Condensed Consolidated Statements of Operations and Comprehensive Income (Loss) included costs for severance and other restructuring costs as follows:
| Three months ended |  | Nine months ended
In millions | September 30, 2016 | September 26, 2015 |  | September 30, 2016 | September 26, 2015
Severance and related costs | $ | 7.3 |  | $ | 6.8 |  |  | $ | 19.2 |  | $ | 13.8 |
Other | — |  | 0.4 |  |  | 0.7 |  | 3.8 |
Total restructuring costs | $ | 7.3 |  | $ | 7.2 |  |  | $ | 19.9 |  | $ | 17.6 |
Other restructuring costs primarily consist of asset impairment and various contract termination costs. Restructuring costs by reportable segment for the three and nine months ended September 30, 2016 and September 26, 2015 were as follows:
| Three months ended |  | Nine months ended
In millions | September 30, 2016 | September 26, 2015 |  | September 30, 2016 | September 26, 2015
Water Quality Systems | $ | 0.2 |  | $ | 1.5 |  |  | $ | 4.5 |  | $ | 4.8 |
Flow & Filtration Solutions | — |  | 3.5 |  |  | 2.6 |  | 7.2 |
Technical Solutions | 7.1 |  | 2.2 |  |  | 11.0 |  | 5.6 |
Other | — |  | — |  |  | 1.8 |  | — |
Consolidated | $ | 7.3 |  | $ | 7.2 |  |  | $ | 19.9 |  | $ | 17.6 |
Activity in the restructuring accrual recorded in Other current liabilities and Employee compensation and benefits in the Condensed Consolidated Balance Sheets is summarized as follows for the nine months ended September 30, 2016:
In millions | September 30, 2016
Beginning balance | $ | 37.1 |
Costs incurred | 19.2 |
Cash payments and other | (23.6 | )
Ending balance | $ | 32.7 |

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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://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4) -URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140904-122747 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 5.P.3) -URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140864-122747 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 + Details
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