v3.8.0.1
Restructuring and Other Related Charges (Tables)
 12 Months Ended
Dec. 31, 2017
Restructuring and Related Activities [Abstract]  
Restructuring and other related charges [Text Block]
Restructuring and other related charges recorded for the years ended December 31 by segment were as follows ($ in millions):
 
2017
 
2016
 
2015
Professional Instrumentation
$
12.8

 
$
6.8

 
$
9.4

Industrial Technologies
6.2

 
15.3

 
14.9

Total
$
19.0

 
$
22.1

 
$
24.3

These charges are reflected in the following captions in the accompanying Consolidated and Combined Statements of Earnings ($ in millions):
 
2017
 
2016
 
2015
Cost of sales
$
2.0

 
$
8.1

 
$
5.9

Selling, general and administrative expenses
17.0

 
14.0

 
18.4

Total
$
19.0

 
$
22.1

 
$
24.3

Restructuring and other related charges for the years ended December 31 were as follows ($ in millions):
 
2017
 
2016
 
2015
Employee severance related
$
14.2

 
$
14.7

 
$
11.8

Facility exit and other related
2.5

 
2.6

 
0.5

Impairment charges
2.3

 
4.8

 
12.0

Total restructuring and other related charges
$
19.0

 
$
22.1

 
$
24.3
Accrual balance and utilization by type of restructuring cost
The table below summarizes the accrual balance and utilization by type of restructuring cost associated with our 2017 and 2016 restructuring actions ($ in millions): 
 
Balance
as of
January 1, 2016
 
Costs
Incurred
 
Paid/
Settled
 
Balance 
as of
December
31, 2016
 
Costs
Incurred
 
Paid/
Settled
 
Balance as of December 31, 2017
Employee severance and related
$
10.6

 
$
14.7

 
$
(15.7
)
 
$
9.6

 
$
14.2

 
$
(13.8
)
 
$
10.0

Facility exit and other related
0.9

 
7.4

 
(7.2
)
 
1.1

 
4.8

 
(5.1
)
 
0.8

Total
$
11.5

 
$
22.1

 
$
(22.9
)
 
$
10.7

 
$
19.0

 
$
(18.9
)
 
$
10.8