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RESTRUCTURING ACTIONS RESTRUCTURING ACTIONS | 9 Months Ended
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Sep. 30, 2017
Restructuring and Related Activities [Abstract] |
RESTRUCTURING ACTIONS | RESTRUCTURING ACTIONS The table below summarizes the restructuring costs presented within general and administrative expenses in our Consolidated Condensed Statements of Operations for the three and nine months ended September 30, 2017 and 2016.
| Three Months |  | Nine Months
For the Periods Ended September 30 | 2017 |  | 2016 |  | 2017 |  | 2016
Severance costs | $ | 4.6 |  |  | $ | 3.1 |  |  | $ | 7.3 |  |  | $ | 22.0 |
Asset write-offs | 0.1 |  |  | 0.2 |  |  | 0.1 |  |  | 0.4 |
Other restructuring costs | — |  |  | 0.7 |  |  | 1.6 |  |  | 1.4 |
Total restructuring costs | $ | 4.7 |  |  | $ | 4.0 |  |  | $ | 9.0 |  |  | $ | 23.8 |
By segment: |  |  |  |  |  |  |
Industrial Process | $ | 3.2 |  |  | $ | 2.9 |  |  | $ | 4.9 |  |  | $ | 19.9 |
Motion Technologies | 0.5 |  |  | 1.1 |  |  | 1.3 |  |  | 2.5 |
Connect & Control Technologies | 1.6 |  |  | — |  |  | 2.8 |  |  | 0.9 |
Corporate and Other | (0.6 | ) |  | — |  |  | — |  |  | 0.5 |
The following table displays a rollforward of the restructuring accruals, presented on our Consolidated Condensed Balance Sheet within accrued liabilities, for the nine months ended September 30, 2017 and 2016.
For the Periods Ended September 30 | 2017 |  | 2016
Restructuring accruals - beginning balance | $ | 14.6 |  |  | $ | 20.0 |
Restructuring costs | 9.0 |  |  | 23.8 |
Cash payments | (13.8 | ) |  | (22.7 | )
Asset write-offs | (0.1 | ) |  | (0.4 | )
Foreign exchange translation and other | 1.4 |  |  | — |
Restructuring accrual - ending balance | $ | 11.1 |  |  | $ | 20.7 |
By accrual type: |  |  |
Severance accrual | $ | 9.9 |  |  | $ | 19.4 |
Facility carrying and other costs accrual | 1.2 |  |  | 1.3 |
We have initiated various restructuring activities throughout our businesses during the past two years, of which only those noted below are considered to be individually significant. Other less significant restructuring actions taken during 2017 and 2016 included various reduction in workforce initiatives. Industrial Process Restructuring Actions Beginning in early 2015, we have been executing a series of restructuring actions focused on achieving efficiencies and reducing the overall cost structure of the Industrial Process segment in an effort to align with the declining oil and gas market conditions experienced over the past two years. During the first nine months of 2017, we continued to pursue these objectives and we recognized $4.9 of restructuring costs primarily related to the exit of certain office space and severance for 61 employees. Cash payments related to the remaining accrual are expected to be substantially complete in 2018. However, we will continue to monitor and evaluate the need for any additional restructuring actions. The following table provides a rollforward of the restructuring accruals associated with the Industrial Process restructuring actions.
For the Nine Months Ended September 30 | 2017 |  | 2016
Restructuring accruals - beginning balance | $ | 6.5 |  |  | $ | 4.9 |
Restructuring costs | 4.9 |  |  | 19.9 |
Cash payments | (5.5 | ) |  | (12.8 | )
Asset write-offs | (0.1 | ) |  | (0.4 | )
Foreign exchange translation and other | (0.9 | ) |  | 0.3 |
Restructuring accruals - ending balance | $ | 4.9 |  |  | $ | 11.9 |

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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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