Restructuring Activities

We implemented certain cost reduction or avoidance actions, primarily related to departmental restructuring, including headcount reductions resulting in associated severance costs. As described in Note 3, “Reportable Segments,” we executed a strategic realignment of our segment structure, which resulted in severance charges during the third quarter 2018. We currently do not expect any significant severance or restructuring charges during the remainder of 2018, although, we are closely monitoring our end markets and order rates and will continue to take appropriate and timely actions as necessary.

During 2017, we implemented a number of cost reduction or avoidance actions, including headcount reductions and facility closures and relocations primarily relating to the consolidation of certain of our facilities in China and relocation of the corporate headquarters. The E&C Wuxi, China facility consolidation was completed during the second quarter of 2017, and the China facility consolidation in our D&S East segment was substantially completed during the fourth quarter of 2017. Our corporate headquarters move from Garfield Heights, Ohio to Ball Ground, Georgia (which was officially effective October 26, 2017) was substantially completed at the end of 2017, and our Garfield Heights lease commitment ended on December 31, 2017.

The following table is a summary of the severance and other restructuring costs, which included employee-related costs, facility rent and exit costs, relocation, recruiting, travel and other, for the three and nine months ended September 30, 2018 and 2017:



	Three Months Ended September 30,				Nine Months Ended September 30,
	2018		2017		2018		2017
Severance:
Cost of sales	$	—	$	—	$	0.2	$	0.4
Selling, general, and administrative expenses	1.9		0.8		2.6		2.3
Total severance costs	1.9		0.8		2.8		2.7
Other restructuring:
Cost of sales	—		0.3		0.5		1.9
Selling, general, and administrative expenses	0.1		1.2		0.2		3.9
Total other restructuring costs	0.1		1.5		0.7		5.8

Total restructuring costs	$	2.0	$	2.3	$	3.5	$	8.5

The following tables summarize our restructuring activities for the three and nine months ended September 30, 2018 and 2017:



	Three Months Ended September 30, 2018
	Energy & Chemicals			D&S West			D&S East		Corporate		Consolidated
Balance as of June 30, 2018	$	—		$	0.2		$	—	$	—	$	0.2
Restructuring costs	0.1			—			0.1		1.8		2.0
Cash payments	(0.1		)	(0.1		)	—		—		(0.2		)
Balance as of September 30, 2018	$	—		$	0.1		$	0.1	$	1.8	$	2.0



	Three Months Ended September 30, 2017
	Energy & Chemicals		D&S West			D&S East			Corporate			Consolidated
Balance as of June 30, 2017	$	—	$	0.5		$	—		$	1.5		$	2.0
Restructuring costs	0.2		0.2			0.5			1.4			2.3
Cash payments	—		(0.6		)	(0.5		)	(1.5		)	(2.6		)
Balance as of September 30, 2017	$	0.2	$	0.1		$	—		$	1.4		$	1.7



	Nine Months Ended September 30, 2018
	Energy & Chemicals			D&S West			D&S East			Corporate			Consolidated
Balance as of December 31, 2017	$	0.2		$	1.2		$	0.2		$	1.1		$	2.7
Restructuring costs	0.5			—			0.6			2.4			3.5
Cash payments	(0.7		)	(0.4		)	(0.7		)	(1.7		)	(3.5		)
Change in estimates	—			(0.7		)	—			—			(0.7		)
Balance as of September 30, 2018	$	—		$	0.1		$	0.1		$	1.8		$	2.0



	Nine Months Ended September 30, 2017
	Energy & Chemicals			D&S West			D&S East			Corporate			Consolidated
Balance as of December 31, 2016	$	0.1		$	3.2		$	—		$	3.0		$	6.3
Restructuring charges	2.3			0.9			0.8			4.5			8.5
Cash payments and other	(2.2		)	(4.0		)	(0.8		)	(6.1		)	(13.1		)
Balance as of September 30, 2017	$	0.2		$	0.1		$	—		$	1.4		$	1.7