Restructuring Activities

6 Months Ended

Jun. 30, 2019

Restructuring and Related Activities [Abstract]

During the first half of 2019, we implemented certain cost reduction or avoidance actions, including facility consolidations in E&C and D&S West and a streamlining of the commercial activities surrounding our Lifecycle business in E&C, geographic realignment of our manufacturing capacity and a facility closure in D&S East, as well as departmental restructuring, including headcount reductions. These actions resulted in a total charge of $4.4 and $11.8 for the three and six months ended June 30, 2019, respectively, consisting of employee severance costs, disposals of property, plant and equipment and other costs. During the second quarter of 2019, E&C recorded a $1.6 credit to restructuring costs to reflect the successful negotiation of a lease termination for the Lifecycle facility. We expect to incur additional restructuring charges with E&C and D&S West of $0.4 and $0.4, respectively, related to these actions during 2019 for severance and facility exit related activities that are recognized when the specific costs are incurred. We expect this restructuring will be substantially completed by the end of the year.

Restructuring charges in the first half of 2018, were related to the timing of recognizing certain severance and disposal related activities associated with a 2017 restructuring plan which was substantially completed at the end of 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 six months ended June 30, 2019 and 2018:



	Three Months Ended June 30,					Six Months Ended June 30,
	2019			2018		2019		2018
Severance:
Cost of sales	$	0.5		$	—	$	1.0	$	0.1
Selling, general, and administrative expenses	(0.1		)	0.2		0.9		0.7
Total severance costs	0.4			0.2		1.9		0.8
Other restructuring:
Cost of sales	3.5			0.4		8.5		0.6
Selling, general, and administrative expenses	0.5			—		1.4		0.1
Total other restructuring costs	4.0			0.4		9.9		0.7

Total restructuring costs	$	4.4		$	0.6	$	11.8	$	1.5

The following tables summarize our restructuring activities for the three and six months ended June 30, 2019 and 2018:



	Three Months Ended June 30, 2019
	Energy & Chemicals			D&S West			D&S East			Corporate			Consolidated
Balance as of March 31, 2019	$	0.7		$	0.3		$	0.8		$	0.1		$	1.9
Restructuring costs	(1.1		)	0.1			5.4			—			4.4
Property, plant and equipment impairment and disposals	1.6			—			(2.3		)	—			(0.7		)
Cash payments and other	(0.6		)	(0.4		)	(3.2		)	(0.1		)	(4.3		)
Balance as of June 30, 2019	$	0.6		$	—		$	0.7		$	—		$	1.3



	Three Months Ended June 30, 2018
	Energy & Chemicals			D&S West		D&S East			Corporate			Consolidated
Balance as of March 31, 2018	$	0.2		$	—	$	—		$	1.4		$	1.6
Restructuring costs	0.2			—		0.3			0.1			0.6
Cash payments and other	(0.4		)	0.2		(0.2		)	(1.5		)	(1.9		)
Balance as of June 30, 2018	$	—		$	0.2	$	0.1		$	—		$	0.3



	Six Months Ended June 30, 2019
	Energy & Chemicals			D&S West			D&S East			Corporate			Consolidated
Balance as of December 31, 2018	$	—		$	—		$	0.8		$	0.1		$	0.9
Restructuring costs	3.4			0.4			7.8			0.2			11.8
Property, plant and equipment impairment and disposals	(1.6		)	—			(4.0		)	—			(5.6		)
Cash payments and other	(1.2		)	(0.4		)	(3.9		)	(0.3		)	(5.8		)
Balance at June 30, 2019	$	0.6		$	—		$	0.7		$	—		$	1.3



	Six Months Ended June 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	0.4			—			0.5			0.6			1.5
Cash payments and other	(0.6		)	(1.0		)	(0.6		)	(1.7		)	(3.9		)
Balance as of June 30, 2018	$	—		$	0.2		$	0.1		$	—		$	0.3