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Restructuring Activities | 9 Months Ended
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Sep. 30, 2019
Restructuring and Related Activities [Abstract] |
Restructuring Activities | Restructuring Activities During the first nine months of 2019, we implemented certain cost reduction or avoidance actions, including facility consolidations in E&C Cryogenics, D&S West and E&C FinFans and a streamlining of the commercial activities surrounding our Lifecycle business in E&C Cryogenics, geographic realignment of our manufacturing capacity and a facility closure in D&S East, as well as departmental restructuring, including headcount reductions in each of these segments. These actions resulted in total restructuring costs of $1.5 and $13.3 for the three and nine months ended September 30, 2019, respectively, consisting of employee severance costs, disposals of property, plant and equipment and other costs. Restructuring costs for the first nine months of 2019 reflect a $1.6 credit to E&C Cryogenics restructuring costs recorded in the second quarter of 2019 due to the successful negotiation of a lease termination for the Lifecycle facility. We expect these restructuring activities will be substantially completed by the end of the year. During the first nine months of 2018, we implemented certain cost reduction or avoidance actions, primarily related to departmental restructuring, including headcount reductions resulting in associated severance costs. We also executed a strategic realignment of our segment structure, which resulted in severance charges during the third quarter of 2018. 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, 2019 and 2018:
| Three Months Ended September 30, |  | Nine Months Ended September 30,
| 2019 |  | 2018 |  | 2019 |  | 2018
Severance: |  |  |  |  |  |  |
Cost of sales | $ | 0.8 |  |  | $ | — |  |  | $ | 1.8 |  |  | $ | 0.2 |
Selling, general, and administrative expenses | 0.1 |  |  | 1.9 |  |  | 1.0 |  |  | 2.6 |
Total severance costs | 0.9 |  |  | 1.9 |  |  | 2.8 |  |  | 2.8 |
Other restructuring: |  |  |  |  |  |  |
Cost of sales | 0.2 |  |  | — |  |  | 8.7 |  |  | 0.5 |
Selling, general, and administrative expenses | 0.4 |  |  | 0.1 |  |  | 1.8 |  |  | 0.2 |
Total other restructuring costs | 0.6 |  |  | 0.1 |  |  | 10.5 |  |  | 0.7 |
Total restructuring costs | $ | 1.5 |  |  | $ | 2.0 |  |  | $ | 13.3 |  |  | $ | 3.5 |
The following tables summarize our restructuring activities for the three and nine months ended September 30, 2019 and 2018:
| Three Months Ended September 30, 2019
| E&C Cryogenics |  | E&C FinFans |  | D&S West |  | D&S East |  | Corporate |  | Consolidated
Balance at June 30, 2019 | $ | 0.6 |  |  | $ | — |  |  | $ | — |  |  | $ | 0.7 |  |  | $ | — |  |  | $ | 1.3 |
Restructuring costs | 0.2 |  |  | 0.6 |  |  | 0.4 |  |  | 0.3 |  |  | — |  |  | 1.5 |
Cash payments and other | (0.5 | ) |  | (0.6 | ) |  | (0.3 | ) |  | (0.4 | ) |  | — |  |  | (1.8 | )
Balance at September 30, 2019 | $ | 0.3 |  |  | $ | — |  |  | $ | 0.1 |  |  | $ | 0.6 |  |  | $ | — |  |  | $ | 1.0 |
| Three Months Ended September 30, 2018
| E&C Cryogenics |  | E&C FinFans |  | D&S West |  | D&S East |  | Corporate |  | Consolidated
Balance at June 30, 2018 | $ | — |  |  | $ | — |  |  | $ | 0.2 |  |  | $ | 0.1 |  |  | $ | — |  |  | $ | 0.3 |
Restructuring costs | — |  |  | 0.1 |  |  | — |  |  | 0.1 |  |  | 1.8 |  |  | 2.0 |
Cash payments and other | — |  |  | (0.1 | ) |  | 0.6 |  |  | (0.1 | ) |  | — |  |  | 0.4 |
Acquired restructuring reserve | — |  |  | — |  |  | (0.7 | ) |  | — |  |  | — |  |  | (0.7 | )
Balance at September 30, 2018 | $ | — |  |  | $ | — |  |  | $ | 0.1 |  |  | $ | 0.1 |  |  | $ | 1.8 |  |  | $ | 2.0 |
| Nine Months Ended September 30, 2019
| E&C Cryogenics |  | E&C FinFans |  | D&S West |  | D&S East |  | Corporate |  | Consolidated
Balance at December 31, 2018 | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 0.8 |  |  | $ | 0.1 |  |  | $ | 0.9 |
Restructuring costs | 2.4 |  |  | 1.8 |  |  | 0.8 |  |  | 8.1 |  |  | 0.2 |  |  | 13.3 |
Property, plant and equipment impairment and disposals | (1.6 | ) |  | — |  |  | — |  |  | (4.0 | ) |  | — |  |  | (5.6 | )
Cash payments and other | (0.5 | ) |  | (1.8 | ) |  | (0.7 | ) |  | (4.3 | ) |  | (0.3 | ) |  | (7.6 | )
Balance at September 30, 2019 | $ | 0.3 |  |  | $ | — |  |  | $ | 0.1 |  |  | $ | 0.6 |  |  | $ | — |  |  | $ | 1.0 |
| Nine Months Ended September 30, 2018
| E&C Cryogenics |  | E&C FinFans |  | D&S West |  | D&S East |  | Corporate |  | Consolidated
Balance at December 31, 2017 | $ | 0.1 |  |  | $ | 0.1 |  |  | $ | 1.2 |  |  | $ | 0.2 |  |  | $ | 1.1 |  |  | $ | 2.7 |
Restructuring costs | 0.4 |  |  | 0.1 |  |  | — |  |  | 0.6 |  |  | 2.4 |  |  | 3.5 |
Cash payments and other | (0.5 | ) |  | (0.2 | ) |  | (0.4 | ) |  | (0.7 | ) |  | (1.7 | ) |  | (3.5 | )
Acquired restructuring reserve | — |  |  | — |  |  | (0.7 | ) |  | — |  |  | — |  |  | (0.7 | )
Balance at September 30, 2018 | $ | — |  |  | $ | — |  |  | $ | 0.1 |  |  | $ | 0.1 |  |  | $ | 1.8 |  |  | $ | 2.0 |

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- References No definition available. + Details
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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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -URI http://asc.fasb.org/topic&trid=2175745 + Details
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