16.

Restructuring and Other Charges

Pre-tax restructuring and other charges for the nine and three months ended September 30, 2018 and 2017 are shown below.


(In millions)	Nine Months Ended September 30, 2018						Nine Months Ended September 30, 2017
	Restructuring Charges		Other Charges ^(a)		Total Charges		Restructuring Charges		Other Charges ^(a)		Total Charges
Cabinets	$	11.0	$	9.7	$	20.7	$	—	$	—	$	—
Plumbing		1.6		0.1		1.7		1.6		—		1.6
Doors & Security		4.7		1.2		5.9		1.9		0.9		2.8

Total	$	17.3	$	11.0	$	28.3	$	3.5	$	0.9	$	4.4

^(a)

“Other Charges” represent charges directly related to restructuring initiatives that cannot be reported as restructuring under GAAP. Such costs may include losses on disposal of inventories, trade receivables allowances from exiting product lines, accelerated depreciation resulting from the closure of facilities, gains or losses on the sale of previously closed facilities and forfeiture of stock based compensation related to workforce reduction actions.

Restructuring and other charges in the first nine months of 2018 largely related to severance costs within all our segments and our initiatives to consolidate and rationalize our manufacturing footprint in our Cabinets segment and discontinue certain product lines in our Cabinets segment. Restructuring and other charges in the first nine months of 2017 largely related to severance costs within our Doors & Security and Plumbing segments.


(In millions)	Three Months Ended September 30, 2018						Three Months Ended September 30, 2017
	Restructuring Charges		Other Charges ^(a)		Total Charges		Restructuring Charges		Other Charges ^(a)		Total Charges
Cabinets	$	3.4	$	5.4	$	8.8	$	—	$	—	$	—
Plumbing		0.1		—		0.1		—		—		—
Doors & Security		2.2		0.2		2.4		0.4		0.2		0.6

Total	$	5.7	$	5.6	$	11.3	$	0.4	$	0.2	$	0.6

^(a)

Restructuring and other charges in the third quarter of 2018 primarily resulted from severance costs within our Cabinets and Doors & Security segments and our initiatives to consolidate and rationalize our manufacturing footprint in our Cabinets segment and discontinue certain product lines in our Cabinets segment. Restructuring and other charges in the third quarter of 2017 primarily resulted from severance costs within our Doors & Security segment.

Reconciliation of Restructuring Liability


(In millions)	Balance at 12/31/17		2018 Provision		Cash Expenditures ^(a)			Non-Cash Write-offs ^(b)			Balance at 9/30/18
Workforce reduction costs	$	5.0	$	16.0	$	(11.3	)	$	—		$	9.7
Other		0.8		1.3		(1.2	)		(0.6	)		0.3

	$	5.8	$	17.3	$	(12.5	)	$	(0.6	)	$	10.0


(In millions)	Balance at 12/31/16		2017 Provision		Cash Expenditures ^(a)			Non-Cash Write-offs ^(b)			Balance at 9/30/17
Workforce reduction costs	$	2.4	$	2.8	$	(2.9	)	$	(0.5	)	$	1.8
Other		0.6		0.7		(1.3	)		—			—

	$	3.0	$	3.5	$	(4.2	)	$	(0.5	)	$	1.8

^(a)

Cash expenditures primarily related to severance charges.

^(b)

Non-cash write-offs include asset impairment charges attributable to restructuring actions.