13.	Restructuring Activities

In November 2017, we committed to and initiated a restructuring action intended to streamline and reduce our operating cost structure and capitalize on acquisition synergies. These costs primarily related to severance costs for a reduction in headcount, facility consolidation and related costs. In April 2018, we committed to and initiated a restructuring to close a research and development facility. These costs include employee severance and related benefits and facility closure charges. Restructuring costs related to both the November 2017 and April 2018 restructuring activities were recorded to the restructuring costs line item within our condensed consolidated statements of operations and are complete as of June 30, 2018.

The restructuring liability activities during fiscal year 2018 were as follows (in millions):

	Employee Severance			Facility Consolidation
	and Benefits			and Related Charges			Total
Accruals	$	11.0		$	1.0		$	12.0
Cash payments		(8.8	)		(0.2	)		(9.0	)
Non-cash settlements		-			(0.7	)		(0.7	)
Balance as of June 30, 2018	$	2.2		$	0.1		$	2.3

In June 2016, our management committed to and initiated plans to restructure and further improve efficiencies in our operational activities to align the Company’s cost structure consistent with its revenue levels. Restructuring costs related to the June 2016 restructuring activities were recorded to the restructuring costs line item within our consolidated statements of income. These costs primarily related to severance costs for a reduction in headcount and facility consolidation and related costs. These restructuring charges were complete as of June 30, 2017.

The restructuring liability activities during fiscal 2018, 2017, and 2016 were as follows (millions):

	Employee Severance			Facility Consolidation
	and Benefits			and Related Charges			Total

Balance as of June 30, 2015	$	-		$	-		$	-
Accruals		6.7						6.7
Balance as of June 30, 2016		6.7			-			6.7
Additional accruals		5.0			2.3			7.3
Cash payments		(11.7	)		(0.9	)		(12.6	)
Non-cash settlements		-			(0.8	)		(0.8	)
Balance as of June 30, 2017		-			0.6			0.6
Adjustments		-			(0.2	)		(0.2	)
Cash payments		-			(0.4	)		(0.4	)
Balance as of June 30, 2018	$	-		$	-		$	-

In the first quarter of fiscal 2016, we recorded $1.9 million of restructuring costs in our consolidated statements of income. The costs included severance costs related to restructuring of the operations related to our acquisition of RSP.