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Restructuring and Related Activities
 3 Months Ended
Mar. 31, 2016
Restructuring and Related Activities [Abstract]  
Restructuring and Related Activities
During the three months ended March 31, 2016, the Company recorded additional restructuring charges resulting from its acquisition of Audience, which is reported as part of the MCE reportable segment.

In addition, the Company recorded restructuring charges during the three months ended March 31, 2016 and 2015 related to other actions. These actions included headcount reductions to reduce overhead costs and residual expenses related to previously announced plans, which are designed to better align the Company's operations with current market conditions through targeted facility consolidations, headcount reductions and other measures to further optimize operations.

The following table details restructuring charges incurred by reportable segment for the periods presented (in millions):
 
Three Months Ended March 31,
 
2016
 
2015
Mobile Consumer Electronics
$
3.0

 
$
—

Specialty Components (1)
1.3

 
(0.7
)
Corporate
0.4

 
—

Total
$
4.7

 
$
(0.7
)


(1) During the three months ended March 31, 2015, the Company reversed a portion of previously recorded restructuring charges based on a revision to the termination benefit payment structure.

The following table details the Company’s severance and other restructuring accrual activity (in millions):
 
Severance Pay and Benefits
 
Contract Termination and Other Costs
 
Total
Balance at December 31, 2015
$
7.7

 
$
1.1

 
$
8.8

Restructuring charges
4.7

 
—

 
4.7

Payments
(3.4
)
 
(0.4
)
 
(3.8
)
Other, including foreign currency
0.4

 
(0.1
)
 
0.3

Balance at March 31, 2016
$
9.4

 
$
0.6

 
$
10.0



The severance and restructuring accruals are recorded in the following accounts on the Consolidated Balance Sheet (in millions):
 
March 31, 2016
 
December 31, 2015
Other accrued expenses
$
9.9

 
$
8.7

Other liabilities
0.1

 
0.1

Total
$
10.0

 
$
8.8