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Restructuring and Related Activities (Tables)
6 Months Ended
Jun. 30, 2024
Restructuring and Related Activities [Abstract]  
Schedule of Restructuring and Related Costs
The following table details restructuring charges incurred by reportable segment for the periods presented:
 Three Months Ended June 30, Six Months Ended June 30,
(in millions)2024202320242023
Precision Devices$0.2 $— $2.7 $— 
Consumer MEMS Microphones— (1.1)— (0.3)
Corporate— — — 0.3 
Total$0.2 $(1.1)$2.7 $— 
Schedule of Restructuring Reserve by Type of Cost
The following table details the Company’s severance and other restructuring accrual activity:
(in millions)
Severance Pay and Benefits (1)
Contract Termination and Other Costs (2)
Total
Balance at December 31, 2023$2.4 $16.8 $19.2 
Restructuring charges2.7 — 2.7 
Payments(2.8)(5.7)(8.5)
Other, including foreign currency(0.4)(1.6)(2.0)
Balance at June 30, 2024$1.9 $9.5 $11.4 
(1) All accruals for Severance Pay and Benefits are reflected within Other accrued expenses on the Consolidated Balance Sheet.
(2) Accruals for Contract Termination and Other Costs of $4.7 million and $6.1 million were reflected within Other accrued expenses on the Consolidated Balance Sheet at June 30, 2024 and December 31, 2023, respectively. The remaining balances are reflected within Other liabilities.
Schedule of Restructuring Reserve by Balance Sheet Location
The severance and restructuring accruals are recorded in the following line item on the Consolidated Balance Sheets:

(in millions)June 30, 2024December 31, 2023
Other accrued expenses$6.6 $8.5 
Other liabilities4.8 10.7 
Total$11.4 $19.2