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Restructuring and Related Charges | 6 Months Ended
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Dec. 31, 2014
Restructuring Charges [Abstract] |
RESTRUCTURING AND RELATED CHARGES | RESTRUCTURING AND RELATED CHARGES AND ASSET IMPAIRMENT CHARGES Restructuring and Related As previously set forth in the 2014 Annual Report on Form 10-K, we are implementing restructuring actions in conjunction with our Phase 1 restructuring program to achieve synergies across Kennametal as a result of the TMB acquisition by consolidating operations among both organizations, reducing administrative overhead and leveraging the supply chain. These restructuring actions are expected to be completed by the end of fiscal 2016 and are anticipated to be mostly cash expenditures. During the six months ended December 31, 2014, we recognized restructuring and related charges of $20.4 million, of this amount, restructuring charges totaled $8.6 million, of which $0.2 million were charges related to inventory disposals and were recorded in cost of goods sold. Restructuring-related charges of $6.3 million were recorded in cost of goods sold and $5.5 million in operating expense for the six months ended December 31, 2014. During the six months ended December 31, 2013, we recorded restructuring charges of $2.3 million. The total pre-tax charges for Phase 1 programs are expected to be in the range of $55 million to $60 million, which is expected to be approximately 50 percent Industrial and 50 percent Infrastructure. Total restructuring and related charges since inception of $39.5 million have been recorded for these programs through December 31, 2014: $24.5 million in Industrial, $13.1 million in Infrastructure, and $1.8 million in Corporate. The restructuring accrual is recorded in other current liabilities in our condensed consolidated balance sheet and the amount attributable to each segment is as follows:
(in thousands) | June 30, 2014 |  | Expense |  | Asset Write-Down |  | Other (2) |  | Translation |  | Cash Expenditures |  | December 31, 2014
Industrial |  |  |  |  |  |  |  |  |  |  |  |  |
Severance | $ | 5,815 |  |  | $ | 3,361 |  |  | $ | — |  |  | $ | — |  |  | $ | (282 | ) |  | $ | (4,291 | ) |  | $ | 4,603 |
Facilities | 444 |  |  | 489 |  |  | (489 | ) |  | — |  |  | (22 | ) |  | (389 | ) |  | 33 |
Other | 67 |  |  | 21 |  |  | — |  |  | — |  |  | (2 | ) |  | (86 | ) |  | — |
Total Industrial | $ | 6,326 |  |  | $ | 3,871 |  |  | $ | (489 | ) |  | $ | — |  |  | $ | (306 | ) |  | $ | (4,766 | ) |  | $ | 4,636 |
Infrastructure |  |  |  |  |  |  |  |  |  |  |  |  |
Severance | $ | 2,458 |  |  | $ | 4,177 |  |  | $ | — |  |  | $ | (459 | ) |  | $ | (312 | ) |  | $ | (4,747 | ) |  | $ | 1,117 |
Facilities | 190 |  |  | 542 |  |  | (541 | ) |  | — |  |  | (25 | ) |  | (166 | ) |  | — |
Other | 28 |  |  | 23 |  |  | — |  |  | — |  |  | (3 | ) |  | (48 | ) |  | — |
Total Infrastructure | $ | 2,676 |  |  | $ | 4,742 |  |  | $ | (541 | ) |  | $ | (459 | ) |  | $ | (340 | ) |  | $ | (4,961 | ) |  | $ | 1,117 |
Total | $ | 9,002 |  |  | $ | 8,613 |  |  | $ | (1,030 | ) |  | $ | (459 | ) |  | $ | (646 | ) |  | $ | (9,727 | ) |  | $ | 5,753 |
(2) Special termination benefit charge for one of our U.S.-based benefit pension plans resulting from a plant closure - see Note 10. Asset impairment See discussion on Infrastructure segment goodwill and other intangible asset impairment charges in Note 18.

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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://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 5.P.3) -URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140864-122747 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 5 -Section P -Subsection 3, 4 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 5.P.4) -URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140904-122747 + Details
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