RESTRUCTURING AND RELATED CHARGES

We are implementing restructuring actions to streamline the Company's cost structure. These initiatives are expected to improve the alignment of our cost structure with the current operating environment through headcount reductions; rationalization and consolidation of certain manufacturing facilities; enhancement of operational efficiencies through an enterprise-wide cost reduction program; and other employment and cost reduction programs. These restructuring actions are expected to be completed by December of fiscal 2019 and are anticipated to be mostly cash expenditures.

The total pre-tax charges for these programs are expected to be in the range of $155 million to $175 million, which is expected to be approximately 60 percent Industrial, 5 percent WIDIA, 30 percent Infrastructure and 5 percent Corporate. Total restructuring and related charges since inception of $102.8 million have been recorded for these programs through September 30, 2016: $54.3 million in Industrial, $33.0 million in Infrastructure, $8.6 million in WIDIA and $6.9 million in Corporate.

We have recorded restructuring and related charges of $31.7 million and $15.1 million for the three months ended September 30, 2016 and 2015, respectively. Of these amounts, restructuring charges totaled $28.6 million and $9.1 million, respectively. During the three months ended September 30, 2016, an immaterial amount of restructuring charges was related to inventory disposals and were recorded in cost of goods sold. Restructuring-related charges of $2.0 million and $1.6 million were recorded in cost of goods sold and $1.1 million and $4.4 million in operating expense for the three months ended September 30, 2016 and 2015, respectively.

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, 2016		Expense			Asset Write-Down			Translation			Cash Expenditures			September 30, 2016
Industrial
Severance	$	8,180	$	16,994		$	—		$	36		$	(10,904	)	$	14,306
Facilities	—		105			(105		)	—			—			—
Other	809		(78		)	—			(3		)	(355		)	373
Total Industrial	$	8,989	$	17,021		$	(105	)	$	33		$	(11,259	)	$	14,679

WIDIA
Severance	$	909	$	2,880		$	—		$	6		$	(1,848	)	$	1,947
Facilities	—		9			(9		)	—			—			—
Other	90		(13		)	—			—			(60		)	17
Total WIDIA	999		2,876			(9		)	6			(1,908		)	1,964

Infrastructure
Severance	$	5,301	$	8,929		$	—		$	19		$	(5,729	)	$	8,520
Facilities	33		(191		)	191			—			—			33
Other	381		(41		)	—			(1		)	(187		)	152
Total Infrastructure	$	5,715	$	8,697		$	191		$	18		$	(5,916	)	$	8,705
Total	$	15,703	$	28,594		$	77		$	57		$	(19,083	)	$	25,348