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Restructuring and Related Charges
 3 Months Ended
Sep. 30, 2019
Restructuring Charges [Abstract]  
RESTRUCTURING AND RELATED CHARGES
RESTRUCTURING AND RELATED CHARGES
FY20 Restructuring Actions
In the June quarter of fiscal 2019, we began implementing the current phase of restructuring associated with our simplification/modernization initiative. These actions are expected to reduce structural costs, improve operational efficiency and position the Company for long-term profitable growth. These actions are expected to be completed in fiscal 2020 and are expected to be primarily cash expenditures.
The pre-tax charges for these programs are expected to be in the range of $55 million to $65 million, which are expected to be 80 percent Industrial, 15 percent Infrastructure and 5 percent Widia. Total restructuring and related charges since inception of $21.3 million were recorded for this program through September 30, 2019 consisting of: $15.3 million in Industrial, $4.1 million in Infrastructure and $1.9 million in Widia.
FY21 Restructuring Actions
On July 11, 2019, we announced the initiation of restructuring actions in Germany associated with simplification/modernization, which are expected to reduce structural costs. These actions are expected to be completed by fiscal 2021 and are expected to be primarily cash expenditures.
The pre-tax charges for these programs are expected to be in the range of $60 million to $75 million, which is expected to be primarily in the Industrial segment. Total restructuring and related charges since inception of $0.9 million were recorded for this program through September 30, 2019 in the Industrial segment.
Restructuring and Related Charges Recorded
We recorded restructuring and related charges of $8.0 million and $1.1 million for the three months ended September 30, 2019 and 2018, respectively. Of these amounts, restructuring charges totaled $4.7 million and $1.1 million for the three months ended September 30, 2019 and 2018, respectively. Restructuring-related charges of $3.3 million were recorded in cost of goods sold for the three months ended September 30, 2019.
As of September 30, 2019 and June 30, 2019, the total restructuring accrual is recorded in other current liabilities in our condensed consolidated balance sheet. The amount attributable to each segment is as follows:
(in thousands)
June 30, 2019
 
Expense
 
Asset Write-Down
 
Translation
 
Cash Expenditures
 
September 30, 2019
Industrial
 
 
 
 
 
 
 
 
 
 
 
Severance
$
8,863

 
$
2,030

 
$
—

 
$
(343
)
 
$
(2,742
)
 
$
7,808

Facilities
—

 
1,049

 
(1,049
)
 
—

 
—

 
—

Other
35

 
4

 
—

 
(2
)
 
(7
)
 
30

Total Industrial
$
8,898

 
$
3,083

 
$
(1,049
)
 
$
(345
)
 
$
(2,749
)
 
$
7,838

 
 
 
 
 
 
 
 
 
 
 
 
Widia
 
 
 
 
 
 
 
 
 
 
 
Severance
$
2,306

 
$
140

 
$
—

 
$
(24
)
 
$
(189
)
 
$
2,233

Facilities
—

 
—

 
—

 
—

 
—

 
—

Other
24

 
—

 
—

 
—

 
—

 
24

Total Widia
$
2,330

 
$
140

 
$
—

 
$
(24
)
 
$
(189
)
 
$
2,257

 
 
 
 
 
 
 
 
 
 
 
 
Infrastructure
 
 
 
 
 
 
 
 
 
 
 
Severance
$
7,956

 
$
1,311

 
$
—

 
$
(221
)
 
$
(1,770
)
 
$
7,276

Facilities
—

 
142

 
(142
)
 
—

 
—

 
—

Other
28

 
2

 
—

 
(1
)
 
(4
)
 
25

Total Infrastructure
$
7,984

 
$
1,455

 
$
(142
)
 
$
(222
)
 
$
(1,774
)
 
$
7,301

Total
$
19,212

 
$
4,678

 
$
(1,191
)
 
$
(591
)
 
$
(4,712
)
 
$
17,396