In 2023 and 2022, we incurred restructuring expenses as part of our ongoing global reorganization efforts. The following pre-tax restructuring charges were included in the consolidated statements of income:


	2023		2022
Severance-related costs - Selling and administrative expense	$	1.9	$	2.2
Severance-related costs - Cost of sales	0.7		—
Other costs - Selling and administrative expense(a)	0.3		1.6
Other costs - Cost of sales(a)	—		0.3
Total pre-tax restructuring costs	$	2.9	$	4.1

(a)Includes facility exit costs associated with facility moves.

The charges in 2023 impacted the Europe, Middle East (EMEA) and Asia Pacific (APAC) operating segments. The charges in 2022 impacted all operating segments. Our restructuring actions represent the

continued execution of a multi-year enterprise strategy to drive increased productivity throughout our operations.

A reconciliation to the ending liability balance of severance and related costs as of December 31, 2023 is as follows:


	2023		2022
Beginning balance	$	1.7	$	4.9
New charges	3.2		2.2
Cash payments	(1.9)		(2.9)
Foreign currency adjustments	—		(0.5)
Adjustment to accrual	(0.6)		(2.0)
Ending balance	$	2.4	$	1.7