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Restructuring and Impairment Activities
 6 Months Ended
Jun. 30, 2022
Restructuring and Related Activities [Abstract]  
Restructuring and Impairment Activities Restructuring and Impairment Activities
 
The Company incurred restructuring and impairment expenses of $2.4 million and $2.3 million for the three months ended June 30, 2022 and 2021, respectively, and $15.6 million and $4.0 million for the six months ended June 30, 2022 and 2021, respectively.

In the EP segment, restructuring and impairment expenses were $1.3 million and $2.3 million for the three months ended June 30, 2022 and 2021, respectively. Restructuring and impairment expenses for the three months ended June 30, 2022 included $1.1 million primarily related to pension benefits for the Winkler, Manitoba facility, which was closed in 2021. Restructuring and impairment expenses for the three months ended June 30, 2021 included $1.3 million related to severance accruals at other manufacturing facilities as part of the ongoing optimization project and $1.0 million related to the Spotswood site closure.

Restructuring and impairment expenses in the EP segment were $1.6 million and $4.0 million for the six months ended June 30, 2022 and 2021, respectively. Restructuring and impairment expenses for the six months ended June 30, 2022 included $1.4 million primarily related to pension benefits for the Winkler, Manitoba facility. Restructuring and impairment expense for the six months ended June 30, 2021 included $2.4 million related to the Spotswood site closure and $1.6 million related to severance accruals at other manufacturing facilities as part of the ongoing cost optimization project.

During the remainder of 2022, the Company expects to record additional restructuring and impairment related costs in the EP segment of approximately $0.5 million related to the closing of the Winkler, Manitoba facility.

In the AMS segment, restructuring and impairment expenses were $1.1 million and $14.0 million for the three and six months ended June 30, 2022, respectively. Restructuring and impairment expenses for the three months ended June 30, 2022 were due to the termination of a contract with an existing customer related to exclusivity in product manufacturing. Restructuring and impairment expenses for the six months ended June 30, 2022 were primarily related to the impairment of certain assets in conjunction with the planned divestiture of a portion of the segment serving the construction end-market. After considering the impact of impairments, assets held for sale consist primarily of accounts receivable and inventories. There were no restructuring and impairment expenses for the three and six months ended June 30, 2021.
The following table summarizes total restructuring and related charges (in millions):

Three Months EndedSix Months Ended
June 30, 2022June 30, 2021June 30, 2022June 30, 2021
Restructuring and impairment expense:
Severance$1.1 $1.3 $1.3 $1.6 
Other1.3 1.0 1.4 2.4 
Asset impairment— — 12.9 — 
Total restructuring and impairment expense$2.4 $2.3 $15.6 $4.0 

The following table summarizes changes in restructuring liabilities (in millions):
Six Months Ended
June 30, 2022June 30, 2021
Balance at beginning of period$6.2 $7.4 
Accruals for announced programs0.4 1.5 
Cash payments(1.9)(3.7)
Foreign exchange impact(0.2)(0.1)
Balance at end of period$4.5 $5.1 
Restructuring liabilities were classified within Accrued expenses and other current liabilities and Other liabilities in each of the Condensed Consolidated Balance Sheets.