Restructuring

During 2018, 2017 and 2016, we initiated and continued execution of certain business restructuring initiatives aimed at reducing our fixed cost structure and realigning our business.

In 2018, the restructuring charge included an other-than-temporary impairment and employee severance charges in the Gas Cylinders segment in relation to the Company's announcement that it was under consultation to close its French site. There is an expectation that further costs will be incurred in 2019. Within the Elektron segment, there have been asset write-downs in connection to the closure of our Luxfer Graphic Arts site in Findlay, OH, with consolidation of operations in Madison, IL; and the previously announced closure of our Luxfer Magtech site in Riverhead, NY (see below).

The 2017 initiative included costs incurred in the Gas Cylinders segment following the decision to discontinue our Advanced Oxygen System (AOS) product line and the announced closure of our Luxfer HEI business. In the Elektron Segment, we announced the closure of our Luxfer Magtech site in Riverhead, NY, with consolidation of operations in Cincinnati OH. There was also a Company-wide effort to reduce headcount and streamline management, which contributed to the increase in severance and related costs in the year.

In 2016, costs were incurred in the Elektron segment relating to severance across a small number of locations as we commenced our general headcount reduction initiative.

Restructuring related costs included in Restructuring charges in the Consolidated statement of income / (loss) are as follows:



	Years ended December 31,
In millions	2018			2017			2016
Severance and related costs	$	(6.7	)	$	(4.6	)	$	(0.4	)
Asset impairment	(6.8		)	(2.3		)	—
Other	0.1			(1.5		)	—
Total restructuring charges	$	(13.4	)	$	(8.4	)	$	(0.4	)

Other restructuring costs primarily consist of various contract termination and revision costs as well as legal costs.

Restructuring costs by reportable segment were as follows:



	Years ended December 31,
In millions	2018			2017			2016
Gas Cylinders segment	$	(10.0	)	$	(2.9	)	$	—
Elektron segment	(3.4		)	(5.5		)	(0.4		)
Total restructuring charges	$	(13.4	)	$	(8.4	)	$	(0.4	)

Activity related to restructuring, recorded in other current liabilities in the consolidated balance sheets is summarized as follows:



In millions	2018			2017
Balance at January 1,	$	2.1		$	0.8
Costs incurred	6.6			6.1
Cash payments and other	(3.5		)	(4.8		)
Balance at December 31,	$	5.2		$	2.1