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Restructuring
12 Months Ended
Dec. 31, 2019
Restructuring and Related Activities [Abstract]  
Restructuring Restructuring
During 2019, 2018 and 2017, we initiated and continued execution of certain business restructuring initiatives aimed at reducing our fixed cost structure and realigning our business.
In 2019, there was a further $20.1 million of costs in relation to the previously announced closure of Luxfer Gas Cylinders' French site. There is an expectation that further costs will be incurred in, but not beyond 2020. Within the Elektron segment, there was $4.6 million of asset write-downs and one-time employee benefits, following the decision to scale down production at one of our Luxfer Magtech sites. There were other simplification costs incurred of $1.2 million across both segments.
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. 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.
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.
Restructuring related costs included in Restructuring charges in the Consolidated statement of income / (loss) are as follows:
 
 
 
Years ended December 31,
 
 
In millions
 
2019
 
2018
 
2017
 
 
Severance and related costs
 
$
(20.9
)
 
$
(6.7
)
 
$
(4.6
)
 
 
Asset impairment
 
(5.0
)
 
(6.8
)
 
(2.3
)
 
 
Other
 

 
0.1

 
(1.5
)
 
 
Total restructuring charges
 
$
(25.9
)
 
$
(13.4
)
 
$
(8.4
)
 

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
 
2019
 
2018
 
2017
 
 
Gas Cylinders segment
 
$
(20.7
)
 
$
(10.0
)
 
$
(2.9
)
 
 
Elektron segment
 
(5.2
)
 
(3.4
)
 
(5.5
)
 
 
Total restructuring charges
 
$
(25.9
)
 
$
(13.4
)
 
$
(8.4
)
 


Activity related to restructuring, recorded in other current liabilities in the consolidated balance sheets is summarized as follows:
 
In millions
2019
 
2018
 
 
Balance at January 1,
$
5.2

 
$
2.1

 
 
Costs incurred
20.9

 
6.6

 
 
Cash payments and other
(19.6
)
 
(3.5
)
 
 
Balance at December 31,
$
6.5

 
$
5.2