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Restructuring | 12 Months Ended
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Dec. 31, 2019
Restructuring and Related Activities [Abstract] |
Restructuring | 11. Restructuring For the years ended December 31, 2019, 2018 and 2017, the Company recorded restructuring charges of $12.0 million, $11.7 million and $21.7 million, respectively, primarily for severance expenses associated with several cost savings initiatives. In 2019, we recorded $5.6 million of restructuring expense for our North America segment, $2.3 million for our EMEA segment, and $2.7 million for our International segment. In addition, we recorded $1.4 million of restructuring expense for Corporate. During 2018, the Company initiated cost savings plans related to changes in the operating structure of its North America segment and included costs associated with the integration of Esselte within the EMEA segment During 2017, the Company initiated cost savings plans related to the consolidation and integration of Esselte affecting all three of the Company's segments, but primarily the EMEA segment. In addition, the cost savings initiatives undertaken by the North America segment were expanded during 2017 to include the change in the operating structure in North America, including integration of our former Computer Products Group segment. For the years ended December 31, 2019, 2018 and 2017, we recorded restructuring charges of $12.0 million, $11.7 million and $21.7 million, respectively. The summary of the activity in the restructuring liability (which is included in "Other current liabilities") for the year ended December 31, 2019 was as follows:
(in millions) | Balance at December 31, 2018 |  | Provision |  | Cash Expenditures |  | Non-cash Items/ Currency Change |  | Balance at December 31, 2019
Employee termination costs(1) | $ | 7.9 |  |  | $ | 10.9 |  |  | $ | (8.1 | ) |  | $ | — |  |  | $ | 10.7 |
Termination of lease agreements(2) | 1.8 |  |  | 0.5 |  |  | (1.7 | ) |  | — |  |  | 0.6 |
Other(3) | — |  |  | 0.6 |  |  | (0.1 | ) |  | — |  |  | 0.5 |
Total restructuring liability | $ | 9.7 |  |  | $ | 12.0 |  |  | $ | (9.9 | ) |  | $ | — |  |  | $ | 11.8 |
(1) We expect the remaining $10.7 million employee termination costs to be substantially paid within the next twelve months. (2) We expect the remaining $0.6 million termination of lease costs to be substantially paid within the next six months. (3) We expect the remaining $0.5 million of other costs to be substantially paid in the next six months. The summary of the activity in the restructuring accounts for the year ended December 31, 2018 was as follows:
(in millions) | Balance at December 31, 2017 |  | Provision |  | Cash Expenditures |  | Non-cash Items/ Currency Change |  | Balance at December 31, 2018
Employee termination costs | $ | 12.0 |  |  | $ | 8.3 |  |  | $ | (12.1 | ) |  | $ | (0.3 | ) |  | $ | 7.9 |
Termination of lease agreements | 0.8 |  |  | 3.2 |  |  | (2.0 | ) |  | (0.2 | ) |  | 1.8 |
Other | 0.5 |  |  | 0.2 |  |  | (0.6 | ) |  | (0.1 | ) |  | — |
Total restructuring liability | $ | 13.3 |  |  | $ | 11.7 |  |  | $ | (14.7 | ) |  | $ | (0.6 | ) |  | $ | 9.7 |
The summary of the activity in the restructuring accounts for the year ended December 31, 2017 was as follows:
(in millions) | Balance at December 31, 2016 |  | Esselte Acquisition(4) |  | Provision |  | Cash Expenditures |  | Non-cash Items/ Currency Change |  | Balance at December 31, 2017
Employee termination costs | $ | 1.4 |  |  | $ | 1.5 |  |  | $ | 18.2 |  |  | $ | (9.6 | ) |  | $ | 0.5 |  |  | $ | 12.0 |
Termination of lease agreements | 0.1 |  |  | 1.2 |  |  | 2.4 |  |  | (3.1 | ) |  | 0.2 |  |  | $ | 0.8 |
Other | — |  |  | 0.1 |  |  | 1.1 |  |  | (0.7 | ) |  | — |  |  | $ | 0.5 |
Total restructuring liability | $ | 1.5 |  |  | $ | 2.8 |  |  | $ | 21.7 |  |  | $ | (13.4 | ) |  | $ | 0.7 |  |  | $ | 13.3 |
(4) Restructuring liabilities assumed in the Esselte Acquisition. During the fourth quarter of 2017, in connection with the Pelikan Artline integration, the Company sold its building and related assets in New Zealand for net proceeds of $3.9 million and recorded a gain on sale of $1.5 million as a reduction of SG&A expense in its Consolidated Statements of Income within the ACCO Brands International segment. The sale was not included in the Company’s restructuring liability activity presented above. Restructuring charges for the years ended December 31, 2019, 2018 and 2017 by reporting segment were as follows:
(in millions) | 2019 |  | 2018 |  | 2017
ACCO Brands North America | $ | 5.6 |  |  | $ | 6.2 |  |  | $ | 5.5 |
ACCO Brands EMEA | 2.3 |  |  | 4.9 |  |  | 11.2 |
ACCO Brands International | 2.7 |  |  | 0.6 |  |  | 5.0 |
Corporate | 1.4 |  |  | — |  |  | — |
Total restructuring charges | $ | 12.0 |  |  | $ | 11.7 |  |  | $ | 21.7 |

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- Definition The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -URI http://asc.fasb.org/topic&trid=2175745 + Details
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