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Restructuring (Tables) | 12 Months Ended
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Dec. 31, 2019
Restructuring and Related Activities [Abstract] |
Summary of Activity in Restructuring Accounts | 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 Tabular disclosure of an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b)(2) -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4(b)(2)) -URI http://asc.fasb.org/extlink&oid=115931487&loc=d3e140904-122747 + Details
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