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Restructuring | 12 Months Ended
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Dec. 31, 2022
Restructuring and Related Activities [Abstract] |
Restructuring | 11. Restructuring The Company recorded $9.6 million, $6.0 million and $10.9 million of restructuring charges for the years ended December 31, 2022, 2021 and 2020, respectively. Restructuring charges in 2022 were primarily for severance costs related to cost reduction initiatives in our North America and EMEA segments. In 2021, we recorded $4.4 million of restructuring expense for our North America segment, $0.5 million for our EMEA segment, and $1.1 million for our International segment, primarily for severance expenses associated with several cost savings initiatives. During 2020, we recorded $7.6 million of restructuring expense for our North America segment, $0.6 million for our EMEA segment, and $2.6 million for our International segment, primarily for severance expenses associated with several cost savings initiatives. In addition, we recorded $0.1 million of restructuring expense for Corporate. The summary of the activity in the restructuring liability for the year ended December 31, 2022 was as follows:
|  | Balance at |  |  |  |  |  | Non-cash Items / |  | Balance at
(in millions) |  | December 31, 2021 |  | Provision |  | Cash Expenditures |  | Currency Change |  | December 31, 2022
Employee termination costs(1) | $ | 3.4 | $ | 9.4 | $ | (4.0) | $ | (0.1) | $ | 8.7
Termination of lease agreements |  | 1.1 |  | (0.2) |  | (0.9) |  | — |  | —
Other |  | — |  | 0.4 |  | (0.4) |  | — |  | —
Total restructuring liability | $ | 4.5 | $ | 9.6 | $ | (5.3) | $ | (0.1) | $ | 8.7
(1) We expect the remaining $8.7 million employee termination costs to be substantially paid within the next twelve months. The summary of the activity in the restructuring accounts for the year ended December 31, 2021 was as follows:
|  | Balance at |  |  |  |  |  | Non-cash Items / |  | Balance at
(in millions) |  | December 31, 2020 |  | Provision |  | Cash Expenditures |  | Currency Change |  | December 31, 2021
Employee termination costs | $ | 8.1 | $ | 5.2 | $ | (9.7) | $ | (0.2) | $ | 3.4
Termination of lease agreements |  | 1.0 |  | 0.7 |  | (1.1) |  | 0.5 |  | 1.1
Other |  | 0.2 |  | 0.1 |  | (0.2) |  | (0.1) |  | —
Total restructuring liability | $ | 9.3 | $ | 6.0 | $ | (11.0) | $ | 0.2 | $ | 4.5
The summary of the activity in the restructuring accounts for the year ended December 31, 2020 was as follows:
(in millions) |  | December 31, 2019 |  | Provision |  | Cash Expenditures |  | Currency Change |  | December 31, 2020
Employee termination costs | $ | 10.7 | $ | 8.5 | $ | (11.1) | $ | — | $ | 8.1
Termination of lease agreements |  | 0.6 |  | 1.5 |  | (0.7) |  | (0.4) |  | 1.0
Other |  | 0.5 |  | 0.9 |  | (0.5) |  | (0.7) |  | 0.2
Total restructuring liability | $ | 11.8 | $ | 10.9 | $ | (12.3) | $ | (1.1) | $ | 9.3
Restructuring charges for the years ended December 31, 2022, 2021 and 2020 by reporting segment were as follows:
(in millions) |  | 2022 |  | 2021 |  | 2020
ACCO Brands North America | $ | 5.3 | $ | 4.4 | $ | 7.6
ACCO Brands EMEA |  | 3.4 |  | 0.5 |  | 0.6
ACCO Brands International |  | 0.7 |  | 1.1 |  | 2.6
Corporate |  | 0.2 |  | — |  | 0.1
Total restructuring charges | $ | 9.6 | $ | 6.0 | $ | 10.9

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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://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4(e)) -URI https://asc.fasb.org/extlink&oid=115931487&loc=d3e140904-122747 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -URI https://asc.fasb.org/topic&trid=2175745 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (e) -URI https://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b)(2) -URI https://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 + Details
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