17. Restructuring

The Company is continuing its restructuring activities to right-size the business by balancing capacity with demand. During the three months ended September 30, 2017 and 2016, the Company incurred $3.7 million and $3.9 million of restructuring expense, respectively. During the nine months ended September 30, 2017 and 2016, the Company incurred $21.3 million and $17.1 million of restructuring expense, respectively. The costs for the three and nine months ended September 30, 2017 related primarily to the closure of manufacturing operations in Manitowoc, WI and Passo Fundo, Brazil and severance costs associated with headcount reductions in North America. Costs for the three and nine months ended September 30, 2016, related to workforce reductions in two of the Company's facilities in North America.

The closure of the manufacturing facility in Manitowoc was completed during the second quarter of 2017 and the Company has incurred all material cash and non-cash charges related to this closure, which were in line with previously disclosed estimates, as of September 30, 2017.

The following is a roll-forward of the Company's restructuring activities for the nine months ended September 30, 2017 ($ in millions):

Restructuring Reserve

Balance as of

December 31, 2016

Restructuring

Expenses

Cash Use of Reserve

Non-Cash Use of Reserve

Restructuring Reserve

Balance as of September 30, 2017

Total

8.2

21.3

20.8

4.8

3.9