The Company continually monitors market factors and industry trends and takes restructuring actions to reduce overall costs and improve operational profitability as appropriate. Restructuring actions generally result in charges for employee termination benefits, plant closures, asset impairments and contract termination costs.

As noted above, the Company made the decision to initiate the discontinuation of the Dabir business in the Medical segment. The Company recognized $0.5 million of severance costs in the nine months ended January 27, 2024, in selling and administrative expenses. In addition, in the nine months ended January 27, 2024, the Company recognized fixed asset impairment charges of $0.6 million in cost of products sold related to this restructuring action. Restructuring costs in the Automotive and Industrial segments primarily represent severance costs and asset impairments. In the nine months ended January 28, 2023, restructuring costs primarily related to an impairment of an operating lease right-of-use asset.

Employee termination benefits are accrued upon the commitment to a termination plan and when the benefit arrangement is communicated to affected employees, or when liabilities are determined to be probable and estimable. Asset impairment charges relate to the impairment of right-of-use lease assets and equipment. Components of restructuring costs were as follows:


	Three Months Ended				Nine Months Ended
(in millions)	January 27, 2024		January 28, 2023		January 27, 2024		January 28, 2023
Automotive	$	—	$	—	$	0.2	$	—
Industrial		0.1		—		0.1		0.5
Interface		—		—		—		—
Medical		—		—		1.1		—
Eliminations/Corporate		—		—		—		0.1
Total restructuring costs	$	0.1	$	—	$	1.4	$	0.6
Recognized in:
Cost of products sold	$	0.1	$	—	$	0.9	$	0.1
Selling and administrative expenses		—		—		0.5		0.5
	$	0.1	$	—	$	1.4	$	0.6

The Company's restructuring liability was zero as of January 27, 2024. Estimates of restructuring costs are based on information available at the time such charges are recorded. Due to the inherent uncertainty involved in estimating restructuring costs, actual amounts paid for such activities may differ from amounts initially recorded. Accordingly, the Company may record revisions of previous estimates by adjusting previously established accruals.