Restructuring Charges

12 Months Ended

Dec. 31, 2018

Restructuring Charges:

We record restructuring charges associated with management-approved restructuring plans to reorganize or to remove duplicative headcount and infrastructure within our businesses. Restructuring charges include severance costs to eliminate a specified number of employees, infrastructure charges to vacate facilities and consolidate operations, contract cancellation costs and other related activities. The timing of associated cash payments is dependent upon the type of restructuring charge and can extend over a multi-year period. Restructuring charges are not included in our calculation of segment profit (loss), as more fully explained in Note 20.

Restructuring Activities in 2018

Information regarding the restructuring charges for all ongoing activities are presented in the table below (in millions):



	Incurred in 2018		Incurred to Date		Total Expected to be Incurred
Severance and related expense	$	1.7	$	13.0	$	13.8
Asset write-offs and accelerated depreciation	—		3.2		3.2
Lease termination	0.7		0.9		0.9
Other	0.6		4.7		4.7
Total	$	3.0	$	21.8	$	22.6

While restructuring charges are excluded from our calculation of segment profit (loss), the table below presents the restructuring charges associated with each segment (in millions):



	Incurred in 2018		Incurred to Date		Total Expected to be Incurred
Residential Heating & Cooling	$	0.6	$	2.0	$	2.0
Commercial Heating & Cooling	1.1		3.1		3.1
Refrigeration	1.3		14.4		15.2
Corporate & Other	—		2.3		2.3
Total	$	3.0	$	21.8	$	22.6

Restructuring accruals are included in Accrued expenses in the accompanying Consolidated Balance Sheets.