Restructuring Charges

12 Months Ended

Dec. 31, 2019

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 3.

Restructuring Activities in 2019

In the third quarter of 2019, the Commercial Heating & Cooling and Corporate segments incurred restructuring charges primarily related to activities to re-align resources and its product portfolio. In the fourth quarter of 2019, the Residential Heating & Cooling and Commercial Heating & Cooling segments incurred restructuring charges, primarily related to activities to close certain Lennox Stores and related to reductions of management and support staff.

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



	Incurred in 2019		Incurred to Date		Total Expected to be Incurred
Severance and related expense	$	2.9	$	5.3	$	5.4
Asset write-offs and accelerated depreciation	5.6		5.6		5.6
Accelerated depreciation on right-of-use assets from operating leases	1.2		1.9		1.9
Other	0.6		0.6		1.6
Total	$	10.3	$	13.4	$	14.5

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 2019		Incurred to Date		Total Expected to be Incurred
Residential Heating & Cooling	$	2.9	$	2.9	$	2.9
Commercial Heating & Cooling	1.0		2.7		3.7
Refrigeration	1.2		2.6		2.7
Corporate & Other	5.2		5.2		5.2
Total	$	10.3	$	13.4	$	14.5

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