13. Restructuring, Asset Impairment, and Transition Expenses

From time to time, the Company has initiated various restructuring programs and incurred severance and other restructuring costs.

In the quarter ended March 31, 2015, the Company commenced a restructuring plan (“2015 Altra Plan”) as a result of weak demand in Europe and to make certain adjustments to improve business effectiveness, reduce the number of facilities and streamline the Company's cost structure. The actions taken pursuant to the 2015 Altra Plan included reducing headcount, facility consolidations and related asset impairments, and limiting discretionary spending to improve profitability.

The following table details restructuring charges incurred by segment for the periods presented.

	Quarter Ended				Year to Date Period Ended
	June 30, 2017		June 30, 2016		June 30, 2017		June 30, 2016
Couplings, Clutches & Brakes	$	488	$	1,089	$	1,849	$	1,493
Electromagnetic Clutches & Brakes		—		345		—		1,017
Gearing		488		—		784		16
Corporate		222		207		463		668
Total	$	1,198	$	1,641	$	3,096	$	3,194

(1)

Certain expenses are maintained at the corporate level and not allocated to the segments. These include various administrative expenses related to corporate headquarters, depreciation on capitalized software costs, non-capitalizable software implementation costs and acquisition related expenses and non-cash partial pension settlements.

The amounts for the quarter ended June 30, 2017 were comprised of approximately $0.6 million in severance, $0.4 million in consolidation costs, and $0.2 million in other restructuring consolidation costs. The amounts for the year to date period ended June 30, 2017 were comprised of approximately $0.7 million in severance, $1.1 million in consolidation costs, and $1.3 million in other restructuring consolidation costs, and are classified in the accompanying unaudited condensed consolidated statement of income as restructuring costs.

The following is a reconciliation of the accrued restructuring costs between January 1, 2017 and June 30, 2017.

	All Plans
Balance at January 1, 2017	$	1,971
Restructuring expense incurred		3,096
Cash payments		(3,631	)
Balance at June 30, 2017	$	1,436

The total accrued restructuring reserve as of June 30, 2017 relates to severance costs to be paid to former employees which are expected to be paid during 2017 and are recorded in accruals and other current liabilities on the accompanying unaudited condensed consolidated balance sheet. The Company does not expect to incur any additional material restructuring expenses related to the 2015 Altra Plan.