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

During 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 limiting discretionary spending to improve profitability. For the quarter ended June 30, 2019, the Company didn’t record any expense related to the 2015 Altra Plan. The Company does not expect to incur any additional material restructuring expenses related to the 2015 Altra Plan.

During 2017, the Company commenced a restructuring plan (“2017 Altra Plan”) as a result of the Stromag acquisition and to rationalize its global renewable energy business. The actions taken pursuant to the 2017 Altra Plan included reducing headcount, facility consolidations and the elimination of certain costs. The amounts for the year to date period ended June 30, 2019 were comprised of approximately $1.2 million in severance, $0.6 million in consolidation costs, $0.1 million in relocation costs, and $0.9 million in other restructuring costs, and are classified in the accompanying unaudited condensed consolidated statement of income as restructuring costs. The amounts for the quarter ended June 30, 2019 were comprised of approximately $0.7 million in severance, $0.3 million in consolidation costs, $0.1 million in relocation costs, and $0.7 million in other restructuring costs. The Company expects to incur an additional amount of approximately $1.0 to $3.0 million in expense under the 2017 Altra Plan through 2019.

During 2019, the Company commenced a restructuring plan (“2019 Altra Plan”) to drive efficiencies, reduce the number of facilities and optimize its operating margin. The Company expects expenses related to workforce reductions, lease termination costs and other facility rationalization costs. The Company expects to incur $15 - $25 million in restructuring expenses under the 2019 Altra Plan over the next four years, primarily related to plant consolidation and headcount reductions. For the year to date period ended June 30, 2019, the Company recorded approximately $2.3 million in severance, $0.1 million in relocation costs and $0.3 million in other restructuring costs, respectively, under the 2019 Altra Plan, which are classified in the accompanying unaudited condensed consolidated statement of income as restructuring costs. For the quarter ended June 30, 2019, the Company recorded $1.2 million in severance and $0.2 million in other restructuring costs.

The following is a reconciliation of the accrued restructuring costs between January 1, 2019 and June 30, 2019.

	2017 Altra Plan			2019 Altra Plan			Total All Plans
Balance at January 1, 2019	$	2.0		$	—		$	2.0
Restructuring expense incurred		1.0			1.3			2.3
Cash payments		(1.5	)		(0.5	)		(2.0	)
Balance at March 31, 2019		1.5			0.8			2.3
Restructuring expense incurred		1.8			1.4			3.2
Cash payments		(2.0	)		(0.7	)		(2.7	)
Balance at June 30, 2019	$	1.3		$	1.5		$	2.8

The following is a reconcilation of the accrued restructuring costs between January 1, 2018 and June 30, 2018.

	2015 Altra Plan			2017 Altra Plan			2019 Altra Plan		Total All Plans
Balance at January 1, 2018	$	0.8		$	0.2		$	—	$	1.0
Restructuring expense incurred		—			0.9			—		0.9
Cash payments		(0.1	)		(0.4	)		—		(0.5	)
Balance at March 31, 2018		0.7			0.7			—		1.4
Restructuring expense incurred		—			0.6			—		0.6
Cash payments		(0.2	)		(0.9	)		—		(1.1	)
Balance at June 30, 2018	$	0.5		$	0.4		$	—	$	0.9

The following is a reconciliation of restructuring expense by segment for the year to date period ended June 30, 2019.

	2017 Altra Plan		2019 Altra Plan		Total All Plans
Power Transmission Technologies	$	2.8	$	0.1	$	2.9
Automation & Specialty		—		2.6		2.6
Balance at June 30, 2019	$	2.8	$	2.7	$	5.5

The total accrued restructuring reserve as of June 30, 2019 relates to severance costs to be paid to former employees under the 2017Altra Plan and 2019 Altra Plan and is recorded in accruals and other liabilities on the accompanying unaudited condensed consolidated balance sheet.