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

During 2017, the Company commenced a restructuring plan (“2017 Altra Plan”) as a result of the Company’s purchase of Stromag 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 expenses for the quarter ended March 31, 2020 were comprised of approximately $0.2 million in severance, consolidation and other restructuring costs. The Company does not expect to incur any additional material costs as a result of the 2017 Altra Plan.

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 approximately $15 - $20 million in restructuring expenses under the 2019 Altra Plan over the next three years, primarily related to plant consolidation and headcount reductions. For the quarter ended March 31, 2020, the Company recorded $1.1million, and $0.3 million in severance and consolidation costs, respectively.

The following is a reconciliation of the accrued restructuring costs between January 1, 2020 and March 31, 2020.

	2017 Altra Plan			2019 Altra Plan			Total All Plans
Balance at January 1, 2020	$	1.5		$	2.6		$	4.1
Restructuring expense incurred		0.2			1.4			1.6
Cash payments		(0.4	)		(1.4	)		(1.8	)
Balance at March 31, 2020		1.3			2.6			3.9

The following is a reconcilation of the accrued restructuring costs between January 1, 2019 and March 31, 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

The following is a reconciliation of restructuring expense by segment for the year to date period ended March 31, 2020.

	2017 Altra Plan		2019 Altra Plan		Total All Plans
Power Transmission Technologies	$	0.2	$	0.4	$	0.6
Automation & Specialty		—		1.0		1.0
Balance at March 31, 2020	$	0.2	$	1.4	$	1.6

The total accrued restructuring reserve as of March 31, 2020 relates primarily to consolidation and severance costs under the 2017 Altra Plan and 2019 Altra Plan and is recorded in accruals and other liabilities on the accompanying unaudited condensed consolidated balance sheet.