In response to the changes in business and economic conditions arising as a result of the COVID-19 pandemic, on June 2, 2020 management committed to a restructuring plan that includes actions across our businesses and functions globally. The plan is designed to support our long-term financial resilience and simplify our operations, strengthen our competitive positioning and better serve our customers.

Restructuring charges recognized as a result of this plan included reduction of headcount across all segments and asset impairments within our Measurement & Control Solutions segment. Immaterial restructuring charges incurred during the first quarter are included in the plan information presented below.

During 2019 and 2018, we incurred restructuring charges primarily related to an effort to reposition our European and North American businesses to optimize our cost structure and improve our operational efficiency and effectiveness. The charges included the reduction of headcount and consolidation of facilities within our Measurement & Control Solutions and Water Infrastructure segments, as well as headcount reductions within our Applied Water segment.

The following table presents the components of restructuring expense and asset impairment charges incurred during each of the previous 3 years:


	Year Ended December 31,
(in millions)	2020		2019		2018
By component:
Severance and other charges	$	36	$	51	$	19
Lease related charges	—		1		1
Asset impairment	18		—		—
Other restructuring charges	1		2		1
Reversal of restructuring accruals	(1)		(1)		(1)
Total restructuring charges	54		53		20
Asset impairment charges	21		10		2
Total restructuring and asset impairment charges	$	75	$	63	$	22

By segment:
Water Infrastructure	$	20	$	20	$	11
Applied Water	4		5		2
Measurement & Control Solutions	51		38		9

The following table displays a roll-forward of the restructuring accruals, presented on our Consolidated Balance Sheets within "accrued and other current liabilities" and "other non-current accrued liabilities," for the years ended December 31, 2020 and 2019:


(in millions)	2020		2019
Restructuring accruals - January 1	$	27	$	5
Restructuring charges	54		53
Cash payments	(36)		(30)
Asset impairment	(18)		—
Foreign currency and other	2		(1)
Restructuring accruals - December 31	$	29	$	27

By segment:
Water Infrastructure	$	4	$	1
Applied Water	1		—
Measurement & Control Solutions	18		19
Regional selling locations (a)	5		7
Corporate and other	1		—

(a) Regional selling locations consist primarily of selling and marketing organizations that incurred restructuring expense which was allocated to the segments. The liabilities associated with restructuring expense were not allocated to the segments.


(in millions)	Water Infrastructure		Applied Water		Measurement & Control Solutions		Corporate		Total
Actions Commenced in 2020:
Total expected costs	$	26	$	11	$	34	$	2	$	73
Costs incurred during 2020	19		4		30		—		53
Total expected costs remaining	$	7	$	7	$	4	$	2	$	20

Actions Commenced in 2019:
Total expected costs	$	19	$	5	$	27	$	—	$	51
Costs incurred during 2019	18		5		27		—		50
Costs incurred during 2020	1		—		—		—		1
Total expected costs remaining	$	—	$	—	$	—	$	—	$	—

The Water Infrastructure, Applied Water, and Measurement & Control Solutions actions commenced in 2020 consist primarily of severance charges in each of the segments and asset impairment charges in our Measurement & Control Solutions segment. These actions are expected to continue through 2021. The Water Infrastructure, Applied Water, and Measurement & Control Solutions actions commenced in 2019 consist primarily of severance charges. The actions commenced in 2019 are complete.

During the second quarter of 2020, the discontinuance of a product line resulted in $17 million of asset impairments, primarily related to customer relationships, trademarks and fixed assets within our Measurement & Control Solutions segment.

During the third quarter of 2020, we determined that certain assets including software and proprietary technology within our Measurement & Control Solutions segment were impaired. Accordingly we recognized an impairment charge of $11 million. Refer to Note 12, "Goodwill and Other Intangible Assets," for additional information.

During the second quarter of 2020, we determined that internally developed in-process software within our Measurement & Control Solutions segment was impaired as a result of actions taken to prioritize strategic investments. Accordingly we recognized an impairment charge of $10 million. Refer to Note 12, "Goodwill and Other Intangible Assets," for additional information.

During the third quarter of 2019, we determined that certain assets within our Measurement & Control Solutions segment, including customer relationships, internally developed software, proprietary technology, and plant property & equipment, were impaired. Accordingly we recognized an impairment charge of $7 million. Refer to Note 12, "Goodwill and Other Intangible Assets," for additional information.

During the first quarter of 2019, we determined that certain assets within our Measurement & Control Solutions segment, including a customer relationship, were impaired. Accordingly we recognized an impairment charge of $3 million. Refer to Note 12, "Goodwill and Other Intangible Assets," for additional information.