product lines and rationalize and consolidate manufacturing capacity. Our restructuring and integration decisions are based, in part, on discounted cash flows and are designed to achieve our goals of reducing structural footprint and maximizing profitability.

Restructuring and other related charges of $9.3 and $7.6 during 2019 and 2018, respectively, included, among other actions described below, severance and other costs associated with the rationalization of a business primarily associated with the execution of large dry-dairy systems projects in the Food and Beverage segment, initiated during the fourth quarter of 2018 and then subsequently broadened during 2019. See Note 10 below for intangible and tangible long-lived asset impairment charges recognized during the fourth quarter of 2018 which also resulted from management’s conclusion to rationalize this business and reduce the Company’s exposure to this market.

During 2017, we finalized our execution of a multi-year plan to transition our enterprise to an operating company. As part of this plan, we announced our intent to further optimize our global footprint, streamline business processes and reduce selling, general and administrative expense through a global realignment program. The realignment program was intended to reduce costs across operating sites and corporate and global functions, in part by making structural changes and process enhancements which allow us to operate more efficiently. Restructuring and other related charges of $12.9 in 2017 were substantially associated with this program and included costs associated primarily with employee termination and facility consolidation.

The components of the charges have been computed based on expected cash payouts, including severance and other employee benefits based on existing severance policies, local laws, and other estimated exit costs. Liabilities for exit costs including, among other things, severance and other employee benefit costs, are measured initially at their fair value and recorded when incurred. With the exception of certain employee termination obligations, which are not material to our consolidated financial statements, we anticipate that liabilities related to restructuring actions as of December 31, 2019 will be paid within one year from the period in which the action was initiated.

Restructuring and other related charges for the years ended December 31, 2019, 2018 and 2017 are described in more detail below and in the applicable sections that follow:


	Year ended December 31,
	2019		2018		2017
Employee termination costs	$	9.3	$	6.6	$	10.0
Facility consolidation costs	—		1.0		2.9

Total	$	9.3	$	7.6	$	12.9


	Employee Termination Costs		Facility Consolidation Costs		Total Restructuring and Other Related Charges
Food and Beverage	$	3.9	$	—	$	3.9

Industrial	3.1		—		3.1
Other	2.3		—		2.3
Total	$	9.3	$	—	$	9.3

Food and Beverage—Charges for 2019 related primarily to severance and other costs associated with (i) the further rationalization, initiated during the fourth quarter of 2018, of a business associated with the execution of large dry-dairy systems projects, as well as (ii) the closure of a facility in South America. Once completed, these restructuring activities are expected to result in the termination of approximately 40 employees.

Industrial—Charges for 2019 related primarily to severance and other costs associated with (i) the closure of a manufacturing facility in the U.S. and consolidation and relocation of that facility into an existing manufacturing facility in the same region, (ii) certain operations personnel in the EMEA region, and (iii) the closure of a sales office and service center in North America. Once completed, these restructuring activities are expected to result in the termination of approximately 70 employees.

Other—Charges for 2019 related primarily to severance and other costs associated with the rationalization of certain corporate support functions. Once completed, these restructuring activities are expected to result in the termination of approximately 20 employees.


	Employee Termination Costs		Facility Consolidation Costs		Total Restructuring and Other Related Charges
Food and Beverage	$	4.4	$	0.9	$	5.3

Industrial	2.3		0.1		2.4
Other	(0.1)		—		(0.1)
Total	$	6.6	$	1.0	$	7.6

Food and Beverage—Charges for 2018 related primarily to severance and other costs of $3.5 associated with the rationalization of the business associated with the execution of large dry-dairy systems projects described above. Charges also included severance and other costs related to the reorganization of the segment's commercial function in the EMEA region, and to a further consolidation of our facilities in Poland, including the lease cancellation and other exit costs of $0.8 associated with a former facility. These restructuring activities resulted in the termination of 58 employees.

Industrial—Charges for 2018 related primarily to severance and other costs associated with (i) operations and commercial personnel in North America and the Asia Pacific region, partially offset by (ii) revisions of estimates related to certain previously announced restructuring activities. These restructuring activities resulted in the termination of 32 employees.


	Employee Termination Costs		Facility Consolidation Costs		Total Restructuring and Other Related Charges
Food and Beverage	$	6.6	$	1.6	$	8.2

Industrial	3.6		1.3		4.9
Other	(0.2)		—		(0.2)
Total	$	10.0	$	2.9	$	12.9

Food and Beverage—Charges for 2017 related primarily to (i) charges associated with the consolidation and relocation of a manufacturing facility in Germany to an existing facility in Poland and (ii) severance and other costs associated with the reorganization and consolidation of certain commercial, engineering, operational and administrative functions across all regions in which the segment operates. These restructuring activities resulted in the termination of 91 employees.

Industrial—Charges for 2017 related primarily to severance and other costs associated with (i) the consolidation and relocation of the manufacturing operations of facilities in Sweden and the Netherlands to existing facilities in Poland and other locations and (ii) the reorganization and consolidation of certain commercial, engineering, operational and administrative functions across all regions in which the segment operates, partially offset by (iii) revisions of estimates for severance and other costs related to the previously planned consolidation and relocation of a manufacturing facility in the U.S. These restructuring activities resulted in the termination of 131 employees.

The following is an analysis of our restructuring liabilities (included in “Accrued expenses” in our consolidated balance sheets) for the years ended December 31, 2019, 2018 and 2017:


	December 31,
	2019		2018		2017
Balance at beginning of year	$	7.1	$	10.7	$	26.7
Restructuring and other related charges	9.3		7.6		12.9
Utilization — cash	(8.3)		(11.2)		(30.9)
Currency translation adjustment and other	(0.5)		—		2.0
Balance at end of year	$	7.6	$	7.1	$	10.7