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Restructuring and Other Related Charges
 12 Months Ended
Dec. 31, 2017
Restructuring and Related Activities [Abstract]  
Restructuring, Impairment, and Other Activities Disclosure [Text Block]
NOTE 12. RESTRUCTURING AND OTHER RELATED CHARGES
Restructuring and other related charges for the years ended December 31 were as follows ($ in millions):
 
2017
 
2016
 
2015
Employee severance related
$
14.2

 
$
14.7

 
$
11.8

Facility exit and other related
2.5

 
2.6

 
0.5

Impairment charges
2.3

 
4.8

 
12.0

Total restructuring and other related charges
$
19.0

 
$
22.1

 
$
24.3


Substantially all restructuring activities initiated in 2017 were completed by December 31, 2017. We expect substantially all cash payments associated with remaining termination benefits recorded in 2017 will be paid during 2018. Substantially all planned restructuring activities related to the 2016 and 2015 plans have been completed. Impairment charges in 2017, 2016 and 2015 related to certain trade names used in the Industrial Technologies segment.
The nature of our restructuring and related activities initiated in 2017, 2016 and 2015 were broadly consistent throughout our segments and focused on improvements in operational efficiency through targeted workforce reductions and facility consolidations and closures. We incurred these costs to position ourselves to provide superior products and services to our customers in a cost efficient manner, and taking into consideration broad economic uncertainties.
Restructuring and other related charges recorded for the years ended December 31 by segment were as follows ($ in millions):
 
2017
 
2016
 
2015
Professional Instrumentation
$
12.8

 
$
6.8

 
$
9.4

Industrial Technologies
6.2

 
15.3

 
14.9

Total
$
19.0

 
$
22.1

 
$
24.3


The table below summarizes the accrual balance and utilization by type of restructuring cost associated with our 2017 and 2016 restructuring actions ($ in millions): 
 
Balance
as of
January 1, 2016
 
Costs
Incurred
 
Paid/
Settled
 
Balance 
as of
December
31, 2016
 
Costs
Incurred
 
Paid/
Settled
 
Balance as of December 31, 2017
Employee severance and related
$
10.6

 
$
14.7

 
$
(15.7
)
 
$
9.6

 
$
14.2

 
$
(13.8
)
 
$
10.0

Facility exit and other related
0.9

 
7.4

 
(7.2
)
 
1.1

 
4.8

 
(5.1
)
 
0.8

Total
$
11.5

 
$
22.1

 
$
(22.9
)
 
$
10.7

 
$
19.0

 
$
(18.9
)
 
$
10.8


The restructuring and other related charges incurred during 2017 include cash charges of $17 million and $2 million of noncash charges. The restructuring and other related charges incurred during 2016 included cash charges of $17 million and and $5 million of noncash charges. The restructuring and other related charges incurred during 2015 included $12 million each of cash and noncash charges. These charges are reflected in the following captions in the accompanying Consolidated and Combined Statements of Earnings ($ in millions):
 
2017
 
2016
 
2015
Cost of sales
$
2.0

 
$
8.1

 
$
5.9

Selling, general and administrative expenses
17.0

 
14.0

 
18.4

Total
$
19.0

 
$
22.1

 
$
24.3