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Restructuring and Other Related Charges
 12 Months Ended
Dec. 31, 2019
Restructuring and Related Activities [Abstract]  
Restructuring and Other Related Charges
NOTE 15. RESTRUCTURING AND OTHER RELATED CHARGES
Restructuring and other related charges for the years ended December 31 were as follows ($ in millions):
 
2019
 
2018
 
2017
Employee severance related
$
53.0

 
$
5.0

 
$
13.8

Facility exit and other related
3.6

 
0.9

 
2.5

Impairment charges
—

 
1.1

 
2.3

Total restructuring and other related charges
$
56.6

 
$
7.0

 
$
18.6


Substantially all restructuring activities initiated in 2019 were completed by December 31, 2019. We expect substantially all cash payments associated with remaining termination benefits recorded in 2019 will be paid during 2020 and all planned restructuring activities related to the 2018 and 2017 plans have been completed. Impairment charges relate to certain intangible assets.
The nature of our restructuring and related activities initiated in 2019, 2018, and 2017 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):
 
2019
 
2018
 
2017
Professional Instrumentation
$
47.8

 
$
4.5

 
$
12.8

Industrial Technologies
8.8

 
2.5

 
5.8

Total
$
56.6

 
$
7.0

 
$
18.6


The table below summarizes the accrual balance and utilization by type of restructuring cost associated with our 2019 and 2018 restructuring actions ($ in millions): 
 
Balance
as of
January 1, 2018
 
Costs
Incurred
 
Paid/
Settled
 
Balance 
as of
December
31, 2018
 
Costs
Incurred
 
Paid/
Settled
 
Balance as of December 31, 2019
Employee severance and related
$
9.5

 
$
5.0

 
$
(9.6
)
 
$
4.9

 
$
53.0

 
$
(21.0
)
 
$
36.9

Facility exit and other related
0.8

 
2.0

 
(2.3
)
 
0.5

 
3.6

 
(3.7
)
 
0.4

Total
$
10.3

 
$
7.0

 
$
(11.9
)
 
$
5.4

 
$
56.6

 
$
(24.7
)
 
$
37.3


The restructuring and other related charges incurred during 2019 were substantially all cash charges. The restructuring and other related charges incurred during 2018 included cash charges of $6 million and $1 million of noncash charges. The restructuring and other related charges incurred during 2017 included cash charges of $16 million and $2 million of noncash charges. These charges are reflected in the following captions in the accompanying Consolidated Statements of Earnings ($ in millions):
 
2019
 
2018
 
2017
Cost of sales
$
15.8

 
$
2.0

 
$
2.0

Selling, general, and administrative expenses
40.8

 
5.0

 
16.6

Total
$
56.6

 
$
7.0

 
$
18.6