In September 2021, the Company announced that it would close its Kovatch Mobile Equipment (“KME”) production facilities located in Nesquehoning, PA and Roanoke, VA and relocate the production to other existing F&E segment facilities within the United States.

The Company incurred certain restructuring and other related charges in connection with the decision to relocate its existing KME production facilities. For the three months ended January 31, 2023, the Company did not incur any restructuring charges, but did incur $2.4 million of other charges consisting of production inefficiencies. For the three months ended January 31, 2022, the Company recorded restructuring charges of $3.7 million and additional charges of $2.1 million consisting of $1.4 million of accelerated depreciation and $0.7 million of other costs.


	Employee Severance and Termination Benefits		Contract termination and other costs		Three Months Ended January 31, 2022
Fire & Emergency	$	2.8	$	0.9	$	3.7

As of October 31, 2022, this restructuring activity was substantially complete and any remaining liability is immaterial as of January 31, 2023 and October 31, 2022.