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Restructuring Activities and Related Impairments
 9 Months Ended
Oct. 02, 2020
Restructuring and Related Activities [Abstract]  
Restructuring Activities and Related Impairments RESTRUCTURING ACTIVITIES AND RELATED IMPAIRMENTS
Restructuring Activities

The Company’s restructuring activities are undertaken as necessary to implement management’s strategy, streamline operations, take advantage of available capacity and resources, and ultimately achieve net cost reductions. These activities generally relate to the realignment of existing manufacturing capacity and closure of facilities and other exit or disposal activities, as it relates to executing the Company’s strategy, either in the normal course of business or pursuant to significant restructuring programs.
The Company initiated restructuring related activities during the nine months ended October 2, 2020. The related liability, which is included in accrued liabilities in the Condensed Consolidated Balance Sheets, is summarized below ($ in millions):
Employee Severance
and Related		Facility Exit
and Related		Total
Balance at December 31, 2019$5.6 $— $5.6 
Costs incurred62.5 8.1 70.6 
Paid/settled(36.7)(7.2)(43.9)
Balance at October 2, 2020$31.4 $0.9 $32.3 

Restructuring related charges recorded for the three and nine months ended October 2, 2020 and September 27, 2019, by segment were as follows ($ in millions): 

Three Months EndedNine Months Ended
October 2, 2020September 27, 2019October 2, 2020September 27, 2019
Specialty Products & Technologies$11.5 $1.0 $28.0 $4.2 
Equipment & Consumables14.3 0.9 66.3 4.5 
Other1.9 — 5.6 — 
Total$27.7 $1.9 $99.9 $8.7 
The restructuring related charges incurred during the three and nine months ended October 2, 2020 and September 27, 2019, are reflected in the following captions in the accompanying Condensed Consolidated and Combined Statements of Operations ($ in millions):

Three Months EndedNine Months Ended
October 2, 2020September 27, 2019October 2, 2020September 27, 2019
Cost of sales$8.6 $0.4 $35.3 $2.2 
Selling, general and administrative expenses19.1 1.5 64.6 6.5 
Total$27.7 $1.9 $99.9 $8.7 

Impairments

During the three months ended July 3, 2020, the Company made the decision to exit a portion of its treatment unit business, which is part of the Equipment & Consumables segment, as part of its strategy to restructure its portfolio and improve its cost structure. In connection with the planned exit, which was substantially completed by the end of the third quarter, the Company recognized a non-cash loss of $19.3 million during the three months ended July 3, 2020. The majority of this loss included $9.2 million related to the impairment of certain intangible assets, which is included in selling, general and administrative expenses and $9.0 million of inventory write-offs, which is included in cost of sales. As soon as the production activities are completed, the Company expects to sell the manufacturing facility related to this business.

During the three months ended October 2, 2020, the Company continued its restructuring related activities to restructure its portfolio and improve its cost structure and recognized a non-cash loss of $10.0 million related primarily to long-lived assets, which is substantially included in selling, general and administrative expenses.