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Restructuring Activities And Related Impairments
 12 Months Ended
Dec. 31, 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 three years ended December 31, 2020. The related liability, which is included in accrued liabilities in the Consolidated Balance Sheets is summarized below ($ in millions):
Employee Severance
and Related		Facility Exit
and Related		Total
Balance, December 31, 2017$19.9 $0.1 $20.0 
Costs incurred21.7 2.0 23.7 
Paid/settled(31.3)(1.0)(32.3)
Balance, December 31, 2018$10.3 $1.1 $11.4 
Costs incurred12.9 0.1 13.0 
Paid/settled(17.6)(1.2)(18.8)
Balance, December 31, 20195.6 — 5.6 
Costs incurred78.3 11.0 89.3 
Paid/settled(53.4)(5.6)(59.0)
Balance, December 31, 2020$30.5 $5.4 $35.9 
Restructuring related charges recorded for the years ended December 31 by segment were as follows ($ in millions): 
202020192018
Specialty Products & Technologies$43.8 $6.5 $10.2 
Equipment & Consumables85.6 6.5 13.5 
Other6.0 — — 
Total$135.4 $13.0 $23.7 
The restructuring related charges incurred during the years ended December 31 are reflected in the following captions in the accompanying Consolidated and Combined Statements of Income ($ in millions):
202020192018
Cost of sales$44.9 $3.0 $7.8 
Selling, general and administrative expenses90.5 10.0 15.9 
Total$135.4 $13.0 $23.7 
Impairments

During the year ended December 31, 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, the Company recognized a non-cash loss of $19.3 million. 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.

The Company also initiated other restructuring related activities to restructure its portfolio and improve its cost structure and recognized a non-cash loss of $26.8 million related primarily to long-lived assets, including intangible assets, which is substantially included in selling, general and administrative expenses.