9. Restructuring Activities

The Company initiated various restructuring programs and incurred severance and other restructuring costs by segment as follows:



	Years Ended December 31,
	2017		2016		2015
Engineered Systems	$	11,847	$	3,080	$	13,302
Fluids	15,737		16,905		4,879
Refrigeration & Food Equipment	14,070		928		5,848
Energy	7,751		18,497		30,763
Corporate	9,775		756		412
Total	$	59,180	$	40,166	$	55,204
These amounts are classified in the Consolidated Statements of Earnings as follows:
Cost of goods and services	$	22,990	$	14,744	$	21,194
Selling, general and administrative expenses	36,190		25,422		34,010
Total	$	59,180	$	40,166	$	55,204

The restructuring charges of $59,180 incurred in 2017, includes $45,812 related to rightsizing restructuring programs designed primarily to better align the Company's cost structure in preparation for the Wellsite separation. The Company also executed restructuring programs to better align its operations with current market conditions through headcount reductions, targeted facility consolidations, product exits and other measures to further optimize operations. The Company expects the programs currently underway to be substantially completed in the next 12 months. Additional programs may be implemented during 2018 with related restructuring charges.

The $59,180 of restructuring charges incurred during 2017 included the following programs:


•	The Engineered Systems segment recorded $11,847 of restructuring charges related to programs across the segment focused on headcount reductions and various site and product line moves and exits to lower ongoing operating expenses.


•	The Fluids segment recorded $15,737 of restructuring charges as a result of programs and projects across the segment, principally related to headcount reductions and facility consolidations, principally focused on achieving acquisition integration benefits.


•	The Refrigeration & Food Equipment segment recorded restructuring charges of $14,070, related to headcount reductions, facility consolidations and product line exits, primarily within its Refrigeration business to improve margin performance.


•	The Energy segment incurred restructuring charges of $7,751 related to various programs across the segment focused on facility consolidations, product line exits and workforce reductions.


•	Corporate recorded $9,775 of restructuring charges primarily related to headcount reductions, corporate office consolidation and a shared facility exit in South America.

Restructuring expenses incurred in 2016 and 2015 also included targeted facility consolidations at certain businesses and actions taken to optimize the Company's cost structure.

The following table details the Company’s severance and other restructuring accrual activities:



	Severance			Exit				Total
Balance at January 1, 2015	$	15,358		$	6,663			$	22,021
Restructuring charges	32,148			23,056				55,204
Payments	(38,003		)	(12,322		)		(50,325		)
Other, including foreign currency translation	1,533			(14,442		)	⁽¹⁾	(12,909		)
Balance at December 31, 2015	11,036			2,955				13,991
Restructuring charges	30,199			9,967				40,166
Payments	(28,346		)	(7,548		)		(35,894		)
Other, including foreign currency translation	(1,981		)	(3,935		)	⁽¹⁾	(5,916		)
Balance at December 31, 2016	10,908			1,439				12,347
Restructuring charges	32,378			26,802				59,180
Payments	(17,298		)	(6,685		)		(23,983		)
Other, including foreign currency translation	(1,033		)	(12,688		)	⁽¹⁾	(13,721		)
Balance at December 31, 2017	$	24,955		$	8,868			$	33,823


(1)	Other activity in exit reserves primarily represents the non-cash write-off of certain long-lived assets and inventory in connection with certain facility closures and product exits.

The restructuring accrual balances at December 31, 2017 primarily reflects restructuring plans initiated during the year, inclusive of rightsizing-related restructuring and ongoing lease commitment obligations for facilities closed in prior periods.