9. Restructuring Activities

The Company's restructuring charges by segment were as follows:



	Three Months Ended June 30,				Six Months Ended June 30,
	2018		2017		2018		2017
Engineered Systems	$	1,860	$	756	$	3,235	$	1,818
Fluids	3,497		1,068		5,548		4,507
Refrigeration & Food Equipment	234		19		146		1,525
Corporate	2,544		—		3,293		—
Total	$	8,135	$	1,843	$	12,222	$	7,850
These amounts are classified in the Condensed Consolidated Statements of Earnings as follows:
Cost of goods and services	$	2,192	$	157	$	4,399	$	4,235
Selling, general and administrative expenses	5,943		1,686		7,823		3,615
Total	$	8,135	$	1,843	$	12,222	$	7,850

The restructuring expenses of $8,135 and $12,222 incurred during the three and six months ended June 30, 2018, respectively, were related to restructuring programs initiated during 2018 and 2017. The three and six months ended June 30, 2018 restructuring expense includes $6,808 and $9,857, respectively, related to rightsizing restructuring programs largely initiated in the fourth quarter of 2017 and designed to better align the Company's cost structure in preparation for the Apergy separation. The Company also executed restructuring programs to better align the Company's costs and operations with current market conditions through targeted facility consolidations, headcount reductions and other measures to further optimize operations. The Company expects the programs currently underway to be substantially completed in the next 12 months.

The $8,135 of restructuring charges incurred during the second quarter of 2018 primarily included the following items:


•	The Engineered Systems segment recorded $1,860 of restructuring charges related to programs focused on headcount reduction.


•	The Fluids segment recorded $3,497 of restructuring charges as a result of programs and projects across the segment, principally related to headcount reductions and facility consolidations, focused on achieving acquisition integration benefits.


•	Corporate recorded $2,544 of restructuring charges primarily related to headcount reductions.

The Company’s severance and exit accrual activities were as follows:



	Severance			Exit				Total
Balance at December 31, 2017	$	25,681		$	5,591			$	31,272
Restructuring charges	8,420			3,802				12,222
Payments	(21,848		)	(5,876		)		(27,724		)
Other, including foreign currency translation	(1,743		)	369			(1)	(1,374		)
Balance at June 30, 2018	$	10,510		$	3,886			$	14,396


(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.