RESTRUCTURING CHARGES

The following is a reconciliation of the beginning and ending restructuring reserve balances for the nine month period ended July 31, 2017:



(in millions)	Employee Separation Costs			Other Costs			Total
Balance at October 31, 2016	$	9.2		$	1.2		$	10.4
Costs incurred and charged to expense	6.8			1.9			8.7
Costs paid or otherwise settled	(10.0		)	(2.1		)	(12.1		)
Balance at July 31, 2017	$	6.0		$	1.0		$	7.0

The focus for restructuring activities in 2017 is to continue to rationalize operations and close underperforming assets in the Rigid Industrial Packaging & Services and Flexible Products & Services segments. During the three months ended July 31, 2017, the Company recorded restructuring charges of $3.9 million, as compared to $10.2 million of restructuring charges recorded during the three months ended July 31, 2016. The restructuring activity for the three months ended July 31, 2017 consisted of $2.9 million in employee separation costs and $1.0 million in other restructuring costs. During the nine months ended July 31, 2017, the Company recorded restructuring charges of $8.7 million, which compares to $17.9 million of restructuring charges recorded during the nine months ended July 31, 2016. The restructuring activity for the nine months ended July 31, 2017 consisted of $6.8 million in employee separation costs and $1.9 million in other restructuring costs.

The following is a reconciliation of the total amounts expected to be incurred from approved restructuring plans or plans that are being formulated and have not been announced as of the date of this Form 10-Q. Remaining amounts expected to be incurred are $19.9 million as of July 31, 2017 compared to $16.1 million as of October 31, 2016. The change was due to the formulations of new plans during the period.



(in millions)	Total Amounts Expected to be Incurred		Amounts Incurred During the nine month period ended July 31, 2017		Amounts Remaining to be Incurred
Rigid Industrial Packaging & Services
Employee separation costs	$	21.1	$	6.0	$	15.1
Other restructuring costs	4.5		1.6		2.9
	25.6		7.6		18.0
Flexible Products & Services
Employee separation costs	1.2		0.5		0.7
Other restructuring costs	1.5		0.3		1.2
	2.7		0.8		1.9
Paper Packaging & Services
Employee separation costs	0.3		0.3		—
Other restructuring costs	—		—		—
	0.3		0.3		—
	$	28.6	$	8.7	$	19.9