RESTRUCTURING CHARGES

The following is a reconciliation of the beginning and ended restructuring reserve balances for the years ended October 31, 2018 and 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	9.0			3.7			12.7
Costs paid or otherwise settled	(14.3		)	(3.6		)	(17.9		)
Balance at October 31, 2017	$	3.9		$	1.3		$	5.2
Costs incurred and charged to expense	14.8			3.8			18.6
Costs paid or otherwise settled	(14.5		)	(4.9		)	(19.4		)
Balance at October 31, 2018	$	4.2		$	0.2		$	4.4

The focus for restructuring activities in 2018 was to continue to rationalize operations and close underperforming assets in the Rigid Industrial Packaging & Services segment. During the year ended October 31, 2018, the Company recorded restructuring charges of $18.6 million, as compared to $12.7 million of restructuring charges recorded during the year ended October 31, 2017. The restructuring activity for the year ended October 31, 2018 consisted of $14.8 million in employee separation costs and $3.8 million in other restructuring costs, primarily consisting of professional fees and other fees associated with restructuring activities. There were five plants closed in 2018, and a total of 322 employees severed throughout 2018 as part of the Company’s restructuring efforts.

The following is a reconciliation of the total amounts expected to be incurred from open restructuring plans or plans that are being formulated and have not been announced as of the filing date of this Form 10-K. Remaining amounts expected to be incurred were $12.0 million as of October 31, 2018:



(in millions)	Total Amounts Expected to be Incurred		Amounts Incurred During the year ended October 31, 2018		Amounts Remaining to be Incurred
Rigid Industrial Packaging & Services:
Employee separation costs	$	22.7	$	13.6	9.1
Other restructuring costs	5.5		3.7		1.8
	28.2		17.3		10.9
Flexible Products & Services:
Employee separation costs	0.8		0.8		—
Other restructuring costs	1.2		0.1		1.1
	2.0		0.9		1.1
Paper Packaging & Services:
Employee separation costs	0.4		0.4		—
	0.4		0.4		—
	$	30.6	$	18.6	$	12.0

The focus for restructuring activities in 2017 was to continue to rationalize operations and close underperforming assets in the Rigid Industrial Packaging & Services and Flexible Products & Services segments. During 2017, the Company recorded restructuring charges of $12.7 million, consisting of $9.0 million in employee separation costs and $3.7 million in other restructuring costs, primarily consisting of professional fees and other fees associated with restructuring activities. There were two plants closed and a total of 157 employees severed throughout 2017 as part of the Company’s restructuring efforts.

The focus for restructuring activities in 2016 was to rationalize and close underperforming assets in the Rigid Industrial Packaging & Services and Flexible Products & Services segments. During 2016, the Company recorded restructuring charges of $26.9 million, consisting of $16.7 million in employee separation costs and $10.2 million in other restructuring costs, primarily consisting of professional fees incurred for services specifically associated with employee separation and relocation. There were four plants closed and a total of 254 employees severed throughout 2016 as part of the Company’s restructuring efforts.