Restructuring Costs (Tables)

9 Months Ended

Sep. 30, 2015

Restructuring and Related Activities [Abstract]

Summary of Restructuring Costs

Pre-tax restructuring costs incurred in each of our segments and the location of the costs in the Condensed Consolidated Statement of Income for the three and nine months ended September 30, 2015 is as follows (in millions):

Three Months Ended September 30, 2015	Cost of goods sold		Selling & administrative expense		Total
Electrical Segment	$	5.0	$	2.2	$	7.2
Power Segment	0.1		0.5		0.6
Total Pre Tax Restructuring Costs	$	5.1	$	2.7	$	7.8

Nine Months Ended September 30, 2015	Cost of goods sold		Selling & administrative expense		Total
Electrical Segment	$	12.3	$	5.4	$	17.7
Power Segment	0.8		1.0		1.8
Total Pre Tax Restructuring Costs	$	13.1	$	6.4	$	19.5

The actual and expected costs for our restructuring actions are as follows (in millions):

	Expected Costs		Costs incurred during the fourth quarter of 2014		Costs incurred during first nine months of 2015		Remaining costs at 9/30/15
Current Year Restructuring Actions
Electrical Segment	$	22.3	$	—	$	13.4	$	8.9
Power Segment	1.8		—		1.8		—
Total Current Year Restructuring Actions	24.1		—		15.2		8.9
Prior Year Restructuring Actions
Electrical Segment	9.8		5.5		4.3		—
Power Segment	—		—		—		—
Total Prior Year Restructuring Actions	9.8		5.5		4.3		—
Total Restructuring Actions	$	33.9	$	5.5	$	19.5	$	8.9

Schedule of Restructuring Reserve by Type of Cost

The following table summarizes the accrued liabilities for our restructuring actions (in millions):

	Beginning Accrued Restructuring Balance 1/1/15		Pre-tax Restructuring Costs			Utilization and Foreign Exchange			Ending Accrued Restructuring Balance 9/30/2015
Current Year Restructuring Actions
Severance	$	—	$	12.5		$	(3.9	)	$	8.6
Asset write-downs	—		1.1			(1.1		)	—
Facility closure and other costs	—		1.3			(0.9		)	0.4
Total Current Year Restructuring Actions	$	—	$	14.9		$	(5.9	)	$	9.0
Prior Year Restructuring Actions
Severance	$	2.8	$	(0.1	)	$	(2.4	)	$	0.3
Asset write-downs	—		0.2			(0.2		)	—
Facility closure and other costs	0.9		4.5			(5.3		)	0.1
Total Prior Year Restructuring Actions	$	3.7	$	4.6		$	(7.9	)	$	0.4
Total Restructuring Actions	$	3.7	$	19.5		$	(13.8	)	$	9.4