Restructuring Costs (Tables)

12 Months Ended

Dec. 31, 2018

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 Consolidated Statement of Income for the years ended December 31, 2018, 2017 and 2016 are as follows (in millions):

	Twelve Months Ended December 31, 2018						Twelve Months Ended December 31, 2017						Twelve Months Ended December 31, 2016
	Electrical		Power		Total		Electrical		Power		Total		Electrical		Power		Total
Restructuring costs
Cost of goods sold	$	4.9	$	3.3	$	8.2	$	11.5	$	2.2	$	13.7	$	27.3	$	0.2	$	27.5
S&A expense	3.4		0.4		3.8		5.4		1.2		6.6		6.6		0.9		7.5
Total restructuring costs	$	8.3	$	3.7	$	12.0	$	16.9	$	3.4	$	20.3	$	33.9	$	1.1	$	35.0

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 1/1/18		Pre-tax Restructuring Costs			Utilization and Foreign Exchange			Ending Accrued Restructuring Balance 12/31/2018
2018 Restructuring Actions
Severance	$	—	$	8.8		$	(2.0	)	$	6.8
Asset write-downs	—		0.4			(0.4		)	—
Facility closure and other costs	—		3.5			(3.4		)	0.1
Total 2018 Restructuring Actions	$	—	$	12.7		$	(5.8	)	$	6.9
2017 and Prior Restructuring Actions
Severance	$	5.4	$	(2.3	)	$	(2.2	)	$	0.9
Asset write-downs	—		—			—			—
Facility closure and other costs (a)	15.5		1.6			(3.9		)	13.2
Total 2017 and Prior Restructuring Actions	$	20.9	$	(0.7	)	$	(6.1	)	$	14.1
Total Restructuring Actions	$	20.9	$	12.0		$	(11.9	)	$	21.0

^(a) The beginning and ending accrual for Facility closure and other costs includes the remaining balance of accrued liability associated with the withdrawal from a multi-employer pension plan as a result of a restructuring action in 2016.

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

	Expected Costs		Costs incurred in 2016		Costs incurred in 2017		Costs incurred in 2018			Remaining costs at 12/31/18
2018 Restructuring Actions
Electrical Segment	$	14.6	$	—	$	—	$	8.6		$	6.0
Power Segment	5.9		—		—		4.1			1.8
Total 2018 Restructuring Actions	$	20.5	$	—	$	—	$	12.7		$	7.8
2017 Restructuring Actions
Electrical Segment	$	10.3	$	—	$	10.6	$	(0.3	)	$	—
Power Segment	3.1		—		3.4		(0.4		)	0.1
Total 2017 Restructuring Actions	$	13.4	$	—	$	14.0	$	(0.7	)	$	0.1
2016 Restructuring Actions
Electrical Segment	$	40.2	$	33.9	$	6.3	$	—		$	—
Power Segment	1.1		1.1		—		—			—
Total 2016 and Prior Restructuring Actions(a)	$	41.3	$	35.0	$	6.3	$	—		$	—
Total Restructuring Actions	$	75.2	$	35.0	$	20.3	$	12.0		$	7.9

^(a) Costs incurred in 2016 relating to 2016 Restructuring Actions in the Electrical segment in the preceding table include the $12.5 million previously mentioned charge representing the estimated withdrawal liability from a multi-employer pension plan. Any potential future liability in excess of the amount already recognized in 2016 is not included in the remaining costs at December 31, 2018. Additional information about the estimated withdrawal liability is included in Note 11 — Retirement Benefits in the Notes to Consolidated Financial Statements.