Restructuring Costs and Other (Tables)

6 Months Ended

Jun. 30, 2019

Restructuring and Related Activities [Abstract]

Summary of restructuring costs

Pre-tax restructuring costs incurred in each of our reporting segments and the location of the costs in the Condensed Consolidated Statement of Income for the three and six months ended June 30, 2019 and 2018 is as follows (in millions):

	Three Months Ended June 30,
	2019		2018		2019		2018			2019		2018
	Cost of goods sold				Selling & administrative expense					Total
Electrical	$	5.5	$	0.3	$	0.8	$	(0.3	)	$	6.3	$	—
Power	1.0		0.1		0.1		(0.1		)	1.1		—
Total Pre-Tax Restructuring Costs	$	6.5	$	0.4	$	0.9	$	(0.4	)	$	7.4	$	—

	Six Months Ended June 30,
	2019		2018		2019		2018			2019		2018
	Cost of goods sold				Selling & administrative expense					Total
Electrical	$	5.7	$	1.1	$	1.7	$	(0.4	)	$	7.4	$	0.7
Power	1.5		0.1		1.5		(0.1		)	3.0		—
Total Pre-Tax Restructuring Costs	$	7.2	$	1.2	$	3.2	$	(0.5	)	$	10.4	$	0.7

The actual costs incurred and total expected cost in each of our reporting segments of our on-going restructuring actions are as follows (in millions):

	Total expected costs		Costs incurred during 2018		Costs incurred during first six months of 2019		Remaining costs at 6/30/2019
2019 Restructuring Actions
Electrical	$	15.0	$	—	$	7.0	$	8.0
Power	2.5		—		2.2		0.3
Total 2019 Restructuring Actions	$	17.5	$	—	$	9.2	$	8.3
2018 and Prior Restructuring Actions
Electrical	$	13.6	$	8.3	$	0.4	$	4.9
Power	4.9		3.7		0.8		0.4
Total 2018 and Prior Restructuring Actions	$	18.5	$	12.0	$	1.2	$	5.3
Total Restructuring Actions	$	36.0	$	12.0	$	10.4	$	13.6

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 1/1/19		Pre-tax Restructuring Costs		Utilization and Foreign Exchange			Ending Accrued Restructuring Balance 6/30/2019
2019 Restructuring Actions
Severance	$	—	$	6.6	$	(1.2	)	$	5.4
Asset write-downs	—		0.4		(0.4		)	—
Facility closure and other costs	—		2.2		(1.9		)	0.3
Total 2019 Restructuring Actions	$	—	$	9.2	$	(3.5	)	$	5.7
2018 and Prior Restructuring Actions
Severance	$	7.7	$	0.2	$	(3.5	)	$	4.4
Asset write-downs	—		0.1		(0.1		)	—
Facility closure and other costs(a)	13.3		0.9		(1.5		)	12.7
Total 2018 and Prior Restructuring Actions	$	21.0	$	1.2	$	(5.1	)	$	17.1
Total Restructuring Actions	$	21.0	$	10.4	$	(8.6	)	$	22.8

^(a) The beginning and ending accrual of Facility closure and other costs include certain multi-employer pension plan obligations that are settled over multiple years.