Restructuring Costs (Tables)

12 Months Ended

Dec. 31, 2023

Restructuring and Related Activities [Abstract]

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, 2023, 2022 and 2021 are as follows (in millions):


	Twelve Months Ended December 31, 2023						Twelve Months Ended December 31, 2022						Twelve Months Ended December 31, 2021
	Utility Solutions		Electrical Solutions		Total		Utility Solutions		Electrical Solutions		Total		Utility Solutions		Electrical Solutions		Total
Restructuring costs
Cost of goods sold	$	2.7	$	1.7	$	4.4	$	4.5	$	5.4	$	9.9	$	1.3	$	1.1	$	2.4
S&A expense	0.2		0.8		1.0		(0.5)		0.9		0.4		1.1		0.4		1.5
Total restructuring costs	$	2.9	$	2.5	$	5.4	$	4.0	$	6.3	$	10.3	$	2.4	$	1.5	$	3.9

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 1/1/23		Pre-tax Restructuring Costs		Utilization and Foreign Exchange		Ending Accrued Restructuring Balance 12/31/23
2023 Restructuring Actions
Severance	$	—	$	0.9	$	—	$	0.9
Asset write-downs	—		—		—		—
Facility closure and other costs	—		0.3		(0.3)		—
Total 2023 Restructuring Actions	$	—	$	1.2	$	(0.3)	$	0.9
2022 and Prior Restructuring Actions
Severance	$	7.5	$	0.3	$	(4.8)	$	3.0
Asset write-downs	—		—		—		—
Facility closure and other costs	0.4		3.9		(4.2)		0.1
Total 2022 and Prior Restructuring Actions	$	7.9	$	4.2	$	(9.0)	$	3.1
Total Restructuring Actions	$	7.9	$	5.4	$	(9.3)	$	4.0

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


	Expected Costs		Costs incurred in 2021		Costs incurred in 2022		Costs incurred in 2023		Remaining costs at 12/31/23
2023 Restructuring Actions
Utility Solutions	$	2.2	$	—	$	—	$	—	$	2.2
Electrical Solutions	3.9		—		—		1.2		2.7
Total 2023 Restructuring Actions	$	6.1	$	—	$	—	$	1.2	$	4.9
2022 Restructuring Actions
Utility Solutions	$	8.6	$	—	$	4.7	$	2.9	$	1.0
Electrical Solutions	10.8		—		6.5		1.3		3.0
Total 2022 Restructuring Actions	$	19.4	$	—	$	11.2	$	4.2	$	4.0
2021 and Prior Restructuring Actions
Utility Solutions	$	1.7	$	2.4	$	(0.7)	$	—	$	—
Electrical Solutions	1.3		1.5		(0.2)		—		—
Total 2021 and Prior Restructuring Actions	$	3.0	$	3.9	$	(0.9)	$	—	$	—
Total Restructuring Actions	$	28.5	$	3.9	$	10.3	$	5.4	$	8.9