RESTRUCTURING AND RELATED CHARGES

In prior years, we implemented restructuring actions to streamline the Company's cost structure. The purpose of these initiatives was to improve the alignment of our cost structure with the current operating environment through headcount reductions, as well as rationalization and consolidation of certain manufacturing facilities. These restructuring actions were substantially completed in the September quarter of fiscal 2018 and were mostly cash expenditures.

Total restructuring and related charges since inception of $154.5 million has been recorded for these programs through September 30, 2017: $84.5 million in Industrial, $49.1 million in Infrastructure, $13.6 million in Widia and $7.3 million in Corporate.

We recorded restructuring and related charges of $6.9 million and $31.7 million for the three months ended September 30, 2017 and 2016, respectively. Of these amounts, restructuring charges totaled $5.5 million and $28.6 million, respectively. During the three months ended September 30, 2016, an immaterial amount of restructuring charges was related to inventory disposals and was recorded in cost of goods sold. There were no restructuring charges related to inventory disposals and recorded in cost of good sold during the three months ended September 30, 2017. Restructuring-related charges of $1.3 million and $2.0 million were recorded in cost of goods sold and $0.1 million and $1.1 million in operating expense for the three months ended September 30, 2017 and 2016, respectively.

As of September 30, 2017 and June 30, 2017, property, plant, and equipment of $7.5 million and $7.0 million, respectively, for certain closed manufacturing locations that are part of our restructuring programs met held for sale criteria. We expect to sell these assets within one year from the balance sheet date. These assets are recorded at the lower of carrying amount or fair value less cost to sell. We have also ceased depreciating these assets.

As of September 30, 2017 and June 30, 2017, $19.7 million and $27.3 million of the restructuring accrual is recorded in other current liabilities, respectively, and as of September 30, 2017 and June 30, 2017, $2.5 million is recorded in other liabilities in our condensed consolidated balance sheet. The amount attributable to each segment is as follows:



(in thousands)	June 30, 2017		Expense			Asset Write-Down			Translation		Cash Expenditures			September 30, 2017
Industrial
Severance	$	17,639	$	1,686		$	—		$	696	$	(7,627	)	$	12,394
Facilities	—		2,374			(2,374		)	—		—			—
Other	94		(30		)	—			2		(22		)	44
Total Industrial	$	17,733	$	4,030		$	(2,374	)	$	698	$	(7,649	)	$	12,438

Widia
Severance	$	2,434	$	342		$	—		$	141	$	(1,545	)	$	1,372
Facilities	—		747			(747		)	—		—			—
Other	—		(6		)	—			—		6			—
Total Widia	$	2,434	$	1,083		$	(747	)	$	141	$	(1,539	)	$	1,372

Infrastructure
Severance	$	9,573	$	381		$	—		$	158	$	(1,726	)	$	8,386
Facilities	21		38			(38		)	—		(21		)	—
Other	45		(7		)	—			—		5			43
Total Infrastructure	$	9,639	$	412		$	(38	)	$	158	$	(1,742	)	$	8,429
Total	$	29,806	$	5,525		$	(3,159	)	$	997	$	(10,930	)	$	22,239