RESTRUCTURING AND RELATED CHARGES

In the June quarter of fiscal 2018, we implemented and substantially completed restructuring actions to simplify the Industrial segment's cost structure by directing resources to more profitable business and increasing sales force productivity. We supplemented this with the rationalization of small manufacturing facilities in the Infrastructure and Industrial segments, which we expect to complete in fiscal 2019. Total restructuring and related charges since inception of $13.9 million have been recorded for this program through December 31, 2018.

We recorded restructuring and related charges of $2.1 million and $1.5 million for the three months ended December 31, 2018 and 2017, respectively. Of these amounts, restructuring charges totaled $1.5 million for the three months ended December 31, 2018 and were less than $0.1 million for the three months ended December 31, 2017. Restructuring-related charges of $0.6 million and $1.3 million were recorded in cost of goods sold for the three months ended December 31, 2018 and 2017, respectively. For the three months ended December 31, 2017, restructuring-related charges of $0.2 million were recorded in operating expense.

We recorded restructuring and related charges of $3.1 million and $8.4 million for the six months ended December 31, 2018 and 2017, respectively. Of these amounts, restructuring charges totaled $2.6 million and $5.6 million, respectively. Restructuring-related charges of $0.5 million and $2.5 million were recorded in cost of goods sold for the six months ended December 31, 2018 and 2017, respectively. For the six months ended December 31, 2017, restructuring-related charges of $0.3 million were recorded in operating expense.

As of December 31, 2018, the total restructuring accrual is recorded in other current liabilities in our condensed consolidated balance sheet. As of June 30, 2018, $17.5 million and $0.1 million of the restructuring accrual is recorded in other current liabilities and other liabilities, respectively. The amount attributable to each segment is as follows:



(in thousands)	June 30, 2018		Expense			Asset Write-Down		Translation			Cash Expenditures			December 31, 2018
Industrial
Severance	$	7,967	$	1,552		$	—	$	(128	)	$	(3,568	)	$	5,823
Facilities	—		(9		)	9		—			—			—
Other	—		29			—		(1		)	10			38
Total Industrial	$	7,967	$	1,572		$	9	$	(129	)	$	(3,558	)	$	5,861

Widia
Severance	$	2,087	$	113		$	—	$	(9	)	$	(261	)	$	1,930
Facilities	—		—			—		—			—			—
Other	15		2			—		—			1			18
Total Widia	$	2,102	$	115		$	—	$	(9	)	$	(260	)	$	1,948

Infrastructure
Severance	$	7,558	$	1,159		$	—	$	(96	)	$	(2,665	)	$	5,956
Facilities	—		(248		)	248		—			—			—
Other	12		22			—		—			7			41
Total Infrastructure	$	7,570	$	933		$	248	$	(96	)	$	(2,658	)	$	5,997
Total	$	17,639	$	2,620		$	257	$	(234	)	$	(6,476	)	$	13,806