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Restructuring and Related Charges
 6 Months Ended
Dec. 31, 2019
Restructuring Charges [Abstract]  
RESTRUCTURING AND RELATED CHARGES
RESTRUCTURING AND RELATED CHARGES
FY20 Restructuring Actions
In the June quarter of fiscal 2019, we began implementing the current phase of restructuring associated with our simplification/modernization initiative. These actions are expected to reduce structural costs, improve operational efficiency and position us for long-term profitable growth. These actions are expected to be completed in fiscal 2020 and are expected to be primarily cash expenditures.
The pre-tax charges for these programs are expected to be in the range of $55 million to $65 million, which are expected to be 80 percent Industrial, 15 percent Infrastructure and 5 percent Widia. Total restructuring and related charges since inception of $44.5 million were recorded for this program through December 31, 2019, consisting of: $36.6 million in Industrial, $5.8 million in Infrastructure and $2.2 million in Widia.
FY21 Restructuring Actions
On July 11, 2019, we announced the initiation of restructuring actions in Germany associated with simplification/modernization, which are expected to reduce structural costs. We have agreed with local employee representatives to downsize the Essen, Germany operations instead of the previously proposed closure. We are also evaluating the acceleration of other facility closures as part of these restructuring activities. These actions are expected to be completed by the end of fiscal 2021 and are expected to be primarily cash expenditures.
The pre-tax charges for these programs are expected to be in the range of $55 million to $65 million, which is expected to be primarily in the Industrial segment. Total restructuring and related charges since inception of $28.7 million were recorded for this program through December 31, 2019 in the Industrial segment.
Restructuring and Related Charges Recorded
We recorded restructuring and related charges of $51.3 million and $2.1 million for the three months ended December 31, 2019 and 2018, respectively. Of these amounts, restructuring charges for the three months ended December 31, 2019 totaled $48.0 million, of which $0.3 million were related to inventory and were recorded in cost of goods sold, and restructuring charges for the three months ended December 31, 2018 totaled $1.5 million. Restructuring-related charges of $3.3 million and $0.6 million were recorded in cost of goods sold for the three months ended December 31, 2019 and 2018, respectively.
We recorded restructuring and related charges of $59.3 million and $3.1 million for the six months ended December 31, 2019 and 2018, respectively. Of these amounts, restructuring charges for the six months ended December 31, 2019 totaled $52.7 million, of which $0.3 million were related to inventory and were recorded in cost of goods sold, and restructuring charges for the six months ended December 31, 2018 totaled $2.6 million. Restructuring-related charges of $6.6 million and $0.5 million were recorded in cost of goods sold for the six months ended December 31, 2019 and 2018, respectively.
As of December 31, 2019, $43.5 million and $13.0 million of the restructuring accrual is recorded in other current liabilities and other liabilities, respectively, in our condensed consolidated balance sheet. The restructuring accrual of $19.2 million as of June 30, 2019 is recorded in other current liabilities. The amount attributable to each segment is as follows:
(in thousands)
June 30, 2019
 
Expense
 
Asset Write-Down
 
Translation
 
Cash Expenditures
 
December 31, 2019
Industrial
 
 
 
 
 
 
 
 
 
 
 
Severance
$
8,863

 
$
47,429

 
$
—

 
$
325

 
$
(10,337
)
 
$
46,280

Facilities
—

 
2,298

 
(2,298
)
 
—

 
—

 
—

Other
35

 
4

 
—

 
—

 
(14
)
 
25

Total Industrial
$
8,898

 
$
49,731

 
$
(2,298
)
 
$
325

 
$
(10,351
)
 
$
46,305

 
 
 
 
 
 
 
 
 
 
 
 
Widia
 
 
 
 
 
 
 
 
 
 
 
Severance
$
2,306

 
$
329

 
$
—

 
$
(21
)
 
$
(221
)
 
$
2,393

Facilities
—

 
24

 
(24
)
 
—

 
—

 
—

Other
24

 
—

 
—

 
—

 
—

 
24

Total Widia
$
2,330

 
$
353

 
$
(24
)
 
$
(21
)
 
$
(221
)
 
$
2,417

 
 
 
 
 
 
 
 
 
 
 
 
Infrastructure
 
 
 
 
 
 
 
 
 
 
 
Severance
$
7,956

 
$
1,870

 
$
—

 
$
(213
)
 
$
(1,863
)
 
$
7,750

Facilities
—

 
758

 
(758
)
 
—

 
—

 
—

Other
28

 
2

 
—

 
(1
)
 
(4
)
 
25

Total Infrastructure
$
7,984

 
$
2,630

 
$
(758
)
 
$
(214
)
 
$
(1,867
)
 
$
7,775

Total
$
19,212

 
$
52,714

 
$
(3,080
)
 
$
90

 
$
(12,439
)
 
$
56,497