In the June quarter of fiscal 2019, we implemented, and in fiscal 2020 substantially completed, the FY20 Restructuring Actions associated with our simplification/modernization initiative to reduce structural costs, improve operational efficiency and position us for long-term profitable growth. Total restructuring and related charges since inception of $54.8 million were recorded for this program through June 30, 2021, consisting of: $46.6 million in Metal Cutting and $8.3 million in Infrastructure. The FY20 Restructuring Actions are considered complete.

In the September quarter of fiscal 2020, we announced the initiation of restructuring actions in Germany associated with our simplification/modernization initiative to reduce structural costs. Subsequently, we agreed with local employee representatives to downsize our Essen, Germany operations instead of the previously proposed closure. During the fourth quarter of fiscal 2020, we also announced the acceleration of our other structural cost reduction plans.

Total restructuring and related charges since inception of $86.4 million, compared to a target of approximately $85 million, were recorded for this program through June 30, 2022, consisting of: $78.1 million in Metal Cutting and $8.3 million in Infrastructure. The FY21 Restructuring Actions are considered substantially complete.

During 2022, we recorded restructuring and related charges of $4.2 million, which consisted of $3.6 million in Metal Cutting and $0.6 million in Infrastructure. Of this amount, a net benefit from the reversal of restructuring charges totaled $1.2 million and restructuring-related charges of $5.5 million were included in cost of goods sold.

During 2021, we recorded restructuring and related charges of $40.4 million, which consisted of $35.6 million in Metal Cutting and $4.8 million in Infrastructure. Of this amount, restructuring charges totaled $29.6 million, of which $0.5 million was related to inventory and was recorded in cost of goods sold. Restructuring-related charges of $10.8 million were included in cost of goods sold.

During 2020, we recorded restructuring and related charges of $83.3 million which consisted of $73.7 million in Metal Cutting and $8.8 million in Infrastructure. Of this amount, restructuring charges totaled $69.2 million, of which $0.9 million was related to inventory and was recorded in cost of goods sold. Restructuring-related charges of $14.1 million were included in cost of goods sold.

As of June 30, 2022, $6.0 million of the restructuring accrual is recorded in other current liabilities and $1.9 million is recorded in other liabilities in our consolidated balance sheet. As of June 30, 2021, $19.9 million of the restructuring accrual is recorded in other current liabilities and $9.9 million is recorded in other liabilities in our consolidated balance sheet. The amounts are as follows:


(in thousands)	June 30, 2021		Expense, net		Asset Write-Down		Translation		Cash Expenditures		June 30, 2022
Severance	$	29,723	$	(4,628)	$	—	$	(1,772)	$	(15,404)	$	7,919
Facilities	—		3,385		(3,385)		—		—		—
Other	—		—		—		—		—		—
Total	29,723		(1,243)		(3,385)		(1,772)		(15,404)		7,919


(in thousands)	June 30, 2020		Expense		Asset Write-Down		Translation		Cash Expenditures		June 30, 2021
Severance	$	47,303	$	23,917	$	—	$	2,445	$	(43,942)	$	29,723
Facilities	—		5,664		(5,664)		—		—		—
Other	63		—		—		2		(65)		—
Total	47,366		29,581		(5,664)		2,447		(44,007)		29,723