Restructuring and Restructuring Related Charges

We implemented various cost reduction initiatives to improve our operating cost structures in the periods presented. These cost initiatives have, among other actions, included workforce reductions and the closure or consolidation of certain operations. Except for the 2018 Restructuring Plan discussed below, none of these initiatives has individually resulted in a material charge to earnings.

In December 2018 we committed to a restructuring plan primarily associated with our Fashion Bed business and Home Furniture Group, both of which report within the Furniture Products segment. The majority of the 2018 costs in the tables below are related to this 2018 Restructuring Plan.

Our Fashion Bed business (which supplies ornamental beds, bed frames and other accessories sold to retailers) and Home Furniture Group (which produces furniture components for the upholstered furniture industry) have underperformed expectations primarily from weaker demand and higher raw material costs. Accordingly, we are exiting low margin business, reducing operating costs and eliminating excess capacity.

We anticipate that the activities will be substantially complete by the end of 2019. The following table presents information associated with this plan:



	Total Amount Expected to be Incurred		Total Amount Incurred in 2018
Restructuring and restructuring-related	$	27.9	$	11.2
Impairment costs associated with this plan as discussed in Note D	5.1		5.1
	$	33.0	$	16.3

Our total restructuring-related costs for the three years ended December 31 were comprised of:



	Year Ended December 31
	2018		2017		2016
Charged to other expense (income),net:
Severance and other restructuring costs	$	7.8	$	.8	$	.8
Charged to cost of goods sold:
Inventory obsolescence and other	4.6		.5		—
Total restructuring and restructuring-related costs	$	12.4	$	1.3	$	.8
Amount of total that represents cash charges	$	7.8	$	.8	$	.8

Restructuring and restructuring-related charges (income) by segment were as follows:



	Year Ended December 31
	2018		2017		2016
Residential Products	$	1.4	$	—	$	.2
Industrial Products	.2		.8		—
Furniture Products	10.8		.5		.2
Specialized Products	—		—		.4
Total	$	12.4	$	1.3	$	.8

The accrued liability associated with our total restructuring initiatives consisted of the following:



	Balance at December 31, 2016		Add: 2017 Charges		Less: 2017 Payments		Balance at December 31, 2017		Add: 2018 Charges		Less: 2018 Payments		Balance at December 31, 2018
Termination benefits	$	—	$	.5	$	.2	$	.3	$	7.3	$	1.0	$	6.6
Other restructuring costs	.5		.3		.3		.5		.5		.4		.6
	$	.5	$	.8	$	.5	$	.8	$	7.8	$	1.4	$	7.2