12. Restructuring charges

Fiscal Year 2017 Restructuring Plan

On March 6, 2017, the Company announced the 2017 Restructuring Plan, which primarily focused on the restructuring of the Ultrasound business, designed to improve profitability and provide consistent long-term growth. As part of the 2017 Restructuring Plan, the Company consolidated the activities conducted in Vancouver, British Columbia with the existing operations in Copenhagen, Denmark and Peabody, Massachusetts and the Company substantially exited the Vancouver facility at the end fiscal 2017. The Company re-sized its U.S. sales, global marketing as well as general and administration organizations in-line with its objectives within primarily its Ultrasound business, but also its Medical Imaging and Security and Detection businesses. We incurred pre-tax charges of $0.0 million and $0.7 million during the three and nine months ended April 30, 2018. These costs consisted of facility exit costs and adjustments to the severance and personnel related costs, which are recognized in our Consolidated Statement of Operations under restructuring. We expect that the 2017 Restructuring Plan will be substantially completed during fiscal year 2018.

Current Period Activity

The following table summarizes accrued restructuring activities for the three months ended April 30, 2018:

	Employee
	Severance			Facility
	and			Exit
(in millions)	Benefits (A)			Costs (A)		Total
Balance at January 31, 2018	$	0.8		$	0.3	$	1.1
Restructuring charge		-			-		-
Cash payments		(0.7	)		-		(0.7	)
Non-cash adjustments		-			-		-
Balance at April 30, 2018	$	0.1		$	0.3	$	0.4

(A)	Restructuring charges in fiscal year 2018 relate to the Fiscal Year 2017 Restructuring Plan.

The following table summarizes accrued restructuring activities for the nine months ended April 30, 2018:

	Employee
	Severance			Facility
	and			Exit
(in millions)	Benefits (A)			Costs (A)			Total
Balance at July 31, 2017	$	2.7		$	0.1		$	2.8
Restructuring charge		0.5			0.3			0.8
Adjustments		(0.1	)		-			(0.1	)
Cash payments		(3.3	)		-			(3.3	)
Non-cash adjustments		0.3			(0.1	)		0.2
Balance at April 30, 2018	$	0.1		$	0.3		$	0.4

(A)	Restructuring charges in fiscal year 2018 relate to the Fiscal Year 2017 Restructuring Plan.

Restructuring and related charges, including actions associated with acquisitions, by segment are as follows:

	For Three Months Ended				For Nine Months Ended
	April 30,				April 30,
(in millions)	2018		2017		2018		2017
Medical Imaging	$	-	$	0.2	$	0.1	$	0.4
Ultrasound		-		1.8		0.6		1.9
Security and Detection		-		0.1		-		0.1
Total restructuring and related charges	$	-	$	2.1	$	0.7	$	2.4

Accrued restructuring charges are classified on the Consolidated Balance Sheets in the Current Liabilities section.