10. Restructuring

The Company recorded restructuring expenses for the three and six months ended June 30, 2018 of $2.1 million and $6.8 million, respectively, primarily related to additional changes in the operating structure of the ACCO Brands North America segment and the continued integration of Esselte within the ACCO Brands EMEA segment. Not included in these numbers are costs and liabilities associated with the future exit of leased facilities of $3.0 million that were not recorded yet, pursuant to GAAP rules. For the three and six months ended June 30, 2017, we recorded restructuring charges of $12.3 million and $13.8 million, respectively.

The summary of the activity in the restructuring account for the six months ended June 30, 2018 was as follows:



(in millions of dollars)	Balance at December 31, 2017		Provision		Cash Expenditures			Non-cash Items/ Currency Change			Balance at June 30, 2018
Employee termination costs⁽¹⁾	$	12.0	$	5.0	$	(5.2	)	$	(0.3	)	$	11.5
Termination of lease agreements⁽²⁾	0.8		1.6		(1.0		)	(0.1		)	1.3
Other⁽³⁾	0.5		0.2		(0.4		)	—			0.3
Total restructuring liability	$	13.3	$	6.8	$	(6.6	)	$	(0.4	)	$	13.1

(1) We expect the remaining $11.5 million employee termination costs to be substantially paid in the next twelve months.

(2) We expect the remaining $1.3 million termination of lease costs to be substantially paid in the next twelve months.

(3) We expect the remaining $0.3 million of other costs, principally contract exit costs, to be paid in the next six months.

The summary of the activity in the restructuring account for the six months ended June 30, 2017 was as follows:



(in millions of dollars)	Balance at December 31, 2016		Esselte Acquisition (4)		Provision		Cash Expenditures			Non-cash Items/ Currency Change		Balance at June 30, 2017
Employee termination costs	$	1.4	$	1.4	$	11.6	$	(1.8	)	$	0.3	$	12.9
Termination of lease agreements	0.1		2.0		1.3		(0.7		)	0.1		2.8
Other	—		0.1		0.9		(0.2		)	—		0.8
Total restructuring liability	$	1.5	$	3.5	$	13.8	$	(2.7	)	$	0.4	$	16.5

(4) Restructuring liabilities assumed in the Esselte Acquisition.