10. Restructuring

The Company recorded restructuring expenses for the three and nine months ended September 30, 2018 of $1.1 million and $7.9 million, respectively, primarily related to additional changes in the operating structure of the North America segment and the continued integration of Esselte within the EMEA segment. During the fourth quarter of 2018, we expect to record additional restructuring charges of $3.1 million in our ACCO Brands North America segment. This includes $2.8 million of severance expenses and $0.3 million in exit costs for some of our leased facilities.

For the three and nine months ended September 30, 2017, we recorded restructuring charges of $2.3 million and $16.1 million, respectively.

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



(in millions)	Balance at December 31, 2017		Provision		Cash Expenditures			Non-cash Items/ Currency Change			Balance at September 30, 2018
Employee termination costs⁽¹⁾	$	12.0	$	4.2	$	(8.7	)	$	(0.4	)	$	7.1
Termination of lease agreements⁽²⁾	0.8		3.5		(1.6		)	(0.1		)	2.6
Other⁽³⁾	0.5		0.2		(0.5		)	—			0.2
Total restructuring liability	$	13.3	$	7.9	$	(10.8	)	$	(0.5	)	$	9.9

(1) We expect the remaining $7.1 million employee termination costs to be substantially paid in the next nine months.

(2) We expect the remaining $2.6 million termination of lease costs to be substantially paid in the next nine months.

(3) We expect the remaining $0.2 million of other costs, principally contract exit costs, to be paid in the next three months.

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



(in millions)	Balance at December 31, 2016		Esselte Acquisition (4)		Provision		Cash Expenditures			Non-cash Items/ Currency Change		Balance at September 30, 2017
Employee termination costs	$	1.4	$	1.4	$	13.2	$	(5.2	)	$	0.5	$	11.3
Termination of lease agreements	0.1		2.0		1.9		(1.2		)	0.2		3.0
Other	—		0.1		1.0		(0.3		)	—		0.8
Total restructuring liability	$	1.5	$	3.5	$	16.1	$	(6.7	)	$	0.7	$	15.1

(4) Restructuring liabilities assumed in the Esselte Acquisition.