11. Restructuring

The Company recorded restructuring expense of $11.7 million for the year ended December 31, 2018, primarily related to additional changes in the operating structure of its North America segment and the continued integration of Esselte within its EMEA segment. The $11.7 million of restructuring expense included $8.3 million of severance costs, $3.2 million of lease abandonment costs and $0.2 million of other expenses. The Company currently expects to record approximately $0.4 million of additional restructuring expenses primarily for lease abandonment during 2019.

During 2017, the Company initiated cost savings plans related to the consolidation and integration of Esselte affecting all three of the Company's segments, but primarily the EMEA segment. The cost savings initiatives undertaken by the Company in 2016 to further enhance its operations in the North America segment were expanded during 2017 to include the change in the operating structure in North America, including integration of our former Computer Products Group.

During 2016, the Company initiated cost savings plans related to the consolidation and integration of the acquired Pelikan Artline business into the Company's already existing Australia and New Zealand businesses within the International segment.

For the years ended December 31, 2018, 2017 and 2016, we recorded restructuring charges of $11.7 million, $21.7 million and $5.4 million, respectively.

The summary of the activity in the restructuring liability (which is included in "Other current liabilities") for the year ended December 31, 2018 was as follows:



(in millions)	Balance at December 31, 2017		Provision		Cash Expenditures			Non-cash Items/ Currency Change			Balance at December 31, 2018
Employee termination costs⁽¹⁾	$	12.0	$	8.3	$	(12.1	)	$	(0.3	)	$	7.9
Termination of lease agreements⁽²⁾	0.8		3.2		(2.0		)	(0.2		)	1.8
Other	0.5		0.2		(0.6		)	(0.1		)	—
Total restructuring liability	$	13.3	$	11.7	$	(14.7	)	$	(0.6	)	$	9.7

(1) We expect the remaining $7.9 million employee termination costs to be substantially paid within the next twelve months.

(2) We expect the remaining $1.8 million termination of lease costs to be substantially paid within the next three months.

The summary of the activity in the restructuring accounts for the year ended December 31, 2017 was as follows:



(in millions)	Balance at December 31, 2016		Esselte Acquisition (3)		Provision		Cash Expenditures			Non-cash Items/ Currency Change		Balance at December 31, 2017
Employee termination costs	$	1.4	$	1.5	$	18.2	$	(9.6	)	$	0.5	$	12.0
Termination of lease agreements	0.1		1.2		2.4		(3.1		)	0.2		0.8
Other	—		0.1		1.1		(0.7		)	—		0.5
Total restructuring liability	$	1.5	$	2.8	$	21.7	$	(13.4	)	$	0.7	$	13.3

(3) Restructuring liabilities assumed in the Esselte Acquisition.

During the fourth quarter of 2017, in connection with the Pelikan Artline integration, the Company sold its building and related assets in New Zealand for net proceeds of $3.9 million and recorded a gain on sale of $1.5 million as a reduction of SG&A expense in its Consolidated Statements of Income within the ACCO Brands International segment. The sale was not included in the Company’s restructuring liability activity presented above.

The summary of the activity in the restructuring accounts for the year ended December 31, 2016 was as follows:



(in millions)	Balance at December 31, 2015		Provision		Cash Expenditures			Balance at December 31, 2016
Employee termination costs	$	0.9	$	5.2	$	(4.7	)	$	1.4
Termination of lease agreements	0.1		0.2		(0.2		)	0.1
Total restructuring liability	$	1.0	$	5.4	$	(4.9	)	$	1.5

Restructuring charges for the years ended December 31, 2018, 2017 and 2016 by reporting segment were as follows:



	December 31,
(in millions)	2018		2017		2016
ACCO Brands North America	$	6.2	$	5.5	$	1.1
ACCO Brands EMEA	4.9		11.2		—
ACCO Brands International	0.6		5.0		4.3
Total restructuring charges	$	11.7	$	21.7	$	5.4