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Restructuring (Tables)
12 Months Ended
Dec. 31, 2018
Restructuring and Related Activities [Abstract]  
Summary of Activity in Restructuring Accounts

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