Restructuring and Severance

Liabilities have been established for employee separations and lease abandonment. A summary of activity in the restructuring and severance liability is shown below:



(dollars in millions)	Employee Separation			Lease Abandonment			Total
Balance as of December 31, 2016	$	11.0		$	0.2		$	11.2
Charges	25.6			—			25.6
Utilizations	(12.7		)	—			(12.7		)
Balance as of March 31, 2017	23.9			0.2			24.1
Charges	3.6			—			3.6
Utilizations	(4.4		)	—			(4.4		)
Balance as of June 30, 2017	23.1			0.2			23.3
Charges	—			—			—
Utilizations	(9.8		)	(0.1		)	(9.9		)
Balance as of September 30, 2017	$	13.3		$	0.1		$	13.4

The Company had no severance charges in the third quarter of 2017. In the second quarter of 2017, the Company initiated reorganizations within both segments of the business in order to more appropriately align the Company for future growth. As a result, head count reductions were made resulting in a $3.6 million severance charge. In the first quarter of 2017, the Company finalized a voluntary severance program for certain bargained employees related to an initiative to reduce field and network costs within our legacy copper network. As a result, a severance charge of $25.6 million was recorded to the Entertainment and Communications segment. The Company made severance payments during the nine months ended September 30, 2017 for employee separations associated with the previously discussed initiatives.

Lease abandonment costs represent future minimum lease obligations, net of expected sublease income, for abandoned facilities. Lease payments on abandoned facilities will continue through 2019.

A summary of restructuring activity by business segment is presented below:



(dollars in millions)	Entertainment and Communications			IT Services and Hardware			Corporate			Total
Balance as of December 31, 2016	$	7.5		$	3.0		$	0.7		$	11.2
Charges	25.6			—			—			25.6
Utilizations	(9.8		)	(2.3		)	(0.6		)	(12.7		)
Balance as of March 31, 2017	23.3			0.7			0.1			24.1
Charges	1.3			2.3			—			3.6
Utilizations	(3.6		)	(0.8		)	—			(4.4		)
Balance as of June 30, 2017	21.0			2.2			0.1			23.3
Charges	—			—			—			—
Utilizations	(8.1		)	(1.7		)	(0.1		)	(9.9		)
Balance as of September 30, 2017	$	12.9		$	0.5		$	—		$	13.4

At September 30, 2017 and December 31, 2016, $4.7 million and $7.4 million, respectively, of the restructuring and severance liabilities were included in “Other current liabilities.” At September 30, 2017 and December 31, 2016, $8.7 million and $3.8 million was included in "Other noncurrent liabilities," respectively.