Restructuring and Severance

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



(dollars in millions)	Employee Separation			Lease Abandonment			Other			Total
Balance as of December 31, 2015	$	0.2		$	0.8		$	0.1		$	1.1
Charges/(Reversals)	12.5			(0.5		)	(0.1		)	11.9
Utilizations	(1.7		)	(0.1		)	—			(1.8		)
Balance as of December 31, 2016	11.0			0.2			—			11.2
Charges	32.7			—			—			32.7
Utilizations	(29.3		)	(0.1		)	—			(29.4		)
Balance as of December 31, 2017	14.4			0.1			—			14.5
Charges	7.5			0.8			—			8.3
Hawaiian Telcom opening balance sheet adjustment	3.8			—			—			3.8
Utilizations	(16.2		)	(0.2		)	—			(16.4		)
Balance as of December 31, 2018	$	9.5		$	0.7		—			$	10.2

An opening balance sheet adjustment of $3.8 million was recorded for certain employees who received severance due to the change of control clause within their employment agreements that was triggered at the time of the acquisition of Hawaiian Telcom. Restructuring and severance charges recorded in 2018 are primarily related to a voluntary severance program ("VSP") for certain management employees in the Entertainment and Communications segment, as well as Corporate. The VSP that took place in the fourth quarter of 2018 related to the Company's continued efforts to realize synergies that can be achieved due to the acquisition of Hawaiian Telcom. The Company also incurred employee severance costs in 2018 associated with initiatives to reduce costs and recognize future synergies in the IT Services and Hardware segment as a result of the acquisition of, and integration with, OnX. In addition, a restructuring charge associated with lease abandonment of $0.8 million was recorded in the second quarter of 2018 related to an office space that will no longer be utilized.

In 2017, the Company initiated reorganizations within both segments of the business in order to more appropriately align the Company for future growth. In addition, during 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 which resulted in headcount reductions.

In 2016, employee severance costs were associated with initiatives to reduce costs associated with our legacy copper network, including a voluntary severance program for certain management employees. Employee severance costs were also incurred as a result of increased in-sourcing of IT professionals by our customers which resulted in headcount reductions in our IT Services and Hardware segment.

Lease abandonment costs represent future minimum lease obligations, net of expected sublease income, for abandoned facilities. Lease payments on abandoned facilities will continue through 2020.

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, 2015	$	0.8		$	0.3		$	—		$	1.1
Charges	7.7			3.3			0.9			11.9
Utilizations	(1.0		)	(0.6		)	(0.2		)	(1.8		)
Balance as of December 31, 2016	7.5			3.0			0.7			11.2
Charges	27.6			5.1			—			32.7
Utilizations	(22.8		)	(5.9		)	(0.7		)	(29.4		)
Balance as of December 31, 2017	12.3			2.2			—			14.5
Charges	3.1			4.9			0.3			8.3
Hawaiian Telcom opening balance sheet adjustment	3.8			—			—			3.8
Utilizations	(10.6		)	(5.8		)	—			(16.4		)
Balance as of December 31, 2018	$	8.6		$	1.3		$	0.3		10.2

At December 31, 2018 and 2017, $9.6 million and $12.0 million, respectively, of the restructuring liabilities were included in “Other current liabilities.” At December 31, 2018 and 2017, $0.6 million and $2.5 million was included in "Other noncurrent liabilities," respectively.