3.	Severance and restructuring costs

During the fourth quarter of 2016, we implemented an initiative within our Adhesive Dispensing Systems segment to consolidate certain polymer processing product line facilities in the U.S. This initiative is designed to improve customer experience, accelerate growth, optimize performance and realize synergies for sustained long term success. During the three and six months ended April 30, 2017, costs of $491 and $718 were recognized relating to this initiative, respectively. Payments of $260 and $374 related to these actions were paid during the three and six months ended April 30, 2017, respectively. Total costs for this action to-date have been $6,283, which consisted primarily of severance costs. Additional costs related to this initiative are not expected to be material in future periods. Cash payments related to this initiative are expected to be paid during 2017 and 2018.

The following table summarizes severance and restructuring activity during the six months ended April 30, 2017 related to this action:

	Employee			Other
	severance			one-time
	charges			costs			Total
Accrual Balance at October 31, 2016	$	4,576		$	104		$	4,680
Charged to expense		(248	)		966			718
Cash payments		(29	)		(345	)		(374	)
Non cash utilization		—			(362	)		(362	)
Accrual Balance at April 30, 2017	$	4,299		$	363		$	4,662

During the second half of 2015, we implemented initiatives across each of our segments to optimize operations and to enhance operational efficiency and customer service. No costs were recognized during the three and six months ended April 30, 2017 related to these initiatives. Costs of $1,633 and $2,650 were recognized during the three and six months ended April 30, 2016 related to these initiatives, respectively, which consisted primarily of severance costs.

Within the Adhesives Dispensing Systems segment, restructuring initiatives to optimize operations in the U.S. and Belgium resulted in costs of $991 and $1,471 during the three and six months ended April 30, 2016, respectively. Payments of $85 related to these actions were paid during the six months ended April 30, 2017.

Within the Advanced Technology Systems segment, a restructuring initiative to enhance operational efficiency and customer service resulted in costs of $170 and $680 during the three and six months ended April 30, 2016, respectively. Payments of $503 related to these actions were paid during the six months ended April 30, 2017.

Within the Industrial Coating Systems segment, a restructuring program to enhance operational efficiency and customer service resulted in severance costs of $472 and $499 during the three and six months ended April 30, 2016, respectively. Payments of $345 related to these actions were paid during the six months ended April 30, 2017.

Total costs for these actions to-date have been $16,621, which include $12,592 of severance costs, $759 of fixed asset impairment charges, $1,383 of lease termination costs and $1,887 of other one-time restructuring costs.

The following table summarizes severance and restructuring activity during the six months ended April 30, 2017 related to actions initiated in 2015:

	Employee			Lease			Other
	severance			termination			one-time
	charges			charges			costs			Total
Accrual Balance at October 31, 2016	$	1,136		$	143		$	497		$	1,776
Cash payments		(450	)		(143	)		(340	)		(933	)
Accrual Balance at April 30, 2017	$	686		$	-		$	157		$	843

Additional costs related to these initiatives are not expected to be material in future periods. The remainder of the cash payments related to these initiatives are expected to be paid during 2017. Other severance and restructuring costs unrelated to these initiatives are not considered material. All severance and restructuring costs are included in selling and administrative expenses in the Consolidated Statements of Income.