Restructuring (Tables)

9 Months Ended

Sep. 26, 2015

Restructuring related costs included in Selling, general and administrative expenses in the Condensed Consolidated Statements of Operations and Comprehensive Income (Loss) included costs for severance and other restructuring costs as follows:



	Three months ended				Nine months ended
In millions	September 26, 2015		September 27, 2014		September 26, 2015		September 27, 2014
Severance and related costs	$	14.6	$	—	$	35.2	$	34.6
Other	10.6		—		14.0		18.3
Total restructuring costs	$	25.2	$	—	$	49.2	$	52.9

Restructuring Costs By Segment [Table Text Block]

Restructuring costs by reportable segment for the three and nine months ended September 26, 2015 and September 27, 2014 were as follows:



	Three months ended				Nine months ended
In millions	September 26, 2015		September 27, 2014		September 26, 2015		September 27, 2014
Valves & Controls	$	18.0	$	—	$	31.6	$	27.7
Flow & Filtration Solutions	3.5		—		7.2		12.3
Water Quality Systems	1.5		—		4.8		7.1
Technical Solutions	2.2		—		5.6		5.8
Consolidated	$	25.2	$	—	$	49.2	$	52.9

Restructuring Accrual Activity Recorded on Consolidated Balance Sheets

Activity in the restructuring accrual recorded in Other current liabilities and Employee compensation and benefits in the Condensed Consolidated Balance Sheets is summarized as follows for the nine months ended September 26, 2015:



In millions	September 26, 2015
Beginning balance	$	73.4
Costs incurred	35.2
Cash payments and other	(37.4		)
Ending balance	$	71.2