Restructuring

During the three months ended March 31, 2016 and the year ended December 31, 2015, we continued execution of certain business restructuring initiatives aimed at reducing our fixed cost structure and realigning our business. Initiatives during the three months ended March 31, 2016 included the reduction in hourly and salaried headcount of approximately 50 employees, consisting of approximately 10 in Water Quality Systems, 20 in Flow & Filtration Solutions and 20 in Technical Solutions. Initiatives during the year ended December 31, 2015 included the reduction in hourly and salaried headcount of approximately 3,000 employees, consisting of approximately 100 in Water Quality Systems, 200 in Flow & Filtration Solutions, 200 in Technical Solutions and 2,500 in Valves & Controls.

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
In millions	March 31, 2016			March 28, 2015
Severance and related costs	$	0.8		$	—
Other	(0.1		)	—
Total restructuring costs	$	0.7		$	—

Other restructuring costs primarily consist of asset impairment and various contract termination costs.

Restructuring costs (benefits) by reportable segment for the three months ended March 31, 2016 and March 28, 2015 were as follows:



	Three months ended
In millions	March 31, 2016			March 28, 2015
Water Quality Systems	$	0.5		$	—
Flow & Filtration Solutions	(1.1		)	—
Technical Solutions	0.2			—
Valves & Controls	0.2			—
Other	0.9			—
Consolidated	$	0.7		$	—

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 three months ended March 31, 2016:



In millions	March 31, 2016
Beginning balance	$	91.2
Costs incurred	0.8
Cash payments and other	(20.7		)
Ending balance	$	71.3