Restructuring

During the nine months ended September 30, 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 nine months ended September 30, 2016 included the reduction in hourly and salaried headcount of approximately 475 employees, consisting of approximately 75 in Water Quality Systems, 100 in Flow & Filtration Solutions and 300 in Technical Solutions. Initiatives during the year ended December 31, 2015 included the reduction in hourly and salaried headcount of approximately 500 employees, consisting of approximately 100 in Water Quality Systems, 200 in Flow & Filtration Solutions and 200 in Technical Solutions.

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 30, 2016		September 26, 2015		September 30, 2016		September 26, 2015
Severance and related costs	$	7.3	$	6.8	$	19.2	$	13.8
Other	—		0.4		0.7		3.8
Total restructuring costs	$	7.3	$	7.2	$	19.9	$	17.6

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

Restructuring costs by reportable segment for the three and nine months ended September 30, 2016 and September 26, 2015 were as follows:



	Three months ended				Nine months ended
In millions	September 30, 2016		September 26, 2015		September 30, 2016		September 26, 2015
Water Quality Systems	$	0.2	$	1.5	$	4.5	$	4.8
Flow & Filtration Solutions	—		3.5		2.6		7.2
Technical Solutions	7.1		2.2		11.0		5.6
Other	—		—		1.8		—
Consolidated	$	7.3	$	7.2	$	19.9	$	17.6

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 30, 2016:



In millions	September 30, 2016
Beginning balance	$	37.1
Costs incurred	19.2
Cash payments and other	(23.6		)
Ending balance	$	32.7