Restructuring (Tables)

9 Months Ended

Sep. 30, 2016

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

Restructuring Costs By Segment [Table Text Block]

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

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 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