Exit and Disposal Activities

12 Months Ended

Dec. 31, 2019

Restructuring and Related Activities [Abstract]

Exit and Disposal Activities

—Exit and Disposal Activities The Company has undertaken operational restructuring and other cost reduction actions to streamline processes and manage costs throughout various departments. These actions resulted in exit, disposal and employee termination benefit costs, primarily resulting from planned reductions in workforce, facility consolidation and relocation and lease termination costs. The primary actions are discussed below by operating segment.

CIT

The Company is substantially complete with its project to relocate its manufacturing operations in El Segundo, California, and Riverside, California, to existing manufacturing operations in North America. During the year ended December 31, 2019, exit and disposal costs totaled $8.0 million, primarily for employee termination benefit costs and travel costs. Total associated exit and disposal costs are expected to approximate $9.1 million, with approximately $0.5 million costs remaining to be incurred in the first half of 2020.

CFT

During 2019, the Company initiated plans to reduce costs and streamline processes by eliminating certain positions within selling, general and administrative, and manufacturing functions. The costs to complete this project totaled $2.7 million and were recognized primarily in the first quarter of 2019.

CBF

During 2017, the Company initiated plans to exit its manufacturing operations in Tulsa, Oklahoma, and relocate the majority of those operations to its existing manufacturing facility in Medina, Ohio. During the year ended December 31, 2019, exit and disposal costs totaled $2.2 million, primarily reflecting facility closure costs and employee termination benefits. This project is complete as of December 31, 2019, with cumulative exit and disposal costs of $20.8 million.

Consolidated Summary

Exit and disposal costs by activity follows:

(in millions)	2019		2018		2017
Employee severance and benefit arrangements	$	7.5	$	3.2	$	17.8
Lease termination costs	1.8		1.1		—
Relocation costs	0.9		6.3		1.9
Accelerated depreciation	0.2		2.3		3.7
Other restructuring costs	3.3		5.0		3.4
Total exit and disposal costs	$	13.7	$	17.9	$	26.8

Exit and disposal costs by segment follows:

(in millions)	2019		2018		2017
Carlisle Interconnect Technologies	$	8.5	$	3.2	$	9.5
Carlisle Fluid Technologies	2.7		1.1		11.4
Carlisle Brake & Friction	2.2		13.6		5.1
Carlisle Construction Materials	0.3		—		—
Corporate	—		—		0.8
Total exit and disposal costs	$	13.7	$	17.9	$	26.8

Exit and disposal costs by financial statement line item follows:

(in millions)	2019		2018		2017
Cost of goods sold	$	7.1	$	15.5	$	10.9
Selling and administrative expenses	5.6		1.9		15.8
Research and development expenses	0.1		0.1		0.1
Other operating (income) expense, net	0.9		0.4		—
Total exit and disposal costs	$	13.7	$	17.9	$	26.8

Changes in exit and disposal liabilities follows:

(in millions)	Total
Balance as of December 31, 2018	$	1.2
Charges	13.7
Cash payments	(9.7)
Balance as of December 31, 2019	$	5.2

The liability of $5.2 million as of December 31, 2019, primarily relates to employee severance and benefit arrangements and is included in accrued expenses.