Restructuring Charges

During fiscal 2015, in response to the adverse market conditions, management implemented further cost reduction initiatives, which we refer to as the Restructuring Program. Expected and actual costs related to the Restructuring Program have continued into 2016 and 2017 as more activities have been planned and initiated. These costs include entering into severance and termination agreements and full or partial closures and idling of certain facilities in order to better align the Company's overall cost structure with anticipated levels of future demand. We currently have costs forecasted under the Restructuring Program through the end of fiscal 2017.

Restructuring charges incurred to date related to the Restructuring Program have consisted primarily of employee severance and termination costs, asset impairment charges and accelerated depreciation. Other costs consist primarily of equipment and inventory relocation costs, site clean-up costs, production readiness testing costs, and transition costs, as well as inventory and other asset write-downs. The following tables summarize restructuring costs for fiscal 2017 and 2016 by line item:



In thousands	Quarter ended January 27, 2017						Quarter ended January 29, 2016
	Restructuring Expenses		Cost of Sales		Total		Restructuring Expenses		Cost of Sales		Total
Employee severance and termination costs	$	743	$	—	$	743	$	21,153	$	—	$	21,153
Accelerated depreciation	—		—		—		4,779		—		4,779
Other costs	29		3,263		3,292		727		—		727
Total restructuring and related charges	$	772	$	3,263	$	4,035	$	26,659	$	—	$	26,659

The following tables summarize the amounts incurred for the period by segment:



In thousands	Quarter ended January 27, 2017
	Underground		Surface		Corporate		Total
Employee severance and termination costs	$	474	$	269	$	—	$	743
Other costs	3,292		—		—		3,292
Total restructuring and related charges	$	3,766	$	269	$	—	$	4,035



In thousands	Quarter ended January 29, 2016
	Underground		Surface		Corporate		Total
Employee severance and termination costs *	$	20,194	$	564	$	395	$	21,153
Accelerated depreciation	4,779		—		—		4,779
Other costs	727		—		—		727
Total restructuring and related charges	$	25,700	$	564	$	395	$	26,659

* The employee severance and termination costs incurred during the quarter ended January 29, 2016 includes $9.6 million of expense for contractual termination benefits under the Joy Global qualified pension plan as part of continued restructuring activities in our Underground division. As noted below, amounts accrued for contractual termination benefits are included in our retiree benefit liabilities.

The following table summarizes the cumulative amounts incurred from inception through the first quarter of fiscal 2017 by segment:



In thousands	January 27, 2017
	Underground		Surface		Corporate		Total
Employee severance and termination costs	$	57,929	$	17,769	$	2,980	$	78,678
Asset impairment charges	18,962		—		—		18,962
Accelerated depreciation	15,404		6,740		—		22,144
Other costs	12,983		895		—		13,878
Total restructuring and related charges	$	105,278	$	25,404	$	2,980	$	133,662

The following table summarizes the total expected costs from inception of the Restructuring Program through the end of fiscal 2017 by segment:



In thousands	January 27, 2017
	Underground		Surface		Corporate		Total
Employee severance and termination costs	$	62,000	$	18,000	$	3,000	$	83,000
Asset impairment charges	19,000		—		—		19,000
Accelerated depreciation	19,000		7,000		—		26,000
Other costs	14,000		2,000		—		16,000
Total restructuring and related charges	$	114,000	$	27,000	$	3,000	$	144,000

Amounts impacting the Company's reserves for restructuring charges for its Restructuring Program relate to employee severance and termination and other costs as follows:



	Quarter Ended
In thousands	January 27, 2017									January 29, 2016
	Employee Severance and Termination Costs			Other Costs			Total			Employee Severance and Termination Costs			Other Costs			Total
Beginning accrual	$	5,979		$	—		$	5,979		$	13,613		$	—		$	13,613
Costs incurred	743			263			1,006			11,471			727			12,198
Costs paid/settled	(4,527		)	(263		)	(4,790		)	(11,303		)	(727		)	(12,030		)
Other adjustments	—			—			—			(2,544		)	—			(2,544		)
Effect of foreign currency translation	(27		)	—			(27		)	(46		)	—			(46		)
Ending accrual	$	2,168		$	—		$	2,168		$	11,191		$	—		$	11,191

Included in other adjustments for the quarter ended January 29, 2016 is $2.6 million of contractual termination benefits recognized in fiscal 2015 under the Joy Global qualified pension plan for benefits to be provided to certain employees as part of restructuring activities in our Underground division. Those amounts are recorded in our retiree benefit liabilities and are therefore excluded from the restructuring accrual roll-forward above.

For the Restructuring Program, total restructuring charges are currently anticipated to be approximately $144 million through fiscal 2017, with total expected cash costs related to the Restructuring Program estimated to be approximately $90 million.