RESTRUCTURING AND OTHER COSTS

Restructuring Costs

During the three months ended March 31, 2018 and 2017, the Company recorded Restructuring costs and other costs of $10.2 million and $3.1 million respectively, which includes net restructuring costs of $7.4 million and $2.3 million, respectively. These costs are recorded in Restructuring and other costs on the Consolidated Statements of Operations and the associated liabilities are recorded in Accrued liabilities on the Consolidated Balance Sheets.

At March 31, 2018, the Company’s restructuring accruals were as follows:



	Severance
(in millions)	2016 and Prior Plans			2017 Plans			2018 Plans			Total

Balance at December 31, 2017	$	7.7		$	48.2		$	—		$	55.9
Provisions	0.2			(1.6		)	8.4			7.0
Amounts applied	(1.5		)	(4.2		)	(5.1		)	(10.8		)
Change in estimates	—			(0.2		)	—			(0.2		)
Balance at March 31, 2018	$	6.4		$	42.2		$	3.3		$	51.9



	Lease/Contract Terminations
(in millions)	2016 and Prior Plans			2017 Plans		2018 Plans			Total

Balance at December 31, 2017	$	0.3		$	0.2	$	—		$	0.5
Provisions	0.1			—		0.1			0.2
Amounts applied	(0.4		)	—		(0.1		)	(0.5		)
Balance at March 31, 2018	$	—		$	0.2	$	—		$	0.2



	Other Restructuring Costs
(in millions)	2016 and Prior Plans			2017 Plans			2018 Plans			Total

Balance at December 31, 2017	$	2.0		$	1.7		$	—		$	3.7
Provisions	—			0.3			0.1			0.4
Amounts applied	(0.1		)	(0.1		)	(0.1		)	(0.3		)
Balance at March 31, 2018	$	1.9		$	1.9		$	—		$	3.8

The following table provides the year-to-date changes in the restructuring accruals by segment:



(in millions)	December 31, 2017		Provisions		Amounts Applied			Change in Estimates			March 31, 2018

Technologies & Equipment	$	13.3	$	2.4	$	(5.4	)	$	—		$	10.3
Consumables	46.8		0.2		(4.0		)	(0.2		)	42.8
All Other	—		5.0		(2.2		)	—			2.8
Total	$	60.1	$	7.6	$	(11.6	)	$	(0.2	)	$	55.9

Other Costs

Other costs for the three months ended March 31, 2018 were $2.8 million.