RESTRUCTURING AND OTHER COSTS

3 Months Ended

Mar. 31, 2020

Restructuring and Related Activities [Abstract]

Restructuring Costs

During the three months ended March 31, 2020 the Company recorded restructuring and other costs of $42.5 million, which included net restructuring costs of $2.3 million. During the three months ended March 31, 2019, the Company recorded net restructuring and other costs of $20.5 million, which included net restructuring costs of $14.2 million. These costs are recorded in Restructuring and other costs in the Consolidated Statements of Operations and the associated liabilities are recorded in Accrued liabilities and Other noncurrent liabilities in the Consolidated Balance Sheets.

The Company’s restructuring accruals at March 31, 2020 were as follows:


	Severance
(in millions)	2018 and Prior Plans		2019 Plans		2020 Plans		Total

Balance at December 31, 2019	$	7.2	$	19.8	$	—	$	27.0
Provisions	0.2		0.7		1.4		2.3
Amounts applied	(0.8)		(3.0)		—		(3.8)
Change in estimates	(0.1)		(0.2)		—		(0.3)
Balance at March 31, 2020	$	6.5	$	17.3	$	1.4	$	25.2


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

Balance at December 31, 2019	$	0.5	$	0.5
Provisions	0.1		0.1
Amounts applied	(0.1)		(0.1)

Balance at March 31, 2020	$	0.5	$	0.5


	Other Restructuring Costs
(in millions)	2018 and Prior Plans		2019 Plans		Total

Balance at December 31, 2019	$	2.2	$	0.3	$	2.5
Provisions	—		0.3		0.3
Amounts applied	—		(0.3)		(0.3)
Change in estimate	—		(0.1)		(0.1)
Balance at March 31, 2020	$	2.2	$	0.2	$	2.4

The cumulative amounts for the provisions and adjustments and amounts applied for all the plans by segment were as follows:


(in millions)	December 31, 2019		Provisions		Amounts Applied		Change in Estimates		March 31, 2020

Technologies & Equipment	$	19.1	$	1.5	$	(2.7)	$	(0.3)	$	17.6
Consumables	11.4		0.8		(1.0)		(0.1)		11.1
All Other	(0.5)		0.4		(0.5)		—		(0.6)
Total	$	30.0	$	2.7	$	(4.2)	$	(0.4)	$	28.1

Other Costs

Other costs for the three months ended March 31, 2020 and March 31, 2019, were $40.2 million and $6.3 million, respectively.

For the three months ended March 31, 2020, the Company recorded an impairment charge of $38.7 million. The impaired indefinite-lived intangible assets are tradenames and trademarks related to a reporting unit within the Technologies & Equipment segment. For further details, see Note 12, Goodwill and Intangible Assets.

For the three months ended March 31, 2019, the Company recorded an impairment charge of $5.3 million. The impaired indefinite-lived intangibles assets are tradenames and trademarks related to a reporting unit within the Technologies & Equipment segment. For further details, see Note 12, Goodwill and Intangible Assets.