Restructuring Activities

The Company incurred restructuring and restructuring-related costs on projects beginning in 2014. Restructuring costs include employee termination and plant relocation costs. Restructuring-related costs include costs directly associated with actions resulting from the Company's Simplification initiatives, such as asset write-downs or accelerated depreciation due to shortened useful lives in connection with site closures, discretionary employment benefit costs and other facility rationalization costs. Restructuring costs for employee termination expenses are generally required to be accrued over the employees remaining service period while restructuring costs for plant relocation costs and restructuring-related costs are generally required to be expensed as incurred.

The following is a reconciliation of provisions and payments for the restructuring projects for fiscal 2018 and fiscal 2017 (in millions):



	December 29, 2018		December 30, 2017
Beginning Balance	$	1.2	$	0.6
Provision	7.7		14.1
Less: Payments	8.7		13.5
Ending Balance	$	0.2	$	1.2

The following is a reconciliation of expenses by type for the restructuring projects in fiscal years 2018, 2017 and 2016 (in millions):



	2018						2017						2016
Restructuring Costs:	Cost of Sales		Operating Expenses		Total		Cost of Sales		Operating Expenses		Total		Cost of Sales		Operating Expenses		Total
Employee Termination Expenses	$	—	$	0.3	$	0.3	$	2.6	$	1.7	$	4.3	$	0.5	$	0.3	$	0.8
Facility Related Costs	2.3		3.4		5.7		4.3		0.9		5.2		2.9		0.3		3.2
Other Expenses	0.8		0.8		1.6		3.9		—		3.9		0.8		0.9		1.7
Total Restructuring Costs	$	3.1	$	4.5	$	7.6	$	10.8	$	2.6	$	13.4	$	4.2	$	1.5	$	5.7
Restructuring-Related Costs:
Other Employment Benefit Expenses	$	0.1	$	—	$	0.1	$	0.7	$	—	$	0.7	$	0.5	$	0.6	$	1.1
Total Restructuring-Related Costs	$	0.1	$	—	$	0.1	$	0.7	$	—	$	0.7	$	0.5	$	0.6	$	1.1
Total Restructuring and Restructuring-Related Costs	$	3.2	$	4.5	$	7.7	$	11.5	$	2.6	$	14.1	$	4.7	$	2.1	$	6.8

The following table shows the allocation of Restructuring Expenses by segment for fiscal years 2018, 2017 and 2016 (in millions):




	Total		Commercial and Industrial Systems		Climate Solutions		Power Transmission Solutions
Restructuring Expenses - 2018	$	7.7	$	5.6	$	1.8	$	0.3
Restructuring Expenses - 2017	$	14.1	$	10.9	$	2.5	$	0.7
Restructuring Expenses - 2016	$	6.8	$	2.5	$	2.6	$	1.7

The Company's current restructuring activities are expected to continue into fiscal 2019. The Company expects to record aggregate future charges of approximately $2.2 million related to announced projects as of year-end fiscal 2018, which includes $0.8 million of employee termination expenses and $1.4 million of facility related and other costs.