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 table presents a reconciliation of provisions and payments for the restructuring projects for the three months ended March 30, 2019 and March 31, 2018 (in millions):



	Three Months Ended
	March 30, 2019		March 31, 2018
Beginning Balance	$	0.2	$	1.2
Provision	2.3		1.7
Less: Payments	2.5		2.5
Ending Balance	$	—	$	0.4

The following table presents a reconciliation of restructuring and restructuring-related costs for restructuring projects for the three months ended March 30, 2019 and March 31, 2018, respectively (in millions):



	Three Months Ended
	March 30, 2019						March 31, 2018
Restructuring Costs:	Cost of Sales		Operating Expenses		Total		Cost of Sales		Operating Expenses		Total
Employee Termination Expenses	$	0.2	$	0.2	$	0.4	$	—	$	—	$	—
Facility Related Costs	0.6		1.3		1.9		0.6		0.2		0.8
Other Expenses	—		—		—		0.1		0.8		0.9
Total Restructuring Costs	$	0.8	$	1.5	$	2.3	$	0.7	$	1.0	$	1.7

The following table presents the allocation of Restructuring Costs by segment for the three months ended March 30, 2019 and March 31, 2018 (in millions):



Restructuring Costs - Three Months Ended	Total		Commercial and Industrial Systems		Climate Solutions		Power Transmission Solutions
March 30, 2019	$	2.3	$	2.2	$	0.1	$	—
March 31, 2018	$	1.7	$	1.3	$	0.4	$	—

The Company's current restructuring activities are expected to continue. The Company expects to record aggregate future charges of approximately $8.9 million which includes $2.8 million of employee termination expenses and $6.1 million of facility related and other costs.