Restructuring Activities

12 Months Ended

Dec. 28, 2019

Restructuring and Related Activities [Abstract]

Restructuring Activities

Restructuring Activities

The Company incurred restructuring and restructuring-related costs on projects during fiscal 2019, 2018 and 2017. Restructuring costs include associate 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 associate termination expenses are generally required to be accrued over the associate 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 2019 and fiscal 2018 (in millions):

	December 28, 2019		December 29, 2018
Beginning Balance	$	0.2	$	1.2
Provision	21.6		7.7
Less: Payments	20.9		8.7
Ending Balance	$	0.9	$	0.2

The following is a reconciliation of expenses by type for the restructuring projects in fiscal years 2019, 2018 and 2017 (in millions):

	2019						2018						2017
Restructuring Costs:	Cost of Sales		Operating Expenses		Total		Cost of Sales		Operating Expenses		Total		Cost of Sales		Operating Expenses		Total
Associate Termination Expenses	$	5.7	$	6.5	$	12.2	$	—	$	0.3	$	0.3	$	2.6	$	1.7	$	4.3
Facility Related Costs	5.0		4.4		9.4		2.3		3.4		5.7		4.3		0.9		5.2
Other Expenses	—		—		—		0.8		0.8		1.6		3.9		—		3.9
Total Restructuring Costs	$	10.7	$	10.9	$	21.6	$	3.1	$	4.5	$	7.6	$	10.8	$	2.6	$	13.4
Restructuring-Related Costs:
Other Employment Benefit Expenses	$	—	$	—	$	—	$	0.1	$	—	$	0.1	$	0.7	$	—	$	0.7
Total Restructuring-Related Costs	$	—	$	—	$	—	$	0.1	$	—	$	0.1	$	0.7	$	—	$	0.7
Total Restructuring and Restructuring-Related Costs	$	10.7	$	10.9	$	21.6	$	3.2	$	4.5	$	7.7	$	11.5	$	2.6	$	14.1

The following table shows the allocation of Restructuring Expenses by segment for fiscal years 2019, 2018 and 2017 (in millions):

	Total		Commercial Systems		Industrial Systems		Climate Solutions		Power Transmission Solutions
Restructuring Expenses - 2019	$	21.6	$	9.5	$	7.2	$	2.2	$	2.7
Restructuring Expenses - 2018	$	7.7	$	2.9	$	2.7	$	1.8	$	0.3
Restructuring Expenses - 2017	$	14.1	$	7.8	$	3.1	$	2.5	$	0.7

The Company's current restructuring activities are expected to continue into fiscal 2020. The Company expects to record aggregate future charges of approximately $27.2 million related to announced projects as of year-end fiscal 2019, which includes $14.4 million of associate termination expenses and $12.8 million of facility related and other costs.