Restructuring and Other Expense

The components of our restructuring and other expense included in the Condensed Consolidated Statements of Operations were as follows:



	Three Months Ended					Nine Months Ended
	September 30,					September 30,
(In millions)	2017			2016		2017			2016
Restructuring Expense:
Severance and related	$	0.1		$	0.4	$	1.0		$	0.4
Loss on abandonment of unused property, plant and equipment	1.1			—		1.1			—
Other⁽¹⁾	(0.8		)	—		(1.7		)	—
Total Restructuring	$	0.4		$	0.4	$	0.4		$	0.4
Other Expense:
Pension settlement/curtailment (Note 9)	$	0.8		$	0.3	0.8			2.6
Asset disposals / write down	—			—		—			0.1
Other⁽²⁾	—			0.6		(0.1		)	4.0
Total Other	$	0.8		$	0.9	$	0.7		$	6.7
Total Restructuring and Other	$	1.2		$	1.3	$	1.1		$	7.1

⁽¹⁾For the three months ended September 30, 2017, other includes $0.8 million net gain from an asset sale. For the nine months ended September 30, 2017, other includes $1.0 million net gain from an asset sale, $0.3 million reversal of contingent consideration obligations related to the CDI acquisition (see Note 15 - Litigation, Commitments and Contingencies for additional information), and $0.4 million reversal of other employee costs. We have considered these costs to be attributable to our corporate activities and, therefore, they are not part of our discontinued operations.

⁽²⁾For the three months ended September 30, 2016, other includes consulting expenses of $0.3 million and $0.2 million for Realization Services, Inc. (See Note 16 - Related Party Transactions for additional information) and Otterbourg P.C., respectively and $0.1 million for other consulting fees. For the nine months ended September 30, 2016, other includes consulting expenses of $2.4 million and $1.4 million for Realization Services, Inc. and Otterbourg P.C., respectively, a net credit of $1.9 million for property tax refund for the former Oakdale site, as well as $2.1 million for other employee costs and consulting fees directly attributable to our Restructuring Plan. We have considered these costs to be attributable to our corporate activities and, therefore, they are not part of our discontinued operations.

Activity related restructuring accruals was as follows:



(In millions)	Severance and Related
Accrued balance at December 31, 2016	$	—
Charges	0.6
Usage and payments	(0.4		)
Accrued balance at March 31, 2017	$	0.2
Charges	0.3
Usage and payments	(0.2		)
Accrued balance at June 30, 2017	$	0.3
Usage and payments	(0.3		)
Accrued balance at September 30, 2017	$	—