Restructuring and Other Expense

Restructuring expenses generally include severance and related charges, lease termination costs and other costs related to restructuring programs. Employee-related severance charges are largely based upon distributed employment policies and substantive severance plans. Generally, these charges are reflected in the period in which the Board approves the associated actions, the actions are probable and the amounts are estimable which may occur prior to the communication to the affected employee(s). This estimate takes into account all information available as of the date the financial statements are issued.

Restructuring and Other Expense

The components of our restructuring and other expense for our continuing operations included in our Consolidated Statements of Operations were as follows:



	Years Ended December 31,
	2017			2016
	(In millions)
Restructuring Expense:
Severance and related	$	1.4		$	0.6
Loss on abandonment of unused property, plant and equipment	1.6			—
Other⁽¹⁾	(2.1		)	—
Total restructuring	$	0.9		$	0.6
Other Expense:
Pension settlement/curtailment (Note 9)	$	1.1		$	2.9
Asset disposals / write down	—			0.1
Other⁽²⁾	(0.1		)	4.0
Total other	$	1.0		$	7.0
Total	$	1.9		$	7.6

⁽¹⁾ For the year ended December 31, 2017, other includes $1.4 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 year ended December 31, 2016, other includes consulting expenses of $2.4 million and $1.4 million for Realization Services, Inc. (See Note 16 - Related Party Transactions for additional information) and Otterbourg P.C., respectively, a net credit of $2.2 million for property tax refund for the former Oakdale site, as well as $2.4 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.

Restructuring Accruals

There was no restructuring accrual balance as of December 31, 2016 and $0.3 million as of December 31, 2017 which primarily represents severance charges.