Restructuring Charges:

We record restructuring charges associated with management-approved restructuring plans to reorganize or to remove duplicative headcount and infrastructure within our businesses. Restructuring charges include severance costs to eliminate a specified number of employees, infrastructure charges to vacate facilities and consolidate operations, contract cancellation costs and other related activities. The timing of associated cash payments is dependent upon the type of restructuring charge and can extend over a multi-year period. Restructuring charges are not included in our calculation of segment profit (loss), as more fully explained in Note 18.

Restructuring Activities in 2017

Information regarding the restructuring charges for all ongoing activities are presented in the table below (in millions):



	Incurred in 2017		Incurred to Date		Total Expected to be Incurred
Severance and related expense	$	2.0	$	11.3	$	11.5
Asset write-offs and accelerated depreciation	0.8		3.2		3.2
Equipment moves	—		—		—
Lease termination	—		0.2		0.2
Other	0.4		4.1		4.5
Total	$	3.2	$	18.8	$	19.4

While restructuring charges are excluded from our calculation of segment profit (loss), the table below presents the restructuring charges associated with each segment (in millions):



	Incurred in 2017		Incurred to Date		Total Expected to be Incurred
Residential Heating & Cooling	$	0.5	$	1.4	$	1.4
Commercial Heating & Cooling	0.9		2.0		2.1
Refrigeration	1.2		13.1		13.1
Corporate & Other	0.6		2.3		2.8
Total	$	3.2	$	18.8	$	19.4

Restructuring accruals are included in Accrued expenses in the accompanying Consolidated Balance Sheets. The activity within the restructuring accruals is summarized in the tables below (in millions):



Description of Reserves:	Balance as of December 31, 2016		Charged to Earnings		Cash Utilization			Non-Cash Utilization and Other			Balance as of December 31, 2017
Severance and related expense	$	—	$	2.0	$	(1.8	)	$	—		$	0.2
Asset write-offs and accelerated depreciation	—		0.8		(0.2		)	(0.6		)	—
Equipment moves	—		—		—			—			—
Lease termination	—		—		—			—			—
Other	—		0.4		(0.4		)	—			—
Total restructuring reserves	$	—	$	3.2	$	(2.4	)	$	(0.6	)	$	0.2



Description of Reserves:	Balance as of December 31, 2015		Charged to Earnings			Cash Utilization			Non-Cash Utilization and Other			Balance as of December 31, 2016
Severance and related expense	$	0.7	$	(0.2	)	$	(0.5	)	$	—		$	—
Asset write-offs and accelerated depreciation	—		0.3			(0.2		)	(0.1		)	—
Equipment moves	—		—			—			—			—
Lease termination	0.2		—			(0.2		)	—			—
Other	—		1.7			(1.8		)	0.1			—
Total restructuring reserves	$	0.9	$	1.8		$	(2.7	)	$	—		$	—