Restructuring Charges:

We record restructuring charges associated with management-approved restructuring plans when we reorganize or remove duplicative headcount or 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 16.

Restructuring Activities in 2018

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



	Charges Incurred in 2018		Charges Incurred to Date		Total Charges Expected to be Incurred
Severance and related expense	$	0.7	$	12.0	$	12.0
Asset write-offs and accelerated depreciation	—		3.2		3.2
Lease termination	0.7		0.9		0.9
Other	0.5		4.6		4.8
Total restructuring charges	$	1.9	$	20.7	$	20.9

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):



	Charges Incurred in 2018			Charges Incurred to Date		Total Charges Expected to be Incurred
Residential Heating & Cooling	$	0.5		$	1.9	$	2.1
Commercial Heating & Cooling	0.8			2.8		2.8
Refrigeration	0.7			13.8		13.8
Corporate & Other	(0.1		)	2.2		2.2
Total restructuring charges	$	1.9		$	20.7	$	20.9

Restructuring accruals are included in Accrued expenses in the accompanying Consolidated Balance Sheets. The table below details the activity in 2018 within the restructuring accruals (in millions):



	Balance as of December 31, 2017		Included in Earnings		Cash Utilization			Non-Cash Utilization and Other			Balance as of September 30,2018
Severance and related expense	$	0.2	$	0.7	$	(0.8	)	$	—		$	0.1
Lease termination	—		0.7		(0.1		)	(0.2		)	0.4
Other	—		0.5		(0.5		)	—			—
Total restructuring accruals	$	0.2	$	1.9	$	(1.4	)	$	(0.2	)	$	0.5