Restructuring Charges

3 Months Ended

Mar. 31, 2020

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, accelerated depreciation for impaired assets 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 2.

Restructuring Activities in 2020

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


	Incurred in 2020		Incurred to Date		Total Expected to be Incurred
Severance and related expense	$	0.1	$	1.4	$	1.4
Asset write-offs and accelerated depreciation	0.1		1.7		1.7

Lease termination	—		1.1		1.1
Other	0.3		0.9		1.6
Total restructuring charges	$	0.5	$	5.1	$	5.8

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 2020		Incurred to Date		Total Expected to be Incurred
Residential Heating & Cooling	$	0.2	$	3.1	$	3.1
Commercial Heating & Cooling	0.3		2.0		2.7


Total restructuring charges	$	0.5	$	5.1	$	5.8