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Restructuring Costs (Notes)
 6 Months Ended
Jun. 30, 2017
Restructuring and Related Activities [Abstract]  
Restructuring and Related Activities Disclosure [Text Block]
Restructuring Activities
The Company incurs ongoing costs associated with restructuring initiatives intended to result in improved operating performance, profitability and working capital levels. Actions associated with these initiatives may include workforce reduction, improving manufacturing productivity, realignment of management structures and rationalizing certain assets. The following table details restructuring charges recorded during the three and six months ended June 30:
 
 
Three months ended
 
Six months ended
In millions
 
2017

2016
 
2017

2016
Climate
 
$
1.8

 
$
0.9

 
$
29.8

 
$
2.8

Industrial
 
3.4

 
5.2

 
8.1

 
8.3

Corporate and Other
 
0.3

 
(1.0
)
 
0.3

 
2.4

Total
 
$
5.5

 
$
5.1

 
$
38.2

 
$
13.5

 
 


 


 
 
 
 
Cost of goods sold
 
$
2.3

 
$
1.8

 
$
32.6

 
$
3.8

Selling and administrative expenses
 
3.2

 
3.3

 
5.6

 
9.7

Total
 
$
5.5

 
$
5.1

 
$
38.2

 
$
13.5


The changes in the restructuring reserve for the six months ended June 30, 2017 were as follows:
In millions
 
Climate
 
Industrial
 
Corporate
and Other
 
Total
December 31, 2016
 
$
3.4

 
$
4.3

 
$
0.6

 
$
8.3

Additions, net of reversals (1)
 
14.2

 
8.1

 
0.3

 
22.6

Cash paid/other
 
(5.9
)
 
(7.6
)
 
(0.3
)
 
(13.8
)
June 30, 2017
 
$
11.7

 
$
4.8

 
$
0.6

 
$
17.1


(1) Excludes the non-cash costs of asset rationalizations ($8.4 million). In addition, a non-cash pension curtailment ($2.5 million) and an enhanced retiree medical benefit ($4.7 million) triggered upon announcement of the restructuring, impact the Company's outstanding benefit obligations and are excluded from this table.
Ongoing restructuring actions primarily include workforce reductions as well as the closure and consolidation of multiple manufacturing facilities in an effort to improve the Company's cost structure. During the first quarter of 2017, the Company announced plans to close three manufacturing facilities during 2017, the largest of which is a U.S. manufacturing facility within the Climate segment that will relocate production to other U.S. facilities. As of June 30, 2017, the Company had $17.1 million accrued for costs associated with its ongoing restructuring actions, of which a majority is expected to be paid within one year and primarily relate to workforce reduction benefits.
In addition, the Company incurred $0.4 million of non-qualified restructuring charges during six months ended June 30, 2017, which represent costs that are directly attributable to restructuring activities, but do not fall into the severance, exit or disposal category. These non-qualified restructuring charges were incurred to improve the Company's cost structure.