RESTRUCTURING ACTIVITIES

The Company incurs costs associated with restructuring initiatives intended to result in improved operating performance, profitability and working capital levels. Actions associated with these initiatives include workforce reduction, improving manufacturing productivity, realignment of management structures and rationalizing certain assets. The following table details restructuring charges recorded during the years ended December 31 were as follows:



In millions	2017		2016		2015
Climate	$	42.3	$	6.2	$	11.9
Industrial	14.5		20.5		15.6
Corporate and Other	4.9		8.8		6.6
Total	$	61.7	$	35.5	$	34.1

Cost of goods sold	$	46.8	$	9.8	$	12.5
Selling and administrative expenses	14.9		25.7		21.6
Total	$	61.7	$	35.5	$	34.1

The changes in the restructuring reserve were as follows:



In millions	Climate			Industrial			Corporate and Other			Total
December 31, 2015	$	3.7		$	1.9		$	0.2		$	5.8
Additions, net of reversals ⁽¹⁾	6.8			20.5			2.8			30.1
Cash paid	(7.1		)	(18.1		)	(2.4		)	(27.6		)
December 31, 2016	3.4			4.3			0.6			8.3
Additions, net of reversals ⁽²⁾	25.6			14.5			4.9			45.0
Cash paid/Other	(21.6		)	(12.7		)	(3.0		)	(37.3		)
December 31, 2017	$	7.4		$	6.1		$	2.5		$	16.0

(1) Excludes the non-cash costs of asset rationalizations ($5.4 million).

(2) 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 ($5.8 million) which were triggered upon announcement of the restructuring plan, impacted 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. As of December 31, 2017, the Company had $16.0 million accrued for costs associated with its ongoing restructuring actions, of which a majority is expected to be paid within one year. These actions primarily relate to workforce reduction benefits. In addition, the Company incurred $1.9 million of non-qualified restructuring charges. These charges represent costs that are directly attributable to restructuring activities but do not fall into the severance, exit or disposal categories. However, they are incurred to improve the Company's cost structure.

In January 2018, the Company announced plans to close a non-U.S. manufacturing facility within its Industrial segment and relocate production to other U.S. and non-U.S. facilities. The cost of this restructuring action is not expected to have a material impact on the Company’s financial statements.