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Restructuring and Related Activities (Notes)
 3 Months Ended
Mar. 31, 2018
Restructuring and Related Activities [Abstract]  
Restructuring and Related Activities
Restructuring and related activities are designed to better align the Company's operations with current market conditions through targeted facility consolidations, headcount reductions, and other measures to further optimize operations.

During the three months ended March 31, 2018, the Company recorded restructuring charges of $0.4 million within Operating expenses primarily for actions associated with rationalizing the workforce.

During the three months ended March 31, 2017, the Company recorded restructuring charges of $4.3 million within Gross profit for actions primarily associated with transferring certain operations of hearing health manufacturing to an existing, lower-cost Asian manufacturing facility. These charges were recorded within the Audio segment. The Company also recorded restructuring charges of $0.6 million within Operating expenses primarily for actions associated with rationalizing the workforce.


The following table details restructuring charges incurred by reportable segment for the periods presented:
 
Three Months Ended March 31,
(in millions)
2018
 
2017
Audio
$
0.3

 
$
4.7

Precision Devices
0.1

 
0.1

Corporate
—

 
0.1

Total
$
0.4

 
$
4.9



The following table details the Company’s severance and other restructuring accrual activity:
(in millions)
Severance Pay and Benefits
 
Contract Termination and Other Costs
 
Total
Balance at December 31, 2017
$
4.7

 
$
0.4

 
$
5.1

Restructuring charges
0.4

 
—

 
0.4

Payments
(2.7
)
 
(0.1
)
 
(2.8
)
Other, including foreign currency
0.2

 
—

 
0.2

Balance at March 31, 2018
$
2.6

 
$
0.3

 
$
2.9



The severance and restructuring accruals are recorded in the following line items on the Consolidated Balance Sheets:
(in millions)
March 31, 2018
 
December 31, 2017
Other accrued expenses
$
2.7

 
$
4.8

Other liabilities (1) 
0.2

 
0.3

Total
$
2.9

 
$
5.1


(1) This line represents the long-term portion of the charges associated with lease obligations, net of reasonably obtainable sublease income.