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Restructuring and Related Activities (Notes)
 9 Months Ended
Sep. 30, 2019
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 and nine months ended September 30, 2019, the Company recorded restructuring charges of $0.1 million and $1.0 million, respectively, within Gross profit, primarily for actions associated with transferring certain operations of capacitors manufacturing to other existing facilities in order to further optimize operations in the PD segment. During the three and nine months ended September 30, 2019, the Company also recorded restructuring charges of $1.9 million and $3.8 million, respectively, within Operating expenses, primarily for actions associated with rationalizing the Audio segment workforce.

During the nine months ended September 30, 2018, the Company recorded restructuring charges of $0.1 million within Gross profit for actions associated with rationalizing the workforce in the PD segment. During the three and nine months ended September 30, 2018, the Company recorded restructuring charges of $0.5 million and $1.4 million, respectively, 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 September 30,
 
Nine Months Ended September 30,
(in millions)
2019
 
2018
 
2019
 
2018
Audio
$
1.9

 
$
0.3

 
$
3.8

 
$
1.1

Precision Devices
0.1

 
—

 
0.8

 
0.2

Corporate
—

 
0.2

 
0.2

 
0.2

Total
$
2.0

 
$
0.5

 
$
4.8

 
$
1.5



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, 2018
$
0.8

 
$
0.3

 
$
1.1

Restructuring charges
4.8

 
—

 
4.8

Payments
(4.4
)
 
—

 
(4.4
)
Other (1)
—

 
(0.3
)
 
(0.3
)
Balance at September 30, 2019
$
1.2

 
$
—

 
$
1.2


(1) Contract termination accruals related to leases of $0.3 million were reclassified to the related operating lease right-of-use assets upon adoption of ASC 842 on January 1, 2019.

The severance and restructuring accruals are recorded in the following line items on the Consolidated Balance Sheets:
(in millions)
September 30, 2019
 
December 31, 2018
Other accrued expenses
$
1.2

 
$
0.9

Other liabilities
—

 
0.2

Total
$
1.2

 
$
1.1