GCP's Board of Directors (the "Board") approves all major restructuring and repositioning programs. Major restructuring programs may involve reorganizations, the discontinuation of significant product lines, the shutdown of significant facilities, or other major strategic initiatives. From time to time, GCP takes additional restructuring actions, including involuntary employee terminations that are not a part of a major program. Repositioning activities generally represent major strategic or transformational actions to enhance the value and performance of the Company, improve business efficiency or optimize the Company’s footprint.

Repositioning expenses associated with the Plans discussed below, as well as a review of strategic, financial and operational alternatives, are primarily related to consulting, professional services, and other employee-related costs associated with the Company’s organizational realignment and advancing its technology strategy. Due to the scope and complexity of the Company’s repositioning activities, the range of estimated repositioning expenses and capital expenditures could increase or decrease and the timing of incurrence could change.

On March 30, 2021, the Board approved a business restructuring and repositioning plan (the “2021 Plan”) related to the relocation of the Company’s corporate headquarters to the Atlanta, Georgia area, the closure of its Cambridge, Massachusetts campus, the build-out of a new global research and development center near the Boston /Cambridge area, as well as the consolidation of other regional facilities and offices, including an organizational redesign, which is expected to lower costs. The program is expected to be completed by June 30, 2022.

On July 31, 2019, the Board approved a business restructuring and repositioning plan to further optimize the design and footprint of the Company's global organization, primarily with respect to its general administration and business support functions, and streamline cross-functional activities (the “2019 Phase 2 Plan”). The 2019 Phase 2 Plan is expected to result in the net reduction of approximately 8%-10% of the Company's workforce. The program was substantially completed as of March 31, 2021.

On February 22, 2019, the Board approved a business restructuring and repositioning plan (the “2019 Plan”). The 2019 Plan is focused on GCP’s global supply chain strategy, processes and execution, including its manufacturing, purchasing, logistics, and warehousing operations. The plan also addresses GCP’s service delivery model, primarily in North America, to streamline the Company’s pursuit of combined admixture and VERIFI® opportunities. The program was substantially completed as of December 31, 2020.

The following table illustrates a summary of the charges incurred and planned in connection with restructuring and repositioning plans discussed above:


(In millions)	Severance/employee costs	Asset Write Offs	Other Associated Costs	Total Restructuring	Repositioning	Total Costs	Capital Expenditures
2019 Plan: (1)
Cumulative Costs incurred to Date	$0.9	$0.9	$0.3	$2.1	$10.5	$12.6	$2.2
2019 Phase 2 Plan: (2)
Cumulative Costs incurred to Date	$26.0	$0.5	$—	$26.5	$7.3	$33.8	$0.4
2021 Plan: (3)
Estimated Total Costs	$11-13	$8-9	$5	$24-27	$2	$26-29	$6
Cumulative Costs incurred to Date	$4.3	$2.1	$0.2	$6.6	$—	$6.6	$—

(1)As of March 31, 2021, the cumulative restructuring costs incurred under the 2019 Plan since its inception were $2.1 million, of which $1.7 million was related to the SCC segment and $0.4 million was related to the SBM segment.

(2)As of March 31, 2021, the cumulative restructuring costs recognized under the 2019 Phase 2 Plan since its inception were $26.5 million, of which $7.1 million was attributable to the SCC segment, $7.0 million was attributable to the SBM segment, and $12.4 million was attributable to the Corporate function.

(3)As of March 31, 2021, the cumulative restructuring costs incurred under the 2021 Plan since its inception were $6.6 million, of which $2.6 million was related to the SCC segment, $1.7 million was related to the SBM segment, and $2.3 million was attributable to the Corporate function.

The following tables represent the repositioning expenses incurred and cash payments made under the plans discussed above and other plans during each period:


	Three Months Ended March 31, 2021
(In millions)		2019 Plan		2019 Plan Phase 2		Total
Repositioning Expenses		$	—	$	1.3	$	1.3
Cash Paid for Repositioning Expenses		—		1.4		1.4
Capital Expenditures		0.1		—		0.1
Cash Paid for Capital Expenditures		0.1		—		0.1


	Three Months Ended March 31, 2020
(In millions)	2019 Plan		2019 Plan Phase 2		Strategic Alternatives Plan		2018 Plan		2017 Plan		Total
Repositioning Expenses	$	1.4	$	1.2	$	—	$	—	$	0.1	$	2.7
Cash Paid for Repositioning Expenses	3.3		1.5		0.2		—		—		5.0
Capital Expenditures	0.4		0.1		—		0.3		0.2		1.0
Cash Paid for Capital Expenditures	0.3		0.1		—		0.1		0.6		1.1


	As of March 31, 2021
(In millions)	2019 Plan		2019 Plan Phase 2
Cumulative Repositioning Expenses	$	10.5	$	7.3
Cumulative Cash Paid for Repositioning Expenses	10.5		6.5
Cumulative Capital Expenditure	2.2		0.4
Cumulative Cash Paid for Capital Expenditures	2.1		0.4

The following restructuring expenses and asset write offs were incurred under the plans discussed above and other plans during each period:


	Three Months Ended March 31,
(In millions)	2021		2020
Severance and other employee costs	$	5.2	$	1.9
Asset write offs	2.2		1.0

Other associated costs	0.2		0.2
Total restructuring expenses and asset write offs	$	7.6	$	3.1

GCP incurred restructuring expenses and asset write offs related to its two operating segments and Corporate function as follows:


	Three Months Ended March 31,
(In millions)	2021		2020
SCC	$	2.9	$	2.3
SBM	1.8		0.8
Corporate	2.9		—


Total restructuring expenses and asset write offs	$	7.6	$	3.1

Restructuring liabilities were $16.7 million and $18.0 million, respectively, as of March 31, 2021 and December 31, 2020. These liabilities are included within “Other current liabilities” in the accompanying unaudited Consolidated Balance Sheets.


	2021 Plan		2019 Plan			2019 Phase 2 Plan				2018 Plan
(In millions)	Severance and other employee costs			Severance and other employee costs		Other Costs		Severance and other employee costs			Severance and other employee costs		Total
Balance, December 31, 2020	$	—		$	0.1	$	0.1	$	17.3		$	0.5	$	18.0
Expense(1)(2)	4.5			—		—		0.2			—		$	4.7
Payments	(0.2)			—		—		(5.7)			—		$	(5.9)
Impact of foreign currency and other	—			—		—		(0.1)			—		$	(0.1)
Balance, March 31, 2021	$	4.3		$	0.1	$	0.1	$	11.7		$	0.5	$	16.7

(1)Asset write offs of $2.1 million attributable to the Corporate function during the three months ended March 31, 2021 are related to the 2021 Plan. Additionally, GCP incurred $0.1 million of asset write offs attributable to the SCC segment as a part of the 2019 Plan and 2019 Phase 2 Plan during the three months ended March 31, 2021. These asset write offs are recorded with a corresponding reduction to "Properties and equipment, net" in the accompanying unaudited Consolidated Balance Sheets. These expenses are not recorded with a corresponding adjustment to the restructuring liability and therefore, are not included in the table above.