IMPAIRMENT, RESTRUCTURING AND OTHER EXPENSE

Impairment, restructuring and other expense was as follows:



	Three Months Ended					Nine Months Ended
	September 30,					September 30,
(In millions)	2017			2016		2017		2016
Subsea	$	22.8		$	3.7	$	35.5	$	24.0
Onshore/Offshore	28.9			5.2		0.9		69.8
Surface Technologies	7.8			—		12.0		—
Corporate and other	(0.1		)	1.3		8.4		15.9
Total impairment, restructuring and other expense	$	59.4		$	10.2	$	56.8	$	109.7

Asset impairments—We conduct impairment tests on long-lived assets whenever events or changes in circumstances indicate the carrying value may not be recoverable. The carrying value of a long-lived asset is not recoverable if it exceeds the sum of the undiscounted cash flows expected to result from the use and eventual disposition over the asset’s remaining useful life. Our review of recoverability of the carrying value of our assets considers several assumptions including the intended use and service potential of the asset.

Restructuring and other—As a result of the decline in crude oil prices and its effect on the demand for products and services in the oilfield services industry worldwide, we initiated a company-wide reduction in workforce and facility consolidation intended to reduce costs and better align our workforce with current and anticipated activity levels, which resulted in the continued recognition of severance costs relating to termination benefits and other restructuring charges. In the nine months ended September 30, 2016, as part of our restructuring plan, we divested and deconsolidated our wholly owned subsidiaries Technip Germany Holding GmBH and Technip Germany GmBH.