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IMPAIRMENT, RESTRUCTURING AND OTHER EXPENSES
 9 Months Ended
Sep. 30, 2021
Restructuring and Related Activities [Abstract]  
IMPAIRMENT, RESTRUCTURING AND OTHER EXPENSES IMPAIRMENT, RESTRUCTURING AND OTHER EXPENSES
Impairment, restructuring and other expenses were as follows:
Three Months EndedNine Months Ended
September 30,September 30,
(In millions)2021202020212020
Subsea $6.9 $43.4 $27.6 2,912.8 
Surface Technologies— 8.7 3.8 439.8 
Corporate and other0.4 1.4 3.4 3.6 
Total impairment, restructuring and other expenses$7.3 $53.5 $34.8 $3,356.2 

Goodwill and Long-Lived Assets Impairments
Goodwill and long-lived assets impairments were as follows:
Three Months EndedNine Months Ended
September 30,September 30,
(In millions)2021202020212020
Subsea$1.3 $17.6 $17.6 $2,826.6 
Surface Technologies— 5.4 0.3 418.1 
Corporate and other— — 3.0 — 
Total impairments$1.3 $23.0 $20.9 $3,244.7 

During the nine months ended September 30, 2021, subsequent to the Spin-off, certain real estate realization actions were taken, and as a result, we recorded $19.6 million of impairment charges relating to our operating lease right-of-use assets.
During the three and nine months ended September 30, 2020, triggering events were identified that led to impairments of certain long-lived assets, including goodwill. During the three and nine months ended September 30, 2020, impairment charges of $23.0 million and $3,244.7 million, respectively, were recorded. These charges included goodwill impairment charges of $2,747.5 million and $335.9 million in our Subsea and Surface Technologies segments, respectively.
For other long-lived assets, a conclusion was made that the market uncertainty was a triggering event for certain asset groups that serve short-cycle businesses in our Subsea and Surface Technologies segments. Assessing these asset groups for recoverability required the use of unobservable inputs that require significant judgment. Such judgments include expected future asset utilization while taking into account reduced future capital spending by certain customers in response to market conditions. As a result of this assessment, for the three and nine months ended September 30, 2020, we recorded impairment charges of $17.6 million and $79.1 million, respectively, in our Subsea segment, consisting primarily of installation and service equipment. For the three and nine months ended September 30, 2020, we recorded impairment charges of $5.4 million and $82.2 million, respectively, in our Surface Technologies segment, consisting primarily of North America-based fracturing and wellhead assets.
Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that carrying amounts of such assets may not be recoverable. Assessing the recoverability of assets to be held and used requires the use of unobservable inputs, which involves significant judgment. Such judgments include expected future asset utilization while taking into account reduced future capital spending by certain customers in response to market conditions.
In addition, during the three and nine months ended September 30, 2021, we recorded a $36.7 million impairment to adjust our equity method investment in Magma Global to its estimated fair market value. The impairment charge is included in income/loss from equity affiliates line in our condensed consolidated statement of income. See Note 11 for further information.
Restructuring and Other Expenses
Restructuring and other charges primarily consisted of severance and other employee related costs across both segments. Restructuring and other expenses were as follows:

Three Months Ended September 30,Nine Months Ended September 30,
2021202020212020
(In millions)Restructuring and other chargesRestructuring and other chargesCOVID-19 expensesRestructuring and other chargesRestructuring and other chargesCOVID-19 expenses
Subsea$5.6 7.1$18.7 $10.0 $36.1 $50.1 
Surface Technologies— 0.92.4 3.5 14.0 7.7 
Corporate and other0.4 1.4— 0.4 3.6 — 
Total$6.0 $9.4 $21.1 $13.9 $53.7 $57.8 

During the three and nine months ended September 30, 2020, we incurred $21.1 million and $57.8 million, respectively, of COVID-19 related expenses. These expenses represent unplanned, one-off, incremental and non-recoverable costs incurred solely as a result of the COVID-19 pandemic situation, which would not have been incurred otherwise.
Prolonged uncertainty in energy markets could lead to further reductions in capital spending from our customer base. In turn, this may lead to changes in our strategy. We will continue to take actions to mitigate the adverse effects of the changing market environment and expect to continue to adjust our cost structure to market conditions. If market conditions deteriorate, we may record additional restructuring charges and additional impairments of our long-lived assets, operating lease right-of-use assets and equity method investments.