We recorded restructuring (gains) charges, net which are reflected in the Condensed Consolidated Statements of Operations, as follows: | | | | | | | | | | | | | | | | | | | | | | | | | Three Months Ended September 30, | | Nine Months Ended September 30, | | (in millions) | 2021 | | 2020 | | 2021 | | 2020 | | Aerospace & Electronics | $ | — | | | $ | — | | | $ | — | | | $ | 4.7 | | Process Flow Technologies 1 | — | | | — | | | (12.6) | | | 4.7 | | Payment & Merchandising Technologies 2 | (1.1) | | | — | | | (1.7) | | | 12.6 | | Total restructuring (gains) charges, net 3 | $ | (1.1) | | | $ | — | | | $ | (14.3) | | | $ | 22.0 | |
1 We also recorded related costs of $1.9 million and $1.2 million for the three months ended September 30, 2021 and 2020, respectively, and $5.7 million and $3.0 million for the nine months ended September 30, 2021 and 2020, respectively. These costs are recorded within Cost of sales and Selling, general and administrative. 2 We also recorded related costs of $0.2 million for the three months ended September 30, 2020 and $1.0 million for the nine months ended September 30, 2020. These costs are recorded within Cost of sales and Selling, general and administrative. 3 We also recorded related costs of $1.9 million and $1.4 million for the three months ended September 30, 2021 and 2020, respectively, and $5.7 million and $4.0 million for the nine months ended June 30, 2021 and 2020, respectively. These costs are recorded within Cost of sales and Selling, general and administrative. The following table summarizes our restructuring gains, net by program, cost type and segment for the three months ended September 30, 2021 and 2020: | | | | | | | | | | | | | | | | | | | | | | | | | Three months ended
September 30, 2021 | | Three months ended
September 30, 2020 | | (in millions) | Severance | Other | Total | | Severance | Other | Total | | | | | | | | | | | | | | | | | | Payment & Merchandising Technologies | $ | (0.3) | | $ | (0.8) | | $ | (1.1) | | | $ | — | | $ | — | | $ | — | | | 2020 Repositioning | $ | (0.3) | | $ | (0.8) | | $ | (1.1) | | | $ | — | | $ | — | | $ | — | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Total | $ | (0.3) | | $ | (0.8) | | $ | (1.1) | | | $ | — | | $ | — | | $ | — | |
The following table summarizes our restructuring (gains) charges, net by program, cost type and segment for the nine months ended September 30, 2021 and 2020: | | | | | | | | | | | | | | | | | | | | | | | | | Nine months ended September 30, 2021 | | Nine months ended September 30, 2020 | | (in millions) | Severance | Other | Total | | Severance | Other | Total | | Aerospace & Electronics | $ | — | | $ | — | | $ | — | | | $ | 4.7 | | $ | — | | $ | 4.7 | | | Process Flow Technologies | — | | — | | — | | | 4.7 | | — | | 4.7 | | | Payment & Merchandising Technologies | (0.7) | | (0.8) | | (1.5) | | | 13.8 | | 1.0 | | 14.8 | | | 2020 Repositioning | $ | (0.7) | | $ | (0.8) | | $ | (1.5) | | | $ | 23.2 | | $ | 1.0 | | $ | 24.2 | | | | | | | | | | | Process Flow Technologies | $ | 0.1 | | $ | — | | $ | 0.1 | | | $ | — | | $ | — | | $ | — | | | 2019 Repositioning | $ | 0.1 | | $ | — | | $ | 0.1 | | | $ | — | | $ | — | | $ | — | | | | | | | | | | | | | | | | | | Process Flow Technologies 1 | $ | — | | $ | (12.7) | | $ | (12.7) | | | $ | — | | $ | — | | $ | — | | Payment & Merchandising Technologies 2 | (0.2) | | — | | (0.2) | | | (1.0) | | (1.5) | | (2.5) | | | 2017 Repositioning | $ | (0.2) | | $ | (12.7) | | $ | (12.9) | | | $ | (1.0) | | $ | (1.5) | | $ | (2.5) | | | | | | | | | | | Payment & Merchandising Technologies | $ | — | | $ | — | | $ | — | | | $ | 0.3 | | $ | — | | $ | 0.3 | | | Other Restructuring | $ | — | | $ | — | | $ | — | | | $ | 0.3 | | $ | — | | $ | 0.3 | | | | | | | | | | | Total | $ | (0.8) | | $ | (13.5) | | $ | (14.3) | | | $ | 22.5 | | $ | (0.5) | | $ | 22.0 | |
1 Reflects a pre-tax gain related to the sale of real estate in 2021 2 Reflects a pre-tax gain related to the sale of real estate in 2020 The following table summarizes the cumulative restructuring costs, net incurred through September 30, 2021. We do not expect to incur additional facility consolidation costs to complete these actions as of September 30, 2021. | | | | | | | | | | | | | | | Cumulative Restructuring Costs, Net | | | | (in millions) | Severance | Other | Total | | | | Aerospace & Electronics | $ | 6.5 | | $ | — | | $ | 6.5 | | | | | Process Flow Technologies | 3.8 | | — | | 3.8 | | | | | Payment & Merchandising Technologies | 15.8 | | 3.8 | | 19.6 | | | | | 2020 Repositioning | $ | 26.1 | | $ | 3.8 | | $ | 29.9 | | | | | | | | | | | Process Flow Technologies | $ | 16.1 | | $ | — | | $ | 16.1 | | | | | 2019 Repositioning | $ | 16.1 | | $ | — | | $ | 16.1 | | | | | | | | | | | Process Flow Technologies | $ | 13.5 | | $ | (12.7) | | $ | 0.8 | | | | | Payment & Merchandising Technologies | 11.5 | | 0.7 | | 12.2 | | | | | Aerospace & Electronics | 1.3 | | (1.4) | | (0.1) | | | | | 2017 Repositioning | $ | 26.3 | | $ | (13.4) | | $ | 12.9 | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Restructuring Liability The following table summarizes the accrual balances related to these restructuring (gains) charges by program: | | | | | | | | | | | | | | | | | | | (in millions) | | 2020 Repositioning | 2019 Repositioning | 2017 Repositioning | Total | | Severance: | | | | | | Balance at December 31, 2020 (b) | | $ | 4.2 | | $ | 16.0 | | $ | 4.7 | | $ | 24.9 | | Expense (a) | | — | | 0.1 | | — | | 0.1 | | Adjustments (a) | | (0.7) | | — | | (0.2) | | (0.9) | | | Utilization | | (3.0) | | (6.1) | | (0.3) | | (9.4) | | Balance at September 30, 2021 (b) | | $ | 0.5 | | $ | 10.0 | | $ | 4.2 | | $ | 14.7 | |
| | | | | | | | | (a) | Included within Restructuring (gains) charges, net in the Condensed Consolidated Statements of Operations and reflects changes in estimates for increases and decreases in costs related to our restructuring programs | | (b) | Included within Accrued Liabilities in the Condensed Consolidated Balance Sheets |
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