RESTRUCTURING

The following table summarizes the impact of Company’s restructuring charges on the consolidated statements of operations for the years ended December 31:



	2017			2016		2015
Cost of sales - services and software	$	27.4		$	20.8	$	3.1
Cost of sales - systems	1.8			4.7		1.4
Selling and administrative expense	21.3			28.8		16.1
Research, development and engineering expense	(1.1		)	5.1		0.6
Total	$	49.4		$	59.4	$	21.2

The following table summarizes the Company’s restructuring charges by reporting segment for the years ended December 31:



	2017		2016		2015
Severance
Services	$	32.5	$	23.5	$	6.2
Software	2.4		7.1		0.7
Systems	8.7		17.6		7.2
Corporate	5.8		11.2		7.1
Total	$	49.4	$	59.4	$	21.2

Multi-Year Transformation Plan

During the first quarter of 2013, the Company announced a multi-year transformation plan. Certain aspects of this plan were previously disclosed under the Company's global realignment plan and global shared services plan. This multi-year realignment focused on globalizing the Company's service organization and creating a unified center-led global organization for research and development, as well as transforming the Company's general and administrative cost structure. Restructuring charges of $7.7 and $21.2 for the years ended December 31, 2016 and 2015, respectively. The multi-year transformation plan incurred cumulative total restructuring costs of $105.0 and $3.5 related to severance and other costs, respectively, and was considered complete as of December 31, 2016.

DN2020 Plan

As of August 15, 2016, the date of the Acquisition, the Company launched a multi-year integration and transformation program, known as DN2020. The DN2020 plan focuses on the utilization of cost efficiencies and synergy opportunities that result from the Acquisition, which aligns employee activities with the Company's goal of delivering net operating profit savings of approximately $240 by the year 2020. During 2017, the Company closed certain facilities in Hungary and the Netherlands. The Company incurred restructuring charges primarily related to severance of $47.0 and $42.8 for the years ended December 31, 2017 and 2016 related to this plan. The Company anticipates additional restructuring costs of approximately $50 to be incurred through the end of the plan.

Delta Program

At the beginning of the 2015, Diebold Nixdorf AG initiated the Delta Program related to restructuring and realignment. As part of a change process that spanned several years, the Delta Program was designed to hasten the expansion of software and professional services operations and to further enhance profitability in the services business. This program included expansion in the high-end fields of managed services and outsourcing. It also involved capacity adjustments on the hardware side, enabling the Company to respond more effectively to market volatility while maintaining its abilities with innovation. As of August 15, 2016, the date of the Acquisition, the restructuring accrual balance acquired was $45.5 and consisted of severance activities. During the third quarter of 2017, the Company recorded a measurement period adjustment of $8.2 to the acquired restructuring accrual resulting in a $37.3 final fair value. The Company incurred restructuring charges of $3.2 for the year ended December 31, 2016 related to this plan. As of December 31, 2016, the Company does not anticipate additional restructuring costs to be incurred through the end of the plan.

Strategic Alliance Plan

On November 10, 2016, the Company entered into a strategic alliance with the Inspur Group, a Chinese cloud computing and data center company, to develop, manufacture and distribute Systems solutions in China. The Inspur Group holds a majority stake of 60.0 percent in the Inspur JV. The Inspur JV will offer a complete range of self-service terminals within the Chinese market, including ATMs. The Company will serve as the exclusive distributor outside of China for all products developed by the Inspur JV, which will be sold under the Diebold Nixdorf brand. The Company will not consolidate Inspur JV but includes the results of operations in equity in earnings of an investee included in other income (expense) miscellaneous, net of the consolidated statements of operations. In November 2016, the Inspur JV was formed and the Company does not expect a significant gain or loss from the transaction. The Company incurred restructuring charges of $2.4 and $5.7 for the years ended December 31, 2017 and 2016 related to this plan. The Company anticipates minimal additional restructuring costs to be incurred through the end of the plan.

The following table summarizes the Company's cumulative total restructuring costs from continuing operations as of December 31, 2017 for the respective plans:



	Severance
	DN2020 Plan		Delta Program		Strategic Alliance Plan		Total
Services	$	52.9	$	0.1	$	3.0	$	56.0
Software	8.0		1.8		0.5		10.3
Systems	21.0		—		4.6		25.6
Corporate	7.9		1.3		—		9.2
Total	$	89.8	$	3.2	$	8.1	$	101.1

The following table summarizes the Company’s restructuring accrual balances and related activity:



Balance at January 1, 2015	$	7.6
Liabilities incurred	21.2
Liabilities paid/settled	(24.1		)
Balance at December 31, 2015	$	4.7
Liabilities incurred	59.4
Liabilities acquired	45.5
Liabilities paid/settled	(19.7		)
Balance at December 31, 2016	$	89.9
Liabilities incurred	49.4
Liabilities acquired	(8.2		)
Liabilities paid/settled	(77.1		)
Balance at December 31, 2017	$	54.0