Restructuring

The following table summarizes the impact of the Company’s restructuring charges on the condensed consolidated statements of operations:



	Three Months Ended
	March 31,
	2019		2018
Cost of sales – services	$	1.5	$	2.0
Cost of sales – products	—		0.6
Selling and administrative expense	2.2		1.3
Research, development and engineering expense	0.1		—
Total	$	3.8	$	3.9

The following table summarizes the Company’s type of restructuring charges by reportable operating segment:



	Three Months Ended
	March 31,
	2019		2018
Severance
Eurasia Banking	$	1.5	$	2.5
Americas Banking	0.4		0.1
Retail	0.8		0.5
Corporate	1.1		0.8
Total severance	$	3.8	$	3.9

DN Now

During the second quarter of 2018, the Company began implementing DN Now to deliver greater, more sustainable profitability. The plan is anticipating savings of approximately $160 for 2019, of which $130 is related to the restructuring actions in connection with the new customer centric operating model with clear role charters and a global workforce aligned with market demand and the remainder is related to other initiatives. Additional near term activities include divesting of non-core and/or non-accretive businesses, initiating a services modernization plan and rationalizing of the Company's product portfolio. The Company incurred restructuring charges of $3.8 for the three months ended March 31, 2019 related to DN Now. The Company anticipates additional restructuring costs of approximately $170 to $200 through the end of the plan primarily related to severance anticipated for completion of the Company's transformation throughout the three solution segments and corporate.

Completed Plans

DN2020 Plan. As of August 15, 2016, the date of the acquisition of Wincor Nixdorf Aktiengesellschaft (now known as Diebold Nixdorf AG) (the Acquisition), the Company launched a multi-year integration and transformation program, known as DN2020. The Company incurred restructuring charges of $3.8 for the three months ended March 31, 2018 related to this 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 Company incurred $0.1 restructuring charges during the three months ended March 31, 2018 related to this plan.

The following table summarizes the Company's cumulative total restructuring costs by plan as of March 31, 2019:



	Severance
	DN Now		DN2020 Plan		Strategic Alliance		Total

Eurasia Banking	$	34.8	$	51.5	$	8.2	$	94.5
Americas Banking	9.0		13.6		—		22.6
Retail	13.3		15.6		—		28.9
Corporate	5.6		15.1		—		20.7
Total	$	62.7	$	95.8	$	8.2	$	166.7

The following table summarizes the Company’s restructuring accrual balances and related activity for the three months ended March 31:



	2019			2018
Balance at January 1	$	56.9		$	54.0
Liabilities incurred	3.8			3.9
Liabilities paid/settled	(22.1		)	(10.2		)
Balance at March 31	$	38.6		$	47.7