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Realignment and Transformation Programs
 3 Months Ended
Mar. 31, 2020
Restructuring and Related Activities [Abstract]  
Realignment and Transformation Programs Realignment and Transformation Programs
In the second quarter of 2018, we launched and committed resources to our Flowserve 2.0 Transformation ("Flowserve 2.0 Transformation"), a program designed to transform our business model to drive operational excellence, reduce complexity, accelerate growth, improve organizational health and better leverage our existing global platform. For the three months ended March 31, 2020 and 2019, we incurred Flowserve 2.0 Transformation related expenses of $5.6 million and $8.4 million, respectively. The Flowserve 2.0 Transformation expenses incurred primarily consist of professional services, project management and related travel costs recorded in selling, general and administrative ("SG&A") expenses.
In 2015, we initiated realignment programs to better align costs and improve long-term efficiency, including manufacturing optimization through the consolidation of facilities, reduction in our workforce and divestiture of certain non-strategic assets (“Realignment Programs”).  The Realignment Programs consist of both restructuring and non-restructuring charges. Restructuring charges represent costs associated with the relocation or reorganization of certain business activities and facility closures and include related severance costs. Non-restructuring charges are primarily employee severance associated with workforce reductions to reduce redundancies. Expenses are primarily reported in cost of sales ("COS") or SG&A, as applicable, in our condensed consolidated statements of income. These Realignment Programs have been substantially completed as of March 31, 2020 and we have incurred charges of $362.4 million to date. 
Generally, the aforementioned charges will be paid in cash, except for asset write-downs, which are non-cash charges. The following is a summary of total charges, net of adjustments, related to the Realignment and Flowserve 2.0 Transformation program charges:
Three Months Ended March 31, 2020
 (Amounts in thousands)FPDFCDSubtotal–Reportable SegmentsEliminations and All OtherConsolidated Total
Realignment Charges
Restructuring Charges
     COS $1,680  $(105) $1,575  $—  $1,575  
     SG&A104  10  114  (16) 98  
$1,784  $(95) $1,689  $(16) $1,673  
Non-Restructuring Charges          
     COS$126  $7,759  $7,885  $—  $7,885  
     SG&A485  50  535  645  1,180  
$611  $7,809  $8,420  $645  $9,065  
Total Realignment Charges
     COS $1,806  $7,654  $9,460  $—  $9,460  
     SG&A589  60  649  629  $1,278  
Total$2,395  $7,714  $10,109  $629  $10,738  
Transformation Charges
     SG&A$—  $—  $—  $5,643  $5,643  
$—  $—  $—  $5,643  $5,643  
Total Realignment and Transformation Charges
     COS $1,806  $7,654  $9,460  $—  $9,460  
     SG&A589  60  649  6,272  6,921  
     Total$2,395  $7,714  $10,109  $6,272  $16,381  
Three Months Ended March 31, 2019
 (Amounts in thousands)FPDFCDSubtotal–Reportable SegmentsEliminations and All OtherConsolidated Total
Realignment Charges
Restructuring Charges
     COS $2,622  $456  $3,078  $—  $3,078  
     SG&A(1)(18,471) 338  (18,133) —  (18,133) 
$(15,849) $794  $(15,055) $—  $(15,055) 
Non-Restructuring Charges          
     COS $2,396  $26  $2,422  $—  $2,422  
     SG&A174  —  174  529  703  
$2,570  $26  $2,596  $529  $3,125  
Total Realignment Charges
     COS $5,018  $482  $5,500  $—  $5,500  
     SG&A(18,297) 338  (17,959) 529  $(17,430) 
Total$(13,279) $820  $(12,459) $529  $(11,930) 
Transformation Charges
     SG&A$—  $—  $—  $8,413  $8,413  
$—  $—  $—  $8,413  $8,413  
Total Realignment and Transformation Charges
     COS $5,018  $482  $5,500  $—  $5,500  
     SG&A(18,297) $338  (17,959) 8,942  (9,017) 
Total$(13,279) $820  $(12,459) $8,942  $(3,517) 
_______________________________
(1) Primarily consists of gains from the sales of non-strategic manufacturing facilities that are included in our Realignment Programs.
The following is a summary of total inception to date charges, net of adjustments, related to the Realignment Programs:
Inception to Date
 (Amounts in thousands)FPDFCDSubtotal–Reportable SegmentsEliminations and All OtherConsolidated Total
Realignment Charges
Restructuring Charges
     COS $111,871  $29,573  $141,444  $—  $141,444  
     SG&A20,404  10,021  30,425  301  30,726  
     Income tax expense(1) 14,700  1,800  16,500  —  16,500  
$146,975  $41,394  $188,369  $301  $188,670  
Non-Restructuring Charges         
     COS $80,048  $23,219  $103,267  $263  $103,530  
     SG&A(2)41,893  7,780  49,673  20,575  70,248  
$121,941  $30,999  $152,940  $20,838  $173,778  
Total Realignment Charges
     COS $191,919  $52,792  $244,711  $263  $244,974  
     SG&A(2)62,297  17,801  80,098  20,876  100,974  
     Income tax expense(1) 14,700  1,800  16,500  —  16,500  
Total$268,916  $72,393  $341,309  $21,139  $362,448  
____________________________
(1) Income tax expense includes exit taxes as well as non-deductible costs.
(2) Includes gains from the sales of non-strategic manufacturing facilities that are included in our Realignment Programs.

Restructuring charges represent costs associated with the relocation or reorganization of certain business activities and facility closures and include costs related to employee severance at closed facilities, contract termination costs, asset write-downs and other costs. Severance costs primarily include costs associated with involuntary termination benefits. Contract termination costs include costs related to the termination of operating leases or other contract termination costs. Asset write-downs include accelerated depreciation of fixed assets, accelerated amortization of intangible assets, divestiture of certain non-strategic assets and inventory write-downs. Other costs generally include costs related to employee relocation, asset relocation, vacant facility costs (i.e., taxes and insurance) and other charges.
        The following is a summary of restructuring charges, net of adjustments, for the Realignment Programs:
Three Months Ended March 31, 2020
 (Amounts in thousands)SeveranceContract TerminationAsset Write-Downs/ (Gains)OtherTotal
     COS $1,683  $—  $(3) $(105) $1,575  
     SG&A139  —  (3) (38) 98  
Total$1,822  $—  $(6) $(143) $1,673  

Three Months Ended March 31, 2019
 (Amounts in thousands)SeveranceContract TerminationAsset Write-DownsOtherTotal
     COS $1,679  $39  $233  $1,127  $3,078  
     SG&A(1)316  —  (18,502) 53  (18,133) 
Total$1,995  $39  $(18,269) $1,180  $(15,055) 
_______________________
(1) Primarily consists of gains from the sales of non-strategic manufacturing facilities that are included in our Realignment Programs.

The following is a summary of total inception to date restructuring charges, net of adjustments, related to the Realignment Programs:
Inception to Date
 (Amounts in thousands)SeveranceContract TerminationAsset Write-DownsOtherTotal
     COS$89,026  $965  $22,550  $28,903  $141,444  
     SG&A34,095  43  (16,743) 13,331  30,726  
     Income tax expense(1)—  —  —  16,500  16,500  
Total$123,121  $1,008  $5,807  $58,734  $188,670  
_______________________________
(1) Income tax expense includes exit taxes as well as non-deductible costs.
The following represents the activity, primarily severance, related to the restructuring reserve for the Realignment Programs for the three months ended March 31, 2020 and 2019:
(Amounts in thousands) 20202019
Balance at January 1$6,703  $11,927  
Charges, net of adjustments1,658  3,213  
Cash expenditures(1,827) (3,221) 
Other non-cash adjustments, including currency(216) (314) 
Balance at March 31$6,318  $11,605