RESTRUCTURING

On July 1, 2014, the Company announced a plan to close its Wittlich, Germany manufacturing facility. As part of this action, the Company will transfer the existing Wittlich manufacturing activity to its Brno, Czech Republic facility. The Company will maintain its European Water Systems headquarters and distribution center in Wittlich, only the manufacturing operations will be relocating. The realignment began in the third quarter of 2014 and is estimated to conclude by the end of 2016. Charges for the realignment are expected to include severance expenses, professional service fees, asset write-offs, and temporarily leased facilities costs. The Company will provide actual costs incurred each reporting period and update the project estimates as information is available.

Costs incurred in the third quarter and nine months ended September 27, 2014, included in the “Restructuring expense” line of the Company's condensed consolidated statements of income, are as follows:



	Third Quarter Ended
	September 27, 2014
(In millions)	Water Systems		Fueling Systems		Other		Consolidated
Employee severance	$	0.1	$	0.1	$	—	$	0.2
Equipment relocation	0.4		—		—		0.4
Asset write-off	0.1		—		—		0.1
Other	0.4		—		—		0.4
Total	$	1.0	$	0.1	$	—	$	1.1

	Nine Months Ended
	September 27, 2014
(In millions)	Water Systems		Fueling Systems		Other		Consolidated
Employee severance	$	0.4	$	0.1	$	—	$	0.5
Equipment relocation	0.4		—		—		0.4
Asset write-off	0.2		—		—		0.2
Other	0.4		—		—		0.4
Total	$	1.4	$	0.1	$	—	$	1.5

Restructuring expenses for the third quarter ended September 28, 2013 were approximately $0.8 million, and primarily related to the relocation of the Company to the new Global Corporate Headquarters and Engineering Center of Excellence in Fort Wayne, Indiana. Restructuring expenses of $2.2 million were incurred in the nine months ended September 28, 2013, primarily relating to severance due to other miscellaneous manufacturing realignments, and expenses related to relocation to the new Global Corporate Headquarters and Engineering Center of Excellence in Fort Wayne, Indiana.

As of September 27, 2014, there was $0.3 million in restructuring reserves primarily for severance. As of September 28, 2013, there were no restructuring reserves.