RESTRUCTURING

On July 1, 2014, the Company announced a plan to close its Wittlich, Germany manufacturing facility. As part of this action, the Company is transferring 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 are relocating. The realignment began in the third quarter of 2014 and is expected to conclude by the end of 2016. Charges for the realignment are expected to be approximately $19.4 million and will include severance expenses, professional service fees, asset write-offs, and temporarily leased facilities costs.

Costs incurred in the third quarter and nine months ended October 1, 2016, included in the “Restructuring (income)/expense” line of the Company's condensed consolidated statements of income, are as follows:



	Third Quarter Ended
	October 1, 2016
(In millions)	Water Systems			Fueling Systems		Other		Consolidated
Employee severance	$	0.1		$	—	$	—	$	0.1
Equipment relocation	—			0.1		—		0.1
Asset write-off	(2.0		)	—		—		(2.0		)
Other	0.1			—		—		0.1
Total	$	(1.8	)	$	0.1	$	—	$	(1.7	)



	Nine Months Ended
	October 1, 2016
(In millions)	Water Systems			Fueling Systems		Other		Consolidated
Employee severance	$	0.1		$	—	$	—	$	0.1
Equipment relocation	—			0.1		—		0.1
Asset write-off	(2.0		)	0.4		—		(1.6		)
Other	0.5			—		—		0.5
Total	$	(1.4	)	$	0.5	$	—	$	(0.9	)

The $2.0 million gain disclosed above within the "asset write-off" caption relates to the sale of a facility in Brazil that was completed during the third quarter of 2016.

Restructuring expenses for the third quarter and nine months ended October 3, 2015 were approximately $1.3 million and $2.5 million, primarily for the Water Systems realignment.

As of October 1, 2016, there were no restructuring reserves. As of October 3, 2015, there were $3.6 million of restructuring reserves. The restructuring reserves were primarily for severance.