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Cost Reduction Plans
 3 Months Ended
Mar. 31, 2017
Restructuring and Related Activities [Abstract]  
Cost Reduction Plans
Cost Reduction Plans
During fiscal 2015, the Company initiated the first phase ("Phase I") of the competitive improvement program (the "CIP”) comprised of activities and initiatives aimed at reducing costs in order for the Company to continue to compete successfully. Phase I is composed of three major components: (i) facilities optimization and footprint reduction; (ii) product affordability; and (iii) reduced administrative and overhead costs. The Company currently estimates that it will incur restructuring and related costs over the four-year Phase I program of approximately $113.0 million (including approximately $31.0 million of capital expenditures). The Company has incurred $25.4 million related to Phase I through March 31, 2017; additionally, the Company has incurred $29.3 million in capital expenditures to support Phase I. A summary of the Company's Phase I reserve activity:
 
Severance
 
Retention
 
Total
 
(In millions)
December 31, 2016
$
6.8

 
$
2.1

 
$
8.9

Accrual
—

 
0.3

 
0.3

Payments
(0.7
)
 
—

 
(0.7
)
March 31, 2017
$
6.1

 
$
2.4

 
$
8.5


The costs associated with Phase I will be a component of the Company’s U.S. government forward pricing rates, and therefore, will be recovered through the pricing of the Company’s products and services to the U.S. government. In addition to the employee-related Phase I obligations, the Company incurred non-cash accelerated depreciation expense of less than $0.1 million and $0.2 million in the first quarter of fiscal 2017 and 2016, respectively, associated with changes in the estimated useful life of long-lived assets impacted by Phase I.
In April 2017, the Company announced the next phase of the CIP which is discussed in Note 14.