Restructuring Costs

12 Months Ended

Dec. 31, 2015

Restructuring and Related Activities [Abstract]

During 2015, we incurred costs for restructuring actions initiated in 2015 as well as costs involving restructuring actions initiated in the prior year. Our restructuring actions are associated with cost reduction efforts that include the consolidation of manufacturing and distribution facilities as well as workforce reductions.

Pre-tax restructuring costs incurred in each of our segments and the location of the costs in the Consolidated Statement of Income for the years ended December 31, 2015 and 2014 are as follows (in millions):



Year Ended December 31, 2014	Cost of goods sold		Selling & administrative expense		Total
Electrical Segment	$	3.4	$	1.7	$	5.1
Power Segment	—		—		—
Total 2014 Restructuring Costs	$	3.4	$	1.7	$	5.1

Year Ended December 31, 2015
Electrical Segment	$	14.5	$	7.2	$	21.7
Power Segment	0.8		1.1		1.9
Total 2015 Restructuring Costs	$	15.3	$	8.3	$	23.6

The following table summarizes the accrued liabilities for our restructuring actions (in millions):



	Beginning Accrued Restructuring Balance 1/1/15		Pre-tax Restructuring Costs			Utilization and Foreign Exchange			Ending Accrued Restructuring Balance 12/31/2015
2015 Restructuring Actions
Severance	$	—	$	16.1		$	(8.7	)	$	7.4
Asset write-downs	—		0.5			(0.5		)	—
Facility closure and other costs	—		2.6			(2.2		)	0.4
Total 2015 Restructuring Actions	$	—	$	19.2		$	(11.4	)	$	7.8
2014 Restructuring Actions
Severance	$	2.8	$	(0.1	)	$	(2.6	)	$	0.1
Asset write-downs	—		0.9			(0.9		)	—
Facility closure and other costs	0.9		3.6			(4.5		)	—
Total 2014 Restructuring Actions	$	3.7	$	4.4		$	(8.0	)	$	0.1
Total Restructuring Actions	$	3.7	$	23.6		$	(19.4	)	$	7.9

The actual and expected costs for our restructuring actions are as follows (in millions):



	Expected Costs		Costs incurred in 2014		Costs incurred during 2015		Remaining costs at 12/31/15
2015 Restructuring Actions
Electrical Segment	$	23.4	$	—	$	17.3	$	6.1
Power Segment	1.9		—		1.9		—
Total 2015 Restructuring Actions	25.3		—		19.2		6.1
2014 Restructuring Actions
Electrical Segment	9.5		5.1		4.4		—
Power Segment	—		—		—		—
Total 2014 Restructuring Actions	9.5		5.1		4.4		—
Total Restructuring Actions	$	34.8	$	5.1	$	23.6	$	6.1