Restructuring Costs and Other

In the six months ended June 30, 2017, we incurred costs for restructuring actions initiated in 2017 as well as costs for 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 and the sale or exit of business units we determine to be non-strategic. Restructuring costs include severance and employee benefits, asset impairments, as well as facility closure, contract termination and certain pension costs that are directly related to restructuring actions. These costs are predominantly settled in cash from our operating activities and are generally settled within one year, with the exception of asset impairments, which are non-cash, and a $12.5 million charge in the fourth quarter of 2016 to recognize the estimated liability associated with the withdrawal from a multi-employer pension plan, which may be settled either in periodic payments over approximately 19 years, or in a lump sum, subject to negotiations expected to occur in the second half of 2017.

Pre-tax restructuring costs incurred in each of our segments and the location of the costs in the Condensed Consolidated Statement of Income for the three and six months ended June 30, 2017 and 2016 is as follows (in millions):



	Three Months Ended June 30,
	2017		2016		2017		2016		2017		2016
	Cost of goods sold				Selling & administrative expense				Total
Electrical Segment	$	2.5	$	2.0	$	1.4	$	1.4	$	3.9	$	3.4
Power Segment	0.7		0.2		0.2		0.1		0.9		0.3
Total Pre-Tax Restructuring Costs	$	3.2	$	2.2	$	1.6	$	1.5	$	4.8	$	3.7



	Six Months Ended June 30,
	2017		2016		2017		2016		2017		2016
	Cost of goods sold				Selling & administrative expense				Total
Electrical Segment	$	6.3	$	3.8	$	2.3	$	5.1	$	8.6	$	8.9
Power Segment	1.1		0.2		0.5		0.4		1.6		0.6
Total Pre-Tax Restructuring Costs	$	7.4	$	4.0	$	2.8	$	5.5	$	10.2	$	9.5

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



	Beginning Accrued Restructuring Balance 1/1/17		Pre-tax Restructuring Costs			Utilization and Foreign Exchange			Ending Accrued Restructuring Balance 6/30/2017
2017 Restructuring Actions
Severance	$	—	$	4.9		$	(1.4	)	$	3.5
Asset write-downs	—		—			—			—
Facility closure and other costs	—		1.6			(1.5		)	0.1
Total 2017 Restructuring Actions	$	—	$	6.5		$	(2.9	)	$	3.6
2016 and Prior Restructuring Actions
Severance	$	10.4	$	(0.4	)	$	(3.6	)	$	6.4
Asset write-downs	—		—			—			—
Facility closure and other costs ^(a)	$	14.1	$	4.1		$	(4.4	)	$	13.8
Total 2016 and Prior Restructuring Actions	$	24.5	$	3.7		$	(8.0	)	$	20.2
Total Restructuring Actions	$	24.5	$	10.2		$	(10.9	)	$	23.8

(a) Facility closure and other costs as of 1/1/17 includes a charge of approximately $12.5 million to accrue the estimated liability associated with the anticipated withdrawal from a multi-employer pension plan as a result of a restructuring action.

The actual costs incurred and total expected cost of our on-going restructuring actions are as follows (in millions):



	Total expected costs		Costs incurred during 2016		Costs incurred during first six months of 2017		Remaining costs at 6/30/2017
2017 Restructuring Actions
Electrical Segment	$	6.3	$	—	$	4.9	$	1.4
Power Segment	3.6		—		1.6		2.0
Total 2017 Restructuring Actions	$	9.9	$	—	$	6.5	$	3.4
2016 and Prior Restructuring Actions
Electrical Segment ^(a)	41.7		33.9		3.7		4.1
Power Segment	1.7		1.1		—		0.6
Total 2016 and Prior Restructuring Actions	$	43.4	$	35.0	$	3.7	$	4.7
Total Restructuring Actions	$	53.3	$	35.0	$	10.2	$	8.1

(a) Costs incurred in 2016 relating to 2016 Restructuring Actions in the Electrical segment include the $12.5 million previously mentioned charge representing the estimated withdrawal liability from a multi-employer pension plan. Any potential future liability in excess of the amount already recognized in 2016 is not included in the remaining costs at June 30, 2017. Additional information about the estimated withdrawal liability can be found in Note 10 - Retirement Benefits in the Notes to Consolidated Financial Statements in the Hubbell Incorporated Annual Report on Form 10-K for the year ended December 31, 2016.