Restructuring Costs

During 2017, we incurred costs for restructuring actions initiated in 2017 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 and the sale or exit of business units we determine to be non-strategic. Restructuring costs are primarily 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. That withdrawal liability may be settled either in periodic payments over approximately 19 years, or in a lump sum, subject to negotiation.

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, 2017, 2016 and 2015 are as follows (in millions):



Year Ended December 31, 2015	Cost of goods sold		Selling & administrative expense		Total
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

Year Ended December 31, 2016
Electrical Segment	$	27.3	$	6.6	$	33.9
Power Segment	0.2		0.9		1.1
Total 2016 Restructuring Costs	$	27.5	$	7.5	$	35.0

Year Ended December 31, 2017
Electrical Segment	$	11.5	$	5.4	$	16.9
Power Segment	2.2		1.2		3.4
Total 2017 Restructuring Costs	$	13.7	$	6.6	$	20.3

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 12/31/2017
2017 Restructuring Actions
Severance	$	—	$	7.4		$	(3.8	)	$	3.6
Asset write-downs	—		0.5			(0.5		)	—
Facility closure and other costs	—		6.1			(4.3		)	1.8
Total 2017 Restructuring Actions	$	—	$	14.0		$	(8.6	)	$	5.4
2016 and Prior Restructuring Actions
Severance	$	10.4	$	(2.2	)	$	(6.4	)	$	1.8
Asset write-downs	—		—			—			—
Facility closure and other costs ^(a)	14.1		8.5			(8.9		)	13.7
Total 2016 and Prior Restructuring Actions	$	24.5	$	6.3		$	(15.3	)	$	15.5
Total Restructuring Actions	$	24.5	$	20.3		$	(23.9	)	$	20.9

^(a) The beginning and ending accrual for Facility closure and other costs includes a charge of approximately $12.5 million to accrue the estimated liability associated with the withdrawal from a multi-employer pension plan as a result of a restructuring action in 2016.

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



	Expected Costs		Costs incurred in 2015		Costs incurred in 2016		Costs incurred in 2017		Remaining costs at 12/31/17
2017 Restructuring Actions
Electrical Segment	$	13.0	$	—	$	—	$	10.6	$	2.4
Power Segment	3.9		—		—		3.4		0.5
Total 2017 Restructuring Actions	$	16.9	$	—	$	—	$	14.0	$	2.9
2016 Restructuring Actions
Electrical Segment	$	35.4	$	—	$	30.7	$	3.8	$	0.9
Power Segment	1.3		—		1.1		—		0.2
Total 2016 Restructuring Actions	$	36.7	$	—	$	31.8	$	3.8	$	1.1
2015 Restructuring Actions
Electrical Segment	$	23.0	$	17.3	$	3.2	$	2.5	$	—
Power Segment	1.9		1.9		—		—		—
Total 2015 and Prior Restructuring Actions	$	24.9	$	19.2	$	3.2	$	2.5	$	—
Total Restructuring Actions	$	78.5	$	19.2	$	35.0	$	20.3	$	4.0

Costs incurred in 2016 relating to 2016 Restructuring Actions in the Electrical segment in the preceding table 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 December 31, 2017 in the preceding table. Additional information about the estimated withdrawal liability is included in Note 10 — Retirement Benefits in the Notes to Consolidated Financial Statements.