Restructuring Costs and Other

In the three months ended March 31, 2018, we incurred costs for restructuring actions initiated in 2018 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 liability associated with the withdrawal from a multi-employer pension plan. The 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 reporting segments and the location of the costs in the Condensed Consolidated Statement of Income for the three months ended March 31, 2018 and 2017 is as follows (in millions):



	Three Months Ended March 31,
	2018		2017		2018			2017		2018		2017
	Cost of goods sold				Selling & administrative expense					Total
Electrical Segment	$	0.8	$	3.7	$	(0.1	)	$	1.0	$	0.7	$	4.7
Power Segment	—		0.5		—			0.3		—		0.8
Total Pre-Tax Restructuring Costs	$	0.8	$	4.2	$	(0.1	)	$	1.3	$	0.7	$	5.5

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



	Beginning Accrued Restructuring Balance 1/1/18		Pre-tax Restructuring Costs			Utilization and Foreign Exchange			Ending Accrued Restructuring Balance 3/31/2018
2018 Restructuring Actions
Severance	$	—	$	0.2		$	—		$	0.2
Asset write-downs	—		—			—			—
Facility closure and other costs	—		0.1			—			0.1
Total 2018 Restructuring Actions	$	—	$	0.3		$	—		$	0.3
2017 and Prior Restructuring Actions
Severance	$	5.4	$	(0.2	)	$	(1.0	)	$	4.2
Asset write-downs	—		—			—			—
Facility closure and other costs^(a)	15.5		0.6			(1.7		)	14.4
Total 2017 and Prior Restructuring Actions	$	20.9	$	0.4		$	(2.7	)	$	18.6
Total Restructuring Actions	$	20.9	$	0.7		$	(2.7	)	$	18.9

(a) Facility closure and other costs as of 1/1/18 and 3/31/18 include a liability of approximately $12.5 million associated with the 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 2017		Costs incurred during first three months of 2018			Remaining costs at 3/31/2018
2018 Restructuring Actions
Electrical Segment	$	4.2	$	—	$	0.2		$	4.0
Power Segment	0.1		—		0.1			—
Total 2018 Restructuring Actions	$	4.3	$	—	$	0.3		$	4.0
2017 and Prior Restructuring Actions
Electrical Segment	$	19.7	$	16.9	$	0.5		$	2.3
Power Segment	3.8		3.4		(0.1		)	0.5
Total 2017 and Prior Restructuring Actions	$	23.5	$	20.3	$	0.4		$	2.8
Total Restructuring Actions	$	27.8	$	20.3	$	0.7		$	6.8