Restructuring Costs and Other

In the three months ended March 31, 2019, we incurred costs for restructuring actions initiated in 2019 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 the liability associated with our 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 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, 2019 and 2018 is as follows (in millions):



	Three Months Ended March 31,
	2019		2018		2019		2018			2019		2018
	Cost of goods sold				Selling & administrative expense					Total
Electrical Segment	$	0.2	$	0.8	$	1.0	$	(0.1	)	$	1.2	$	0.7
Power Segment	0.5		—		1.3		—			1.8		—
Total Pre-Tax Restructuring Costs	$	0.7	$	0.8	$	2.3	$	(0.1	)	$	3.0	$	0.7

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



	Beginning Accrued Restructuring Balance 1/1/19		Pre-tax Restructuring Costs		Utilization and Foreign Exchange			Ending Accrued Restructuring Balance 3/31/2019
2019 Restructuring Actions
Severance	$	—	$	1.8	$	(0.5	)	$	1.3
Asset write-downs	—		—		—			—
Facility closure and other costs	—		0.7		(0.6		)	0.1
Total 2019 Restructuring Actions	$	—	$	2.5	$	(1.1	)	$	1.4
2018 and Prior Restructuring Actions
Severance	$	7.7	$	0.1	$	(2.5	)	$	5.3
Asset write-downs	—		—		—			—
Facility closure and other costs^(a)	13.3		0.4		(0.8		)	12.9
Total 2018 and Prior Restructuring Actions	$	21.0	$	0.5	$	(3.3	)	$	18.2
Total Restructuring Actions	$	21.0	$	3.0	$	(4.4	)	$	19.6

^(a) The beginning and ending accrual of Facility closure and other costs includes the balance of accrued liability associated with the withdrawal from a multi-employer pension plan as a result of a restructuring action in 2016 that is settled over multiple years.

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 2018		Costs incurred during first three months of 2019		Remaining costs at 3/31/2019
2019 Restructuring Actions
Electrical Segment	$	1.2	$	—	$	1.1	$	0.1
Power Segment	1.4		—		1.4		—
Total 2019 Restructuring Actions	$	2.6	$	—	$	2.5	$	0.1
2018 and Prior Restructuring Actions
Electrical Segment	$	14.3	$	8.3	$	0.1	$	5.9
Power Segment	5.1		3.7		0.4		1.0
Total 2018 and Prior Restructuring Actions^(a)	$	19.4	$	12.0	$	0.5	$	6.9
Total Restructuring Actions	$	22.0	$	12.0	$	3.0	$	7.0

^(a) Remaining costs at 3/31/2019 associated with 2018 and prior restructuring actions do not include any potential future liability associated with the withdrawal from a multi-employer pension plan, refer to Note 15 — Commitments and Contingencies.