
	Years ended December 31,
	20231		20222		20213
Severance and termination costs	$	0.4	$	(0.1)	$	0.4
Lease restructuring costs	(1.2)		85.4		6.3
Other restructuring costs	0.9		17.1		3.9
Total restructuring charges	$	0.1	$	102.4	$	10.6

1The amounts for the year ended December 31, 2023 represent adjustments to the 2022 Real Estate Actions, as well as adjustments to the actions taken in 2020.

2The amounts for the year ended December 31, 2022 represent 2022 Real Estate Actions, as well as adjustments to the actions taken in 2020. The 2022 Real Estate Actions did not include any severance and termination costs.

3The amounts for the year ended December 31, 2021 represent adjustments to the actions taken in 2020.

Lease and Other restructuring costs include impairments of operating lease right-of-use assets and associated leasehold improvements, furniture and asset retirement obligations. Lease impairments were calculated based on estimated fair values using market participant assumptions including forecasted net discounted cash flows related to the operating lease right-of-use assets.

In the fourth quarter of 2022, the Company took Real Estate Actions related to new real estate exits and lease terminations to further optimize the real estate footprint supporting our office-home hybrid service model in a post-pandemic economy. All included opportunities for further efficiencies as a result of the current working environment were identified and completed during the fourth quarter of 2022.

These Real Estate Actions, taken during the fourth quarter of 2022, reduced our occupied global real estate footprint by approximately 6.7% or 500,000 square feet. All restructuring actions were identified and initiated in 2022, with all actions completed by the end of the fourth quarter of 2022.

A summary of the restructuring activities related to the 2022 Real Estate Actions as of the year ended December 31, 2023 is as follows:


			2022 Real Estate Actions
	Liability at December 31, 2022		Restructuring Expense		Non-Cash Items		Cash Payments		Liability at December 31, 2023
Lease impairment costs	$	0.0	$	(0.9)	$	(0.9)	$	0.0	$	0.0
Other restructuring costs	0.0		0.8		0.2		0.6		0.0
Total	$	0.0	$	(0.1)	$	(0.7)	$	0.6	$	0.0

A summary of the restructuring activities related to the 2022 Real Estate Actions as of the year ended December 31, 2022 is as follows:


	2022 Real Estate Actions
	Restructuring Expense		Non-Cash Items		Cash Payments		Liability at December 31, 2022
Lease impairment costs	$	84.4	$	84.4	$	0.0	$	0.0
Other restructuring costs	14.2		13.5		0.7		0.0
Total	$	98.6	$	97.9	$	0.7	$	0.0

A summary of the restructuring activities related to the 2022 Real Estate Actions by segment is as follows:


	Years ended December 31,
	2023		2022
Restructuring charges:
MD&E	$	(1.0)	$	69.0
IA&C	(0.3)		21.0
SC&E	1.1		8.0
Corporate and other	0.1		0.6
Total	$	(0.1)	$	98.6

Non cash lease impairment costs:
MD&E	$	(1.0)	$	54.3
IA&C	(0.5)		22.3
SC&E	0.4		7.0
Corporate and other	0.2		0.8
Total	$	(0.9)	$	84.4

Beginning in the second quarter of 2020, the Company took restructuring actions to lower its operating expenses structurally and permanently relative to revenue and to accelerate the transformation of our business (the “2020 Plan”).

All restructuring actions were identified and initiated in 2020, with all actions completed by the end of the fourth quarter of 2020 and were based on our experience and learning in the COVID-19 pandemic and a resulting review of our operations to address certain operating expenses such as occupancy expense and salaries and related expenses.

A summary of the restructuring activities related to the 2020 Plan as of the year ended December 31, 2023 is as follows:


	2020 Plan
	Liability at December 31, 2022		Restructuring Expense		Non-Cash Items		Cash Payments		Liability at December 31, 2023
Severance and termination costs	$	2.3	$	0.4	$	0.0	$	2.1	$	0.6
Lease impairment costs	0.0		(0.3)		(0.3)		0.0		0.0
Other restructuring costs	0.0		0.1		0.1		0.0		0.0
Total	$	2.3	$	0.2	$	(0.2)	$	2.1	$	0.6

A summary of the restructuring activities related to the 2020 Plan as of the year ended December 31, 2022 is as follows:


	2020 Plan
	Liability at December 31, 2021		Restructuring Expense		Non-Cash Items		Cash Payments		Liability at December 31, 2022
Severance and termination costs	$	9.4	$	(0.1)	$	0.0	$	7.0	$	2.3
Lease impairment costs	0.0		1.0		1.0		0.0		0.0
Other restructuring costs	0.0		2.9		2.9		0.0		0.0
Total	$	9.4	$	3.8	$	3.9	$	7.0	$	2.3

A summary of the restructuring activities related to the 2020 Plan as of the year ended December 31, 2021 is as follows:


	2020 Plan
	Liability at December 31, 2020		Restructuring Expense		Non-Cash Items		Cash Payments		Liability at December 31, 2021
Severance and termination costs	$	74.6	$	0.4	$	0.3	$	65.3	$	9.4
Lease impairment costs	0.0		6.3		6.3		0.0		0.0
Other restructuring costs	0.0		3.9		3.2		0.7		0.0
Total	$	74.6	$	10.6	$	9.8	$	66.0	$	9.4

A summary of the restructuring activities related to the 2020 Plan by segment is as follows:


	Years ended December 31,
	2023		2022		2021
Restructuring charges:
MD&E	$	(0.3)	$	0.1	$	0.1
IA&C	0.5		7.7		2.6
SC&E	0.0		(4.2)		10.0
Corporate and other	0.0		0.2		(2.1)
Total	$	0.2	$	3.8	$	10.6

Non cash lease impairment costs:
MD&E	$	(0.3)	$	0.0	$	(0.9)
IA&C	0.0		7.0		(0.1)
SC&E	0.0		(5.9)		7.3
Corporate and other	0.0		(0.1)		0.0
Total	$	(0.3)	$	1.0	$	6.3