There were no restructuring charges incurred for September year to date 2021. In the first quarter of 2020, the Company took restructuring actions to align costs with expected revenues, position the organization to adopt a new operating model in the third quarter of 2020 and to align the U.S. branch network facilities footprint with a more technology-enabled service delivery methodology.

Restructuring costs incurred in September year to date 2020 totaled $8.4 million and were recorded entirely in SG&A expenses in the consolidated statements of earnings, as detailed below (in millions of dollars):


	Lease Termination Costs		Severance Costs		Total

Professional & Industrial	$	3.5	$	0.8	$	4.3
Science, Engineering & Technology	0.5		—		0.5
Education	0.1		0.7		0.8

International	0.7		0.4		1.1
Corporate	—		1.7		1.7
Total	$	4.8	$	3.6	$	8.4

A summary of the global restructuring balance sheet accrual, included in accrued payroll and related taxes and accounts payable and accrued liabilities in the consolidated balance sheet, is detailed below (in millions of dollars):


Balance as of year-end 2020	$	3.5







Reductions for cash payments related to all restructuring activities	(2.0)
Balance as of first quarter-end 2021	1.5
Reductions for cash payments related to all restructuring activities	(0.9)

Balance as of second quarter-end 2021	0.6
Reductions for cash payments related to all restructuring activities	(0.4)

Balance as of third quarter-end 2021	$	0.2

The remaining balance of $0.2 million as of third quarter-end 2021 primarily represents severance costs, and the majority is expected to be paid by the second quarter-end 2022. No material adjustments are expected to be recorded.