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Restructuring Activities
6 Months Ended
Sep. 30, 2019
Restructuring Activities [Abstract]  
Restructuring Activities
Note 6: Restructuring Activities

The Company’s restructuring actions during the first six months of fiscal 2020 consisted primarily of targeted headcount reductions in Europe and the Americas within the VTS segment and plant consolidation activities.  The headcount reductions support the Company’s objective to reduce operational and selling, general and administrative (“SG&A”) cost structures.  In addition, the Company is in the process of transferring product lines associated with the merger of its North American coils business into the CIS segment in order to accelerate operational improvements and organizational efficiencies.

Restructuring and repositioning expenses were as follows:

 
 
Three months ended
September 30,
   
Six months ended
September 30,
 
 
 
2019
   
2018
   
2019
   
2018
 
Employee severance and related benefits
 
$
1.8
   
$
-
   
$
3.3
   
$
0.1
 
Other restructuring and repositioning expenses
   
0.5
     
-
     
0.8
     
0.1
 
Total
 
$
2.3
   
$
-
   
$
4.1
   
$
0.2
 

Other restructuring and repositioning expenses primarily consist of equipment transfers and plant consolidation costs.

The Company accrues severance in accordance with its written plans, procedures, and relevant statutory requirements. Changes in accrued severance were as follows:

 
 
Three months ended September 30,
 
 
 
2019
   
2018
 
Beginning balance
 
$
7.8
   
$
4.8
 
Additions
   
1.8
     
-
 
Payments
   
(2.0
)
   
(1.4
)
Effect of exchange rate changes
   
(0.2
)
   
-
 
Ending balance
 
$
7.4
   
$
3.4
 

 
 
Six months ended September 30,
 
 
 
2019
   
2018
 
Beginning balance
 
$
10.0
   
$
11.0
 
Additions
   
3.3
     
0.1
 
Payments
   
(5.7
)
   
(7.2
)
Effect of exchange rate changes
   
(0.2
)
   
(0.5
)
Ending balance
 
$
7.4
   
$
3.4