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Restructuring Activities
 6 Months Ended
Sep. 30, 2020
Restructuring Activities [Abstract]  
Restructuring Activities
Note 6: Restructuring Activities

The Company is currently transferring production from its manufacturing facility in Zhongshan, China to another CIS segment manufacturing facility in China, which it expects to complete in the third quarter of fiscal 2021.  As a result of the plant consolidation activities in China, the Company recorded $1.3 million and $3.0 million of severance expenses during the three and six months ended September 30, 2020, respectively.  In addition, the Company is in the process of transferring product lines to its CIS manufacturing facility in Mexico.

During the first quarter of fiscal 2021, the Company implemented targeted headcount reductions, the most significant of which were in North America in the HDE and CIS segments.  The headcount reductions were in response to lower market demand and support the Company’s objective of reducing operational and SG&A cost structures.

The Company’s restructuring actions during the first six months of fiscal 2020 consisted primarily of targeted headcount reductions and plant consolidation activities.  The fiscal 2020 headcount reductions were primarily in Europe within the Automotive segment and in the Americas within the HDE segment. 

Restructuring and repositioning expenses were as follows:

 
  
Three months ended
September 30,
    
Six months ended
September 30,
  
 
  
2020
    
2019
    
2020
    
2019
  
Employee severance and related benefits
  
$
1.3
    
$
1.8
    
$
5.7
    
$
3.3
  
Other restructuring and repositioning expenses
    
0.2
      
0.5
      
0.4
      
0.8
  
Total
  
$
1.5
    
$
2.3
    
$
6.1
    
$
4.1
  

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,
  
 
  
2020
    
2019
  
Beginning balance
  
$
6.9
    
$
7.8
  
Additions
    
1.3
      
1.8
  
Payments
    
(2.6
)
    
(2.0
)
Effect of exchange rate changes
    
0.2
      
(0.2
)
Ending balance
  
$
5.8
    
$
7.4
  

 
  
Six months ended September 30,
  
 
  
2020
    
2019
  
Beginning balance
  
$
5.0
    
$
10.0
  
Additions
    
5.7
      
3.3
  
Payments
    
(5.2
)
    
(5.7
)
Effect of exchange rate changes
    
0.3
      
(0.2
)
Ending balance
  
$
5.8
    
$
7.4