3. RESTRUCTURING AND EMPLOYEE SEVERANCE

We consider restructuring activities to be programs whereby we fundamentally change our operations such as closing and consolidating certain manufacturing and distribution facilities, moving manufacturing of a product to another location, outsourcing the production of a product, employee severance (including rationalizing headcount or other significant changes in personnel) and realigning operations (including substantial realignment of the management structure of a business unit in response to changing market conditions).

The following table summarizes our restructuring and employee severance costs during the three and nine months ended March 31, 2012 and 2011:


	Three Months Ended March 31,				Nine Months Ended March 31,
(in millions)	2012		2011		2012		2011
Employee related costs (1)	$	6.9	$	4.3	$	10.9	$	5.1
Facility exit and other costs (2)		0.2		1.9		1.3		5.5

Total restructuring and employee severance (3)	$	7.1	$	6.2	$	12.2	$	10.6

(1)	Employee-related costs primarily consist of termination benefits provided to employees who have been involuntarily terminated and duplicate payroll costs during transition periods.

(2)	Facility exit and other costs consist of accelerated depreciation, equipment relocation costs, project consulting fees and costs associated with restructuring our delivery of information technology infrastructure services.

(3)	We incurred restructuring expenses related to the Spin-Off of $0.4 million and $5.1 million for the nine months ended March 31, 2012 and 2011, respectively, and $3.1 million for the three months ended March 31, 2011.

The following table summarizes activities related to liabilities associated with our restructuring and employee severance activities during the nine months ended March 31, 2012:


(in millions)	Employee Related Costs			Facility Exit and Other Costs			Total
Balance at June 30, 2011	$	6.0		$	4.6		$	10.6
Additions		10.1			0.1			10.2
Payments and other adjustments		(8.2	)		(1.7	)		(9.9	)

Balance at March 31, 2012	$	7.9		$	3.0		$	10.9