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RESTRUCTURING CHARGES
 6 Months Ended
Jun. 30, 2019
Restructuring and Related Activities [Abstract]  
RESTRUCTURING CHARGES
NOTE 4. RESTRUCTURING CHARGES

On December 10, 2018, we announced that we had made the decision to permanently close the ammunition assembly operations at our Winchester facility in Geelong, Australia. Subsequent to the facility’s closure, product for customers in the region will be sourced from Winchester manufacturing facilities located in the United States. For the three and six months ended June 30, 2019, we recorded pretax restructuring charges of $0.2 million and $0.3 million, respectively, for facility exit costs and lease and other contract termination costs related to this action. We expect to incur additional restructuring charges through 2019 of approximately $1 million related to this closure. For the six months ended June 30, 2019, we recorded additional pretax restructuring charges of $1.4 million for employee severance and related benefit costs related to our Winchester operations.

On March 21, 2016, we announced that we had made the decision to close a combined total of 433,000 tons of chlor alkali capacity across three separate locations. Associated with this action, we have permanently closed our Henderson, NV chlor alkali plant with 153,000 tons of capacity and have reconfigured the site to manufacture bleach and distribute caustic soda and hydrochloric acid. Also, the capacity of our Niagara Falls, NY chlor alkali plant has been reduced from 300,000 tons to 240,000 tons and the chlor alkali capacity at our Freeport, TX facility was reduced by 220,000 tons. This 220,000 ton reduction was entirely from diaphragm cell capacity. For the three months ended June 30, 2019 and 2018, we recorded pretax restructuring charges of $3.6 million and $6.1 million, respectively, for facility exit costs, employee severance and related benefit costs and lease and other contract termination costs related to these actions. For the six months ended June 30, 2019 and 2018, we recorded pretax restructuring charges of $6.1 million and $9.1 million, respectively, for facility exit costs,
employee severance and related benefit costs and lease and other contract termination costs related to these actions. We expect to incur additional restructuring charges through 2020 of approximately $10 million related to these capacity reductions.

For the three and six months ended June 30, 2018, we recorded pretax restructuring charges of $0.3 million and $1.3 million, respectively, for facility exit costs related to our permanent reduction in capacity at our Becancour, Canada chlor alkali facility in 2014. We expect to incur additional restructuring charges through 2019 of less than $1 million related to this action.

The following table summarizes the 2019 and 2018 activities by major component of these restructuring actions and the remaining balances of accrued restructuring costs as of June 30, 2019 and 2018:
 
Employee severance and related benefit costs
 
Lease and other contract termination costs
 
Facility exit costs
 
Total
 
($ in millions)
Balance at January 1, 2018
$
1.8

 
$
3.3

 
$
—

 
$
5.1

Restructuring charges:
 
 
 
 
 
 
 
First quarter
—

 
0.4

 
3.6

 
4.0

Second quarter
0.1

 
3.7

 
2.6

 
6.4

Amounts utilized
(1.0
)
 
(1.3
)
 
(5.1
)
 
(7.4
)
Balance at June 30, 2018
$
0.9

 
$
6.1

 
$
1.1

 
$
8.1

Balance at January 1, 2019
$
1.5

 
$
6.0

 
$
0.7

 
$
8.2

Restructuring charges:
 
 
 
 
 
 
 
First quarter
1.4

 
0.1

 
2.5

 
4.0

Second quarter
0.4

 
0.2

 
3.2

 
3.8

Amounts utilized
(3.3
)
 
(1.0
)
 
(5.5
)
 
(9.8
)
Balance at June 30, 2019
$
—

 
$
5.3

 
$
0.9

 
$
6.2



The following table summarizes the cumulative restructuring charges of these 2018, 2016 and 2014 restructuring actions by major component through June 30, 2019:
 
Chlor Alkali Products and Vinyls
 
Winchester
 
Total
 
Becancour
 
Capacity Reductions
 
 
 
($ in millions)
Write-off of equipment and facility
$
3.5

 
$
78.1

 
$
2.6

 
$
84.2

Employee severance and related benefit costs
2.7

 
6.3

 
2.7

 
11.7

Facility exit costs
5.9

 
39.3

 
0.2

 
45.4

Employee relocation costs
—

 
1.7

 
—

 
1.7

Lease and other contract termination costs
6.1

 
40.4

 
0.3

 
46.8

Total cumulative restructuring charges
$
18.2

 
$
165.8

 
$
5.8

 
$
189.8



As of June 30, 2019, we have incurred cash expenditures of $99.0 million and non-cash charges of $84.6 million related to these restructuring actions. The remaining balance of $6.2 million is expected to be paid out through 2020.