Cost-Reduction Actions

During the three months ended June 30, 2019, the company recognized cost-reduction charges and other costs of $2.6 million. Charges were comprised of $0.8 million for lease abandonment costs and $1.8 million for changes in estimates principally related to work-force reductions. The charges were recorded in the following statement of income classifications: cost of revenue – services, $(1.0) million and selling, general and administrative expenses, $3.6 million.

During the six months ended June 30, 2019, the company recognized cost-reduction charges and other costs of $5.2 million. Charges were comprised of $4.3 million for lease abandonment costs and asset write-offs and $0.9 million for changes in estimates principally related to work-force reductions. The charges were recorded in the following statement of income classifications: cost of revenue – services, $(4.7) million; selling, general and administrative expenses, $8.6 million; and research and development expenses, $1.3 million.

No provisions for cost-reduction actions were recorded during the first half of 2018; however, $0.7 million and $(2.2) million, respectively, was recorded as expense (income) for changes in estimates during the three and six months ended June 30, 2018. For the three months ended June 30, 2018, the charge was recorded in the following statement of income classifications: cost of revenue - services, $(0.5) million and selling, general and administrative expenses, $1.2 million. For the six months ended June 30, 2018, the benefit was recorded in the following statement of income classifications: cost of revenue - services, $(3.5) million and selling, general and administrative expenses, $1.3 million.

Liabilities and expected future payments related to the company’s work-force reduction actions are as follows:



	Total			U.S.			International
Balance at December 31, 2018	$	86.2		$	6.1		$	80.1
Payments	(28.8		)	(1.6		)	(27.2		)
Changes in estimates	0.8			(0.6		)	1.4
Translation adjustments	(0.6		)	—			(0.6		)
Balance at June 30, 2019	$	57.6		$	3.9		$	53.7
Expected future utilization on balance at June 30, 2019:
2019 remaining six months	$	44.5		$	3.5		$	41.0
Beyond 2019	$	13.1		$	0.4		$	12.7