Restructuring

During the nine months ended September 27, 2014 and the year ended December 31, 2013, we continued execution of certain business restructuring initiatives aimed at reducing our fixed cost structure and realigning our business. The 2014 initiatives included the reduction in hourly and salaried headcount of approximately 750 employees, consisting of approximately 400 in Valves & Controls, 100 in Process Technologies, 150 in Flow Technologies and 100 in Technical Solutions. The 2013 initiatives included the reduction in hourly and salaried headcount of approximately 1,100 employees, consisting of approximately 500 in Valves & Controls, 150 in Process Technologies, 150 in Flow Technologies and 300 in Technical Solutions.

Restructuring related costs included in Selling, general and administrative expenses in the Condensed Consolidated Statements of Operations and Comprehensive Income (Loss) included costs for severance and other restructuring costs as follows:



	Three months ended				Nine months ended
In millions	September 27, 2014		September 28, 2013		September 27, 2014		September 28, 2013
Severance and related costs	$	—	$	0.8	$	34.7	$	40.5
Other	—		2.5		18.3		8.6
Total restructuring costs	$	—	$	3.3	$	53.0	$	49.1

Other restructuring costs primarily consist of asset impairment and various contract termination costs.

Restructuring costs by reportable segment for the three and nine months ended September 27, 2014 and September 28, 2013 are as follows:



	Three months ended				Nine months ended
In millions	September 27, 2014		September 28, 2013		September 27, 2014		September 28, 2013
Valves & Controls	$	—	$	0.4	$	27.7	$	18.6
Process Technologies	—		2.3		9.5		6.4
Flow Technologies	—		—		10.0		6.5
Technical Solutions	—		0.6		5.8		15.8
Other	—		—		—		1.8
Consolidated	$	—	$	3.3	$	53.0	$	49.1

Activity in the restructuring accrual recorded in Other current liabilities and Employee compensation and benefits in the Condensed Consolidated Balance Sheets is summarized as follows for the nine months ended September 27, 2014:



In millions	September 27, 2014
Beginning balance	$	68.6
Costs incurred	34.7
Cash payments and other	(43.8		)
Ending balance	$	59.5