Restructuring

During the nine months ended September 26, 2015 and the year ended December 31, 2014, we continued execution of certain business restructuring initiatives aimed at reducing our fixed cost structure and realigning our business. Initiatives during the nine months ended September 26, 2015 included the reduction in hourly and salaried headcount of approximately 1,500 employees, consisting of approximately 1,150 in Valves & Controls, 150 in Flow & Filtration Solutions, 100 in Water Quality Systems and 100 in Technical Solutions. Initiatives during the year ended December 31, 2014 included the reduction in hourly and salaried headcount of approximately 1,150 employees, consisting of approximately 600 in Valves & Controls, 350 in Flow & Filtration Solutions, 50 in Water Quality Systems and 150 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 26, 2015		September 27, 2014		September 26, 2015		September 27, 2014
Severance and related costs	$	14.6	$	—	$	35.2	$	34.6
Other	10.6		—		14.0		18.3
Total restructuring costs	$	25.2	$	—	$	49.2	$	52.9

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 26, 2015 and September 27, 2014 were as follows:



	Three months ended				Nine months ended
In millions	September 26, 2015		September 27, 2014		September 26, 2015		September 27, 2014
Valves & Controls	$	18.0	$	—	$	31.6	$	27.7
Flow & Filtration Solutions	3.5		—		7.2		12.3
Water Quality Systems	1.5		—		4.8		7.1
Technical Solutions	2.2		—		5.6		5.8
Consolidated	$	25.2	$	—	$	49.2	$	52.9

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 26, 2015:



In millions	September 26, 2015
Beginning balance	$	73.4
Costs incurred	35.2
Cash payments and other	(37.4		)
Ending balance	$	71.2