Restructuring

During the six months ended June 30, 2017 and the year ended December 31, 2016, we continued execution of certain business restructuring initiatives aimed at reducing our fixed cost structure and realigning our business. Initiatives during the six months ended June 30, 2017 included the reduction in hourly and salaried headcount of approximately 300 employees, consisting of approximately 150 in Water and 150 in Electrical. Initiatives during the year ended December 31, 2016 included the reduction in hourly and salaried headcount of approximately 650 employees, consisting of approximately 300 in Water and 350 in Electrical.

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				Six months ended
In millions	June 30, 2017		June 30, 2016		June 30, 2017		June 30, 2016
Severance and related costs	$	12.8	$	11.3	$	33.4	$	11.9
Other	—		0.8		0.3		0.7
Total restructuring costs	$	12.8	$	12.1	$	33.7	$	12.6

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

Restructuring costs by reportable segment were as follows:



	Three months ended				Six months ended
In millions	June 30, 2017		June 30, 2016		June 30, 2017		June 30, 2016
Water	$	5.8	$	7.5	$	12.9	$	6.9
Electrical	3.7		3.7		13.0		3.9
Other	3.3		0.9		7.8		1.8
Consolidated	$	12.8	$	12.1	$	33.7	$	12.6

Activity related to accrued severance and related costs recorded in Other current liabilities in the Condensed Consolidated Balance Sheets is summarized as follows for the six months ended June 30, 2017:



In millions	June 30, 2017
Beginning balance	$	25.4
Costs incurred	33.4
Cash payments and other	(23.1		)
Ending balance	$	35.7