Restructuring

During the nine months ended September 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 nine months ended September 30, 2017 included the reduction in hourly and salaried headcount of approximately 400 employees, consisting of approximately 200 in Water and 200 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				Nine months ended
In millions	September 30, 2017		September 30, 2016		September 30, 2017		September 30, 2016
Severance and related costs	$	4.7	$	7.3	$	38.1	$	19.2
Other	0.2		—		0.5		0.7
Total restructuring costs	$	4.9	$	7.3	$	38.6	$	19.9

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

Restructuring costs by reportable segment were as follows:



	Three months ended				Nine months ended
In millions	September 30, 2017		September 30, 2016		September 30, 2017		September 30, 2016
Water	$	1.4	$	0.2	$	14.3	$	7.1
Electrical	1.7		7.1		14.7		11.0
Other	1.8		—		9.6		1.8
Consolidated	$	4.9	$	7.3	$	38.6	$	19.9

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 nine months ended September 30, 2017:



In millions	September 30, 2017
Beginning balance	$	25.4
Costs incurred	38.1
Cash payments and other	(32.4		)
Ending balance	$	31.1