Restructuring

During 2017, 2016 and 2015, we initiated and continued execution of certain business restructuring initiatives aimed at reducing our fixed cost structure and realigning our business, specifically in 2017 as part of the contemplation of the Proposed Separation. The 2017 initiatives included a reduction in hourly and salaried headcount of approximately 500 employees, which included 250 in Water and 250 in Electrical. The 2016 initiatives included the reduction in hourly and salaried headcount of approximately 650 employees, which included 300 in Water and 350 in Electrical. The 2015 initiatives included the reduction in hourly and salaried headcount of approximately 500 employees, which included 300 in Water and 200 in Electrical.

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



	Years ended December 31
In millions	2017		2016		2015
Severance and related costs	$	57.1	$	24.5	$	34.5
Other	1.6		—		6.8
Total restructuring costs	$	58.7	$	24.5	$	41.3

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

Restructuring costs by reportable segment were as follows:



	Years ended December 31
In millions	2017		2016		2015
Water	$	23.6	$	10.5	$	17.4
Electrical	16.8		12.3		15.7
Other	18.3		1.7		8.2
Consolidated	$	58.7	$	24.5	$	41.3

Activity related to accrued severance and related costs recorded in Other current liabilities in the Consolidated Balance Sheets is summarized as follows:



	Years ended December 31
In millions	2017			2016
Beginning balance	$	25.4		$	37.1
Costs incurred	57.1			24.5
Cash payments and other	(42.7		)	(36.2		)
Ending balance	$	39.8		$	25.4