RESTRUCTURING ACTIVITIES

9 Months Ended

Sep. 28, 2019

Restructuring and Related Activities [Abstract]

RESTRUCTURING ACTIVITIES

RESTRUCTURING ACTIVITIES

The Company incurred restructuring and restructuring related costs on projects beginning in 2014. Restructuring costs include employee termination and plant relocation costs. Restructuring-related costs include costs directly associated with actions resulting from the Company's Simplification initiatives, such as asset write-downs or accelerated depreciation due to shortened useful lives in connection with site closures, discretionary employment benefit costs and other facility rationalization costs. Restructuring costs for employee termination expenses are generally required to be accrued over the employees remaining service period while restructuring costs for plant relocation costs and restructuring-related costs are generally required to be expensed as incurred.

The following table presents a reconciliation of provisions and payments for the restructuring projects for the three and nine months ended September 28, 2019 and September 29, 2018 (in millions):

	Three Months Ended				Nine Months Ended
	September 28, 2019		September 29, 2018		September 28, 2019		September 29, 2018
Beginning Balance	$	0.7	$	0.3	$	0.2	$	1.2
Provision	7.3		2.3		13.2		5.5
Less: Payments	8.0		2.3		13.4		6.4
Ending Balance	$	—	$	0.3	$	—	$	0.3

The following table presents a reconciliation of restructuring and restructuring-related costs for restructuring projects for the three and nine months ended September 28, 2019 and September 29, 2018, respectively (in millions):

	Three Months Ended
	September 28, 2019						September 29, 2018
Restructuring Costs:	Cost of Sales		Operating Expenses		Total		Cost of Sales		Operating Expenses		Total
Employee Termination Expenses	$	2.5	$	2.4	$	4.9	$	0.1	$	0.1	$	0.2
Facility Related Costs	1.9		0.5		2.4		0.5		1.2		1.7
Other Expenses	—		—		—		0.4		—		0.4
Total Restructuring Costs	$	4.4	$	2.9	$	7.3	$	1.0	$	1.3	$	2.3
	Nine Months Ended
	September 28, 2019						September 29, 2018
Restructuring Costs:	Cost of Sales		Operating Expenses		Total		Cost of Sales		Operating Expenses		Total
Employee Termination Expenses	$	2.9	$	3.9	$	6.8	$	0.1	$	0.1	$	0.2
Facility Related Costs	3.2		3.2		6.4		1.6		2.0		3.6
Other Expenses	—		—		—		0.9		0.8		1.7
Total Restructuring Costs	$	6.1	$	7.1	$	13.2	$	2.6	$	2.9	$	5.5

The following table presents the allocation of Restructuring Costs by segment for the three and nine months ended September 28, 2019 and September 29, 2018 (in millions):

Restructuring Costs - Three Months Ended	Total		Commercial and Industrial Systems		Climate Solutions		Power Transmission Solutions
September 28, 2019	$	7.3	$	5.6	$	0.8	$	0.9
September 29, 2018	$	2.3	$	1.9	$	0.3	$	0.1
Restructuring Costs - Nine Months Ended	Total		Commercial and Industrial Systems		Climate Solutions		Power Transmission Solutions
September 28, 2019	$	13.2	$	10.3	$	1.5	$	1.4
September 29, 2018	$	5.5	$	3.9	$	1.4	$	0.2

The Company's current restructuring activities are expected to continue. The Company expects to record aggregate future charges of approximately $8.4 million which includes $1.9 million of employee termination expenses, $6.4 million of facility related costs and other expenses of $0.1 million.