Charges recorded in connection with the Company's restructuring actions are shown below (in millions):


For the year ended December 31,	2022		2021		2020
Employee termination benefits	$	121.9	$	85.1	$	104.2
Asset impairments -
Property, plant and equipment	9.9		4.2		21.3
Right-of-use assets	6.5		7.2		2.0
Contract termination costs	4.5		0.3		14.9
Other related costs	11.4		4.1		2.5
	$	154.2	$	100.9	$	144.9

In 2020, contract termination costs include pension benefit plan settlement losses of $12.9 million. See Note 10, "Pension and Other Postretirement Benefit Plans."

Restructuring charges by income statement account are shown below (in millions):


For the year ended December 31,	2022		2021		2020
Cost of sales	$	129.7	$	75.6	$	122.3
Selling, general and administrative expenses	24.5		32.0		16.4
Other (income) expense, net	—		(6.7)		6.2
	$	154.2	$	100.9	$	144.9

Restructuring charges by operating segment are shown below (in millions):


For the year ended December 31,	2022		2021		2020
Seating	$	65.3	$	45.7	$	73.7
E-Systems	82.8		47.7		56.7
Other	6.1		7.5		14.5
	$	154.2	$	100.9	$	144.9

The Company expects to incur approximately $16 million and approximately $7 million of additional restructuring costs in its Seating and E-Systems segments, respectively, related to activities initiated as of December 31, 2022, and expects that the components of such costs will be consistent with its historical experience.

A summary of the changes in the Company's restructuring reserves is shown below (in millions):


	2022		2021
Balance as of January 1,	$	129.4	$	139.0
Provision for employee termination benefits	121.9		85.1
Payments, utilizations and foreign currency	(168.4)		(94.7)
Balance as of December 31,	$	82.9	$	129.4