Restructuring Activities

During the first quarter of 2019, we implemented certain cost reduction or avoidance actions, including facility consolidations and a streamlining of the commercial activities surrounding our Lifecycle business in E&C, geographic realignment of our manufacturing capacity in D&S East, as well as departmental restructuring, including headcount reductions. These actions resulted in a total charge of $7.4 during the quarter consisting of employee severance costs, disposals of property, plant and equipment and other costs. We expect to incur restructuring charges with E&C and D&S East of $1.5 and $0.4, respectively, during 2019 for severance and facility exit related activities that are recognized when the specific costs are incurred. We expect this restructuring will be substantially completed by the end of the third quarter of 2019.

Restructuring charges in the first quarter of 2018, were related to the timing of recognizing certain severance and disposal related activities associated with a 2017 restructuring plan which was substantially completed at the end of 2017.

The following table is a summary of the severance and other restructuring costs, which included employee-related costs, facility rent and exit costs, relocation, recruiting, travel and other, for the three months ended March 31, 2019 and 2018:



	Three Months Ended March 31,
	2019		2018
Severance:
Cost of sales	$	0.5	$	—
Selling, general, and administrative expenses	1.0		0.5
Total severance costs	1.5		0.5
Other restructuring:
Cost of sales	5.0		0.3
Selling, general, and administrative expenses	0.9		0.1
Total other restructuring costs	5.9		0.4

Total restructuring costs	$	7.4	$	0.9

The following tables summarize our restructuring activities for the three months ended March 31, 2019 and 2018:



	Three Months Ended March 31, 2019
	Energy & Chemicals			D&S West		D&S East			Corporate			Consolidated
Balance as of December 31, 2018	$	—		$	—	$	0.8		$	0.1		$	0.9
Restructuring costs	4.5			0.3		2.4			0.2			7.4
Property, plant and equipment impairment and disposals	(3.2		)	—		(1.7		)	—			(4.9		)
Cash payments and other	(0.6		)	—		(0.5		)	(0.2		)	(1.3		)
Balance as of March 31, 2019	$	0.7		$	0.3	$	0.8		$	0.1		$	1.9



	Three Months Ended March 31, 2018
	Energy & Chemicals			D&S West			D&S East			Corporate			Consolidated
Balance as of December 31, 2017	$	0.2		$	1.2		$	0.2		$	1.1		$	2.7
Restructuring costs	0.2			—			0.2			0.5			0.9
Cash payments	(0.2		)	(1.2		)	(0.4		)	(0.2		)	(2.0		)
Balance as of March 31, 2018	$	0.2		$	—		$	—		$	1.4		$	1.6