RESTRUCTURING AND OTHER CHARGES

The Company continually evaluates its cost structure to be appropriately positioned to respond to changing market conditions. From time to time, the Company may initiate certain restructuring programs to better utilize its workforce and optimize facility utilization to match demand for its products.

Restructuring

During 2016, the Company established restructuring programs in its Cranes segment to transfer production between existing facilities and close certain facilities in order to maximize labor efficiencies and reduce overhead costs. The programs are expected to cost $57.6 million, result in the reduction of approximately 550 team members and be completed in 2020.

The following table provides information for all restructuring activities by segment regarding the amount of expense (income) incurred during the year ended December 31, 2018, the cumulative amount of expenses incurred since inception of the programs through December 31, 2018, and the total amount expected to be incurred (in millions):



	Amount incurred during the year ended December 31, 2018			Cumulative amount incurred through December 31, 2018		Total amount expected to be incurred
AWP	$	—		$	0.2	$	0.2
Cranes	(3.5		)	57.6		57.6
MP	—			0.1		0.1
Corporate and Other	1.0			3.1		3.1
Total	$	(2.5	)	$	61.0	$	61.0

The following table provides information by type of restructuring activity with respect to the amount of expense (income) incurred during the year ended December 31, 2018, the cumulative amount of expenses incurred since inception of the programs through December 31, 2018, and the total amount expected to be incurred (in millions):



	Employee Termination Costs			Facility Exit Costs		Asset Disposal and Other Costs		Total
Amount incurred during the year ended December 31, 2018	$	(4.7	)	$	2.2	$	—	$	(2.5	)
Cumulative amount incurred through December 31, 2018	$	40.9		$	7.3	$	12.8	$	61.0
Total amount expected to be incurred	$	40.9		$	7.3	$	12.8	$	61.0

During the years ended December 31, 2018, 2017 and 2016, $(2.0) million, $(5.9) million and $42.6 million, respectively, of restructuring charges (reductions) were included in COGS. During the years ended December 31, 2018, 2017 and 2016, $(0.5) million, $(3.3) million and $20.8 million, respectively, of restructuring charges (reductions) were included in SG&A. There were $17.7 million of asset impairments included in restructuring costs, recorded in SG&A, for the year ended December 31, 2016. During the years ended December 31, 2018 and 2017, asset impairments included in restructuring costs were not material.

The following table provides a roll forward of the restructuring reserve by type of restructuring activity for the year ended December 31, 2018 (in millions):



	Employee Termination Costs
Restructuring reserve at December 31, 2017	$	29.7
Restructuring reserve increase (decrease)	(4.7		)
Cash expenditures	(11.2		)
Foreign exchange	(0.6		)
Restructuring reserve at December 31, 2018	$	13.2

Other Charges

During the year ended December 31, 2018, the Company recorded $1.0 million and $3.3 million as components of COGS and SG&A, respectively, for severance charges across all segments and corporate functions. During the year ended December 31, 2017, the Company recorded reductions of $(17.7) million to COGS, primarily due to the decrease in severance accruals for the Cranes segment established in the fourth quarter of 2016 as production volumes were expected to exceed earlier forecasts requiring us to maintain a higher headcount. During the year ended December 31, 2017, the Company recorded $6.1 million as a component of SG&A for severance charges across all segments and corporate functions. During the year ended December 31, 2016, the Company recorded $21.1 million and $12.7 million as a component of COGS and SG&A, respectively, for severance charges across all segments and corporate functions.