We recorded no restructuring and related charges for the three and six months ended December 31, 2022. For the three months ended December 31, 2021, we recorded restructuring and related benefits from the reversal of charges of $1.7 million, which consisted of benefits of $1.7 million in Metal Cutting and an immaterial amount in Infrastructure. Of this amount, restructuring benefits were $3.5 million and restructuring-related charges were $1.8 million (included in cost of goods sold).

For the six months ended December 31, 2021, we recorded restructuring and related benefits from the reversal of charges of $0.4 million, which consisted of benefits of $0.4 million in Metal Cutting and an immaterial amount in Infrastructure. Of this amount, restructuring benefits were $3.3 million and restructuring-related charges were $2.8 million (included in cost of goods sold).

As of December 31, 2022, $3.7 million and $1.5 million of the restructuring accrual was recorded in other current liabilities and other liabilities, respectively, in our condensed consolidated balance sheet. As of June 30, 2022, $6.0 million and $1.9 million of the restructuring accrual was recorded in other current liabilities and other liabilities, respectively. The amounts are as follows:


(in thousands)	June 30, 2022		Expense		Translation		Cash Expenditures		December 31, 2022
Severance	$	7,919	$	—	$	(38)	$	(2,659)	$	5,222


Total	$	7,919	$	—	$	(38)	$	(2,659)	$	5,222

Included in other charges, net for the three and six months ended December 31, 2022 is a net benefit of $1.5 million, consisting primarily of $1.9 million from a gain on a sale of property.