Impairment and restructuring charges by segment are comprised of the following: For the three months ended September 30, 2026: | | | | | | | | | | | | | | | | Engineered Bearings | Industrial Motion | Unallocated Corporate | Total | | Impairment charges | $ | — | | $ | (11.0) | | $ | — | | $ | (11.0) | | | Severance and related benefit costs | 2.6 | | 3.5 | | — | | 6.1 | | | Exit costs | 0.5 | | 5.0 | | — | | 5.5 | | | Total | $ | 3.1 | | $ | (2.5) | | $ | — | | $ | 0.6 | |
For the nine months ended September 30, 2026: | | | | | | | | | | | | | | | | Engineered Bearings | Industrial Motion | Unallocated Corporate | Total | | Impairment charges | $ | — | | $ | 68.0 | | $ | — | | $ | 68.0 | | | Severance and related benefit costs | 10.4 | | 7.0 | | 0.6 | | 18.0 | | | Exit costs | 0.8 | | 5.3 | | — | | 6.1 | | | Total | $ | 11.2 | | $ | 80.3 | | $ | 0.6 | | $ | 92.1 | |
For the three months ended September 30, 2025: | | | | | | | | | | | | | | | | Engineered Bearings | Industrial Motion | Unallocated Corporate | Total | | | | | | | Severance and related benefit costs | $ | 2.0 | | $ | 0.6 | | $ | — | | $ | 2.6 | | | Exit costs | 0.4 | | — | | — | | 0.4 | | | Total | $ | 2.4 | | $ | 0.6 | | $ | — | | $ | 3.0 | |
For the nine months ended September 30, 2025: | | | | | | | | | | | | | | | | Engineered Bearings | Industrial Motion | Unallocated Corporate | Total | | | | | | | Severance and related benefit costs | $ | 3.5 | | $ | 3.1 | | $ | 9.4 | | $ | 16.0 | | | Exit costs | 0.4 | | 0.4 | | — | | 0.8 | | | Total | $ | 3.9 | | $ | 3.5 | | $ | 9.4 | | $ | 16.8 | |
The following is a rollforward of the consolidated restructuring accrual for the nine months ended September 30, 2026 and twelve months ended December 31, 2025: | | | | | | | | | | | | | | September 30,
2026 | | December 31,
2025 | | | Beginning balance, January 1 | $ | 13.1 | | | $ | 3.7 | | | | Expense | 24.1 | | | 25.2 | | | | Payments | (23.9) | | | (15.8) | | | | Ending balance | $ | 13.3 | | | $ | 13.1 | | |
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