These acquisitions, individually or in aggregate, were not material to the Company's results of operations, financial position, or cash flows and, therefore, the pro forma impact of these acquisitions is not presented. The results of these acquisitions are reported within the Company’s Employer Services segment. On November 28, 2016, the Company completed the sale of its Consumer Health Spending Account ("CHSA") and Consolidated Omnibus Reconciliation Act ("COBRA") businesses for a pre-tax gain of $205.4 million, and recorded such gain within Other (income)/expense, net on the Statements of Consolidated Earnings in fiscal 2017. The historical results of operations of these businesses are included in the Employer Services segment.  The Company determined that the CHSA and COBRA divestitures did not meet the criteria for reporting discontinued operations under ASU 2014-08 as the disposition of these businesses does not represent a strategic shift that has a major effect on the Company's operations or financial results. On July 28, 2016, the Company announced a Service Alignment Initiative that simplified the Company's service organization by aligning the Company's service operations to its strategic platforms and locations. In fiscal 2016, the Company entered into leases in Norfolk, Virginia and Maitland, Florida, and in fiscal 2017, the Company entered into a lease in Tempe, Arizona as part of this effort. The Company began incurring charges during the first quarter of fiscal 2017. The charges primarily relate to employee separation benefits recognized under ASC 712, and also include charges for the relocation of certain current Company employees, lease termination costs, and accelerated depreciation of fixed assets. The Company does not expect to recognize any additional material pre-tax restructuring charges related to the Service Alignment Initiative. The table below summarizes the composition of the Company's Service Alignment Initiative (reversals)/charges: (a) - Net (reversals)/ charges are recorded in selling, general and administrative expenses on the Statements of Consolidated Earnings. (b) - Other initiative costs include costs to relocate certain current Company employees to new locations, lease termination charges (both included within selling, general and administrative expenses on the Statements of Consolidated Earnings), and accelerated depreciation on fixed assets (included within depreciation and amortization on the Statements of Consolidated Earnings). (c) - In fiscal 2019, the Company sold assets related to the Service Alignment Initiative, and as a result recorded a gain of $4.1 million in Other (income)/expense, net, on the Statement of Consolidated Earnings. Refer to Note 6. (d) - All charges are included within the Other segment. NOTE 4. DIVESTITURES NOTE 5. SERVICE ALIGNMENT INITIATIVE Year Ended Cumulative amount from inception through June 30, June 30, 2019 2018 2017 2019 Employee separation benefits (a) $ (22.5 ) $ 15.4 $ 84.1 $ 77.0 Other initiative costs (b) 2.7 5.1 5.9 13.7 Gain on sale of assets (c) (4.1 ) — — (4.1 ) Total (d) $ (23.9) $ 20.5 $ 90.0 $ 86.6 63