22. REALIGNMENT AND TRANSFORMATION PROGRAMS In the second quarter of 2020, we identified and initiated certain realignment activities resulting from our Flowserve 2.0 Transformation Program (defined below) to right-size our organizational operations based on the current business environment, with the overall objective to reduce our workforce costs, including manufacturing optimization through the consolidation of certain facilities ("2020 Realignment Program"). The realignment activities consist of restructuring and non-restructuring charges. Restructuring charges represent costs associated with the relocation of certain business activities and facility closures and include related severance costs. Non-restructuring charges are primarily employee severance associated with the workforce reductions. Expenses are primarily reported in cost of sales ("COS") or selling, general and administrative ("SG&A"), as applicable, in our consolidated statements of income. We anticipate a total investment in these initiated realignment activities of approximately $80 million and that the majority of the charges were incurred in 2020 with the remainder to be incurred in early 2021. There are certain other realignment activities that are currently being evaluated, but have not yet been finalized. The realignment programs initiated in 2015 ("2015 Realignment Programs"), which consisted of both restructuring and non-restructuring charges, were substantially complete as of March 31, 2020, resulting in $362.4 million of total charges incurred through the completion of the programs. In  the second quarter of 2018, we launched and committed resources to our Flowserve 2.0 Transformation ("Flowserve 2.0 Transformation"), a program designed to transform our business model to drive operational excellence, reduce complexity, accelerate growth, improve organizational health and better leverage our existing global platform.  T he Flowserve 2.0 Transformation expenses incurred primarily consist of professional services, project management and related travel costs recorded in  SG&A. Generally, the aforementioned charges will be paid in cash, except for asset write-downs, which are non-cash charges. The following is a summary of total charges, net of adjustments, related to our realignment activities and Flowserve 2.0 Transformation charges. Realignment charges incurred in 2020 related to our 2020 Realignment Program and realignment charges incurred in 2019 related to our 2015 Realignment Programs: 112 December 31, 2020  (Amounts in thousands) FPD FCD Subtotal– Reportable Segments  All Other Consolidated Total Restructuring Charges COS $ 19,510  $ 1,122  $ 20,632  $ —  $ 20,632  SG&A(1) 156  335  491  (16) 475  $ 19,666  $ 1,457  $ 21,123  $ (16) $ 21,107  Non-Restructuring Charges COS $ 19,328  $ 7,285  $ 26,613  $ 52  $ 26,665  SG&A 11,166  4,605  15,771  18,527  34,298  $ 30,494  $ 11,890  $ 42,384  $ 18,579  $ 60,963  Transformation Charges SG&A $ —  $ —  $ —  $ 22,719  $ 22,719  $ —  $ —  $ —  $ 22,719  $ 22,719  Total Realignment and Transformation Charges COS $ 38,838  $ 8,407  $ 47,245  $ 52  $ 47,297  SG&A 11,322  4,940  16,262  41,230  57,492  Total $ 50,160  $ 13,347  $ 63,507  $ 41,282  $ 104,789 