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Other Expense | 3 Months Ended
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Mar. 31, 2019
Other Income and Expenses [Abstract] |
Other Expense | Other (Income) Expense Other (income) expense consists of:
| Three Months Ended March 31,
($ in millions) | 2019 |  | 2018
Restructuring and related charges: |  |  |
Severance and post-employment benefits | $ | 0.3 |  |  | $ | 2.0 |
Asset-related charges | — |  |  | 0.1 |
Other charges | 0.3 |  |  | 1.2 |
Total restructuring and related charges | 0.6 |  |  | 3.3 |
Development and licensing income | (0.2 | ) |  | (0.2 | )
Contingent consideration | 0.2 |  |  | 0.3 |
Other items | (2.9 | ) |  | (0.3 | )
Total other (income) expense | $ | (2.3 | ) |  | $ | 3.1 |
Restructuring and Related Charges In February 2018, our Board of Directors approved a restructuring plan designed to realign our manufacturing capacity with demand. These changes are expected to be implemented over a period of up to twenty-four months from the date of approval. The plan will require restructuring and related charges of approximately $15.0 million. During the three months ended March 31, 2019, we recorded $0.6 million in restructuring and related charges associated with this plan, consisting of $0.3 million for severance charges and $0.3 million for other charges. During the three months ended March 31, 2018, we recorded $3.3 million in restructuring and related charges associated with this plan, consisting of $2.0 million for severance charges, $0.1 million for non-cash asset write-downs associated with the discontinued use of certain equipment, and $1.2 million for other non-cash charges. The following table presents activity related to our restructuring obligations related to our 2018 restructuring plan:
($ in millions) | Severance and benefits |  | Asset-related charges |  | Other charges |  | Total
Balance, December 31, 2018 | $ | 2.3 |  |  | $ | — |  |  | $ | — |  |  | $ | 2.3 |
Charges | 0.3 |  |  | — |  |  | 0.3 |  |  | 0.6 |
Cash payments | (1.1 | ) |  | — |  |  | — |  |  | (1.1 | )
Non-cash asset write-downs | — |  |  | — |  |  | (0.3 | ) |  | (0.3 | )
Balance, March 31, 2019 | $ | 1.5 |  |  | $ | — |  |  | $ | — |  |  | $ | 1.5 |
On February 15, 2016, our Board of Directors approved a restructuring plan designed to repurpose several of our production facilities in support of growing high-value proprietary products and to realign operational and commercial activities to meet the needs of our new market-focused commercial organization. Our remaining restructuring obligations related to the 2016 restructuring plan as of March 31, 2019 were $0.3 million. Other Items During both the three months ended March 31, 2019 and 2018, we recorded development income of $0.2 million related to a nonrefundable customer payment of $20.0 million received in June 2013 in return for the exclusive use of the SmartDose technology platform within a specific therapeutic area. Please refer to Note 3, Revenue, for additional information. Contingent consideration represents changes in the fair value of the SmartDose contingent consideration. Please refer to Note 10, Fair Value Measurements, for additional details. Other items consist of foreign exchange transaction gains and losses, gains and losses on the sale of fixed assets, and miscellaneous income and charges. Other items increased by $2.6 million for the three months ended March 31, 2019, as compared to the same period in 2018, primarily as a result of foreign exchange transaction gains of $3.8 million during the three months ended March 31, 2019, as compared to foreign exchange transaction losses of $0.4 million during the three months ended March 31, 2018.

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- Definition The entire disclosure for other income or other expense items (both operating and nonoperating). Sources of nonoperating income or nonoperating expense that may be disclosed, include amounts earned from dividends, interest on securities, profits (losses) on securities, net and miscellaneous other income or income deductions. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 720 -URI http://asc.fasb.org/topic&trid=2122503 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 610 -URI http://asc.fasb.org/topic&trid=49130413 + Details
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