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Other Expense (Income) | 6 Months Ended
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Jun. 30, 2020
Other Income and Expenses [Abstract] |
Other Expense (Income) | Other Expense (Income) Other expense (income) consists of:
| Three Months Ended June 30, |  |  |  | Six Months Ended June 30, |  |
($ in millions) | 2020 |  | 2019 |  | 2020 |  | 2019
Restructuring and related charges: |  |  |  |  |  |  |
Severance and post-employment benefits | $ | — |  |  | $ | 1.3 |  |  | $ | — |  |  | $ | 1.6 |
Other charges | — |  |  | 0.1 |  |  | — |  |  | 0.4 |
Total restructuring and related charges | — |  |  | 1.4 |  |  | — |  |  | 2.0 |
Fixed asset impairments | 6.3 |  |  | 1.2 |  |  | 6.5 |  |  | 1.6 |
Development and licensing income | (0.2) |  |  | (0.2) |  |  | (0.4) |  |  | (0.4) |
Contingent consideration | 0.1 |  |  | 0.1 |  |  | 0.1 |  |  | 0.3 |
Foreign exchange transaction gains | (2.0) |  |  | (4.8) |  |  | (5.5) |  |  | (8.6) |
Other items | (1.2) |  |  | (0.2) |  |  | (1.2) |  |  | 0.3 |
Total other expense (income) | $ | 3.0 |  |  | $ | (2.5) |  |  | $ | (0.5) |  |  | $ | (4.8) |
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 were expected to be implemented over a period of up to twenty-four months from the date of approval. The plan was expected to require restructuring and related charges of approximately $16 million. Since its approval, we have recorded $13.7 million in restructuring and related charges associated with this plan. The plan was considered complete as of December 31, 2019. During the three months ended June 30, 2019, we recorded $1.4 million in restructuring and related charges associated with this plan, consisting of $1.3 million for severance charges, $0.1 million for non-cash asset write-downs associated with the discontinued use of certain equipment. During the six months ended June 30, 2019, we recorded $2.0 million in restructuring and related charges associated with this plan, consisting of $1.6 million for severance charges, $0.4 million for other charges. The following table presents activity related to our restructuring obligations related to our 2018 restructuring plan:
($ in millions) | Severance and benefits |  | Asset-related charges |  | Other charges |  | Total
Balance, December 31, 2019 | $ | 1.4 |  |  | $ | — |  |  | $ | — |  |  | $ | 1.4 |
Cash payments | (1.0) |  |  | — |  |  | — |  |  | (1.0) |
Balance, June 30, 2020 | $ | 0.4 |  |  | $ | — |  |  | $ | — |  |  | $ | 0.4 |
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. As of June 30, 2020, we completed our remaining restructuring obligations related to the 2016 restructuring plan. Other Items During both the three and six months ended June 30, 2020 and 2019, we recorded development income of $0.2 million and $0.4 million, respectively, 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 gains and losses on the sale of fixed assets and miscellaneous income and charges.

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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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