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Restructuring | 12 Months Ended
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Dec. 31, 2016
Restructuring and Related Activities [Abstract] |
Restructuring and Related Activities Disclosure | RESTRUCTURING In the fourth quarter of 2013, the Company initiated actions primarily in the Drivetrain segment designed to improve future profitability and competitiveness. As a continuation of these actions, the Company finalized severance agreements with three labor unions at separate facilities in Western Europe for approximately 450 employees. The Company recorded restructuring expense related to these facilities of $8.2 million, $28.0 million and $61.8 million in the years ended December 31, 2016, 2015 and 2014, respectively. Included in this restructuring expense are employee termination benefits of $3.0 million, $20.1 million and $50.6 million, respectively, and other expense of $5.2 million, $7.9 million and $11.2 million, respectively. In the second quarter of 2014, the Company initiated actions to improve the future profitability and competitiveness of Gustav Wahler GmbH u. Co. KG and its general partner ("Wahler"). The Company recorded restructuring expense related to Wahler of $9.6 million, $11.6 million and $6.5 million in the years ended December 31, 2016, 2015 and 2014, respectively. These restructuring expenses are primarily related to employee termination benefits. These termination benefits relate to approximately 70 employees in Germany and Brazil in 2015 and 95 employees in Germany, Brazil, China and the U.S. in 2014. The Company recorded restructuring expense of $12.5 million and $12.0 million in the years ended December 31, 2015 and 2014, respectively, related to a global realignment plan intended to enhance treasury management flexibility by creating a legal entity structure that better aligns with the Company's business strategy. In the fourth quarter of 2015, the Company acquired 100% of the equity interests in Remy and initiated actions to improve future profitability and competitiveness. The Company recorded restructuring expense of $6.1 million and $10.1 million in the years ended December 31, 2016 and 2015, respectively. Included in this restructuring expense is $3.1 million in the year ended December 31, 2016 related to winding down certain operations in North America. Additionally, the Company recorded employee termination benefits of $2.0 million and $10.1 million in the years ended December 31, 2016 and 2015, respectively, primarily related to contractually required severance associated with Remy executive officers and other employee termination benefits in Mexico. Cash payments for these restructuring activities are expected to be complete by the end of 2017. Estimates of restructuring expense are based on information available at the time such charges are recorded. Due to the inherent uncertainty involved in estimating restructuring expenses, actual amounts paid for such activities may differ from amounts initially recorded. Accordingly, the Company may record revisions of previous estimates by adjusting previously established accruals. The following table displays a rollforward of the severance accruals recorded within the Company's Consolidated Balance Sheet and the related cash flow activity for the years ended December 31, 2016 and 2015:
|  | Severance Accruals
(millions of dollars) |  | Drivetrain |  | Engine |  | Total
Balance at January 1, 2015 |  | $ | 41.9 |  |  | $ | 2.0 |  |  | $ | 43.9 |
Acquisition* |  | 0.4 |  |  | — |  |  | 0.4 |
Provision |  | 32.6 |  |  | 11.3 |  |  | 43.9 |
Cash payments |  | (46.0 | ) |  | (9.0 | ) |  | (55.0 | )
Translation adjustment |  | (3.6 | ) |  | (0.2 | ) |  | (3.8 | )
Balance at December 31, 2015 |  | 25.3 |  |  | 4.1 |  |  | 29.4 |
Provision |  | 5.0 |  |  | 5.6 |  |  | 10.6 |
Cash payments |  | (26.9 | ) |  | (6.9 | ) |  | (33.8 | )
Translation adjustment |  | 0.3 |  |  | (0.1 | ) |  | 0.2 |
Balance at December 31, 2016 |  | $ | 3.7 |  |  | $ | 2.7 |  |  | $ | 6.4 |
____________________________________ * Acquisition relates to the Company's 2015 purchase of Remy.

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- Definition The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4) -URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140904-122747 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 5.P.3) -URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140864-122747 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 + Details
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