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DISCONTINUED OPERATIONS AND ASSETS AND LIABILITIES HELD FOR SALE (Tables)
 3 Months Ended
Apr. 02, 2016
Discontinued Operations and Disposal Groups [Abstract]  
Schedule of income (loss) from discontinued operations and related income taxes
Major classes of line items constituting pre-tax income and after-tax income of SPX FLOW for the three months ended March 28, 2015 are shown below:
Revenues
$
570.6

Costs and expenses:
 
Cost of products sold
383.2

Selling, general and administrative(1)
118.3

Intangible amortization
5.9

Special charges
3.8

Other income, net
5.4

Interest expense, net
(10.6
)
Income before taxes
54.2

Income tax provision
(22.8
)
Income from discontinued operations, net of tax
31.4

Less: Net loss attributable to noncontrolling interest
(0.3
)
Income from discontinued operations attributable to SPX Corporation common shareholders, net of tax
$
31.7

___________________________
(1) 
Includes $5.0 for the three months ended March 28, 2015 of professional fees and other costs that were incurred in connection with the Spin-Off.
Schedule of disposal groups, including discontinued operations, income statement, balance sheet and additional disclosures
For the three months ended April 2, 2016 and March 28, 2015, the table below presents a reconciliation of discontinued operations activity to the related amounts in the condensed consolidated statements of operations:
 
Three months ended
 
April 2,
2016
 
March 28,
2015
SPX FLOW
 
 
 
Income from discontinued operations
$
—

 
$
54.2

Income tax provision
—

 
(22.8
)
Income from discontinued operations, net
—

 
31.4

 
 
 
 
All other
 
 
 
Loss from discontinued operations
(1.2
)
 
(0.4
)
Income tax benefit
0.1

 
—

Loss from discontinued operations, net
(1.1
)
 
(0.4
)
 
 
 
 
Total
 
 
 
Income (loss) from discontinued operations
(1.2
)
 
53.8

Income tax (provision) benefit
0.1

 
(22.8
)
Income (loss) from discontinued operations, net
$
(1.1
)
 
$
31.0

The following table presents selected financial information regarding cash flows of SPX FLOW that are included within discontinued operations in the condensed consolidated statement of cash flows for the three months ended March 28, 2015:
Depreciation and amortization
$
14.6

Capital expenditures
11.6
Major classes of assets and liabilities held for sale
The major classes of assets and liabilities held for sale as of December 31, 2015 are shown below:
Assets:
 
   Accounts receivable, net
$
49.2

   Inventories, net
12.9

   Other current assets
13.9

   Property, plant and equipment, net
3.3

   Goodwill
10.7

   Intangibles, net
8.3

   Other assets
8.8

      Assets held for sale
$
107.1

Liabilities:
 
   Accounts payable
$
13.7

   Accrued expenses
25.3

   Other long-term liabilities
2.3

      Liabilities held for sale
$
41.3