OTHER ITEMS IMPACTING COMPARABILITY

9 Months Ended

Sep. 30, 2019

Other Income and Expenses [Abstract]

Our primary measure of segment performance as shown in Note 17, "Segment Reporting," excludes certain items we do not believe are representative of the ongoing operations of the segment. Excluding these items from our segment measure of performance allows for better year over year comparison:


	Three months ended September 30,					Nine months ended September 30,
	2019		2018	2019		2018
	(In thousands)
Restructuring and other, net	$	5,234	(546)	$	13,757	1,836
ERP implementation costs	6,126		—	13,617		—
Goodwill impairment	—		—	—		15,513
Restructuring and other items, net	11,360		(546)	27,374		17,349
Gain on sale of property	—		—	(18,614)		—
Total	$	11,360	(546)	$	8,760	17,349

During the three and nine months ended September 30, 2019 and 2018, the below items were recorded in "Restructuring and other, net" in our Consolidated Condensed Statements of Earnings:

•Restructuring and other, net — For the three months ended September 30, 2019, this primarily included charges related to cost savings initiatives and the pursuit of a commercial claim. For the nine months ended September 30, 2019, this also included income from our Singapore operations that were shut down during the second quarter of 2019. For the three months ended September 30, 2018, this primarily related to cost savings initiatives, transaction costs related to the acquisitions of MXD and Metro and restructuring charges offset by restructuring credits related to gains on the sale of certain U.K. facilities that were closed as part of our December 2017 restructuring activities and income from our Singapore operations that were shut down during the second quarter of 2019. For the nine months ended September 30, 2018, this also included a net benefit for an adjustment to the one-time 2017 Tax Cuts and Jobs Act-related employee bonus accrued as of December 31, 2017.

•ERP implementation costs — Related to charges with the implementation of an Enterprise Resource Planning (ERP) system.

•Goodwill impairment — Related to an impairment charge of goodwill associated with our FMS Europe reporting unit.

In addition, we recorded a gain on the sale of certain SCS properties during the nine months ended September 30, 2019. The gain is reflected within "Miscellaneous (income) loss, net" in our Consolidated Condensed Statements of Earnings.

Income Taxes

We recorded an expense of $0.3 million for income taxes in the third quarter as compared to $27 million in the prior year. For the nine months ended September 30, 2019, we recorded an expense of $50 million as compared to $98 million in the prior year. Tax rates in the third quarter and the nine months ended September 30, 2019 were impacted by the residual value estimate changes. The nine months ended September 30, 2018 included a one-time unfavorable adjustment associated with the 2017 Tax Cuts and Jobs Act ("Tax Reform") recorded in the second quarter of 2018.