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12. Restructuring Costs (Notes) | 6 Months Ended
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Jun. 30, 2018
Restructuring Costs [Abstract] |
Restructuring and Related Activities Disclosure [Text Block] | 12. RESTRUCTURING COSTS Restructuring Costs for European Reorganization In May, 2016, we announced that we would take certain actions in our Europe geographic region designed to better align expenses to our revenue and gross margin profile and position us for improved operating performance. These actions, aligned with the evolution of our organization structure and coordinated with the implementation of our global single instance ERP platform, are expected to be incurred through 2019. From inception of May 2016 to June 30, 2018, total expenses were $12.9 million. We recorded $(0.1) million of adjustments in restructuring charges related to severance and other employee benefits for the three and six months ended June 30, 2018. The liability of $4.2 million as of June 30, 2018 consisted of $4.1 million recorded in Accrued payroll and employee benefits and $0.1 million recorded in Other long-term liabilities in the Condensed Consolidated Balance Sheets. The amounts recorded were reflected in Cost of goods sold of $(0.1) million and in Selling, general and administrative expense of less than $(0.1) million in the Condensed Consolidated Statements of Income for the three and six months ended June 30, 2018. The following table summarizes the activity of our European reorganization restructuring reserves for severance (in millions):
|  | Life Science |  | Clinical Diagnostics |  | Total
Balance as of January 1, 2018 |  | $ | 2.2 |  |  | $ | 4.1 |  |  | $ | 6.3 |
Charged to expense |  | — |  |  | — |  |  | — |
Adjustment to expense |  | — |  |  | (0.1 | ) |  | (0.1 | )
Cash payments |  | (0.6 | ) |  | (1.3 | ) |  | (1.9 | )
Foreign currency translation gains |  | — |  |  | (0.1 | ) |  | (0.1 | )
Balance as of June 30, 2018 |  | $ | 1.6 |  |  | $ | 2.6 |  |  | $ | 4.2 |
Restructuring Costs for Termination of a Diagnostics Research and Development Project and a Facility Closure In December 2017, we announced the termination of a diagnostics research and development project in Europe. From inception of December 2017 to June 30, 2018, total expenses were $20.4 million. We recorded $(0.6) million and $(0.7) million of adjustments in restructuring charges related to severance and employee benefits, and exit costs for the three and six months ended June 30, 2018, respectively. The adjustments were due to a decrease in severance accrual as a result of a reduction in the number of employees being terminated than originally estimated, net of an increase in exit costs accrual as a result of proposed legal settlement. In June 2018, we announced the closure of a manufacturing facility in Germany. As a result, we recorded $1.3 million of expense in restructuring charges related to severance and employee benefits for the three and six months ended June 30, 2018. Restructuring charges for the termination of a diagnostics research and development project and the facility closure are both included in our Clinical Diagnostics segment's results of operations. The respective amounts recorded for the quarter and year to date ended June 30, 2018 were reflected in Cost of goods sold of $1.3 million and $1.3 million, in Selling, general and administrative expense of $(0.3) million and $(0.1) million, and in Research and development expense of $(0.3) million and $(0.6) million in the Condensed Consolidated Statements of Income. The liability of $11.7 million as of June 30, 2018 consisted of $7.2 million recorded in Accrued payroll and employee benefits, $3.2 million recorded in Other current liabilities, and $1.3 million recorded in Other long term liabilities in the Condensed Consolidated Balance Sheets. The following table summarizes the activity for the termination of the diagnostics research and development project and the facility closure restructuring reserves for severance and exit costs (in millions):
|  | 2018
Balance as of January 1 |  | $ | 14.1 |
Charged to expense |  | 1.3 |
Adjustment to expense |  | (0.7 | )
Cash payments |  | (2.7 | )
Foreign currency translation gains |  | (0.3 | )
Balance as of June 30 |  | $ | 11.7 |

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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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -URI http://asc.fasb.org/topic&trid=2175745 + Details
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