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15. Restructuring Costs (Notes) | 12 Months Ended
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Dec. 31, 2019
Restructuring Costs [Abstract] |
Restructuring and Related Activities Disclosure [Text Block] | 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 creation and evolution of our organization structure and coordinated with the implementation of our global single instance enterprise resource planning ("ERP") platform, were incurred through and completed in December 2019. We recorded approximately $(0.1) million, $(0.2) million and $0.5 million in restructuring charges and adjustments related to severance and other employee benefits for the years ended December 31, 2019, 2018 and 2017, respectively. From May 2016 to December 31, 2019, total expenses were $12.7 million. The amounts recorded were reflected in Cost of goods sold of $(0.1) million, $(0.1) million and $(0.2) million, and in Selling, general and administrative expense of zero, $(0.1) million and $0.7 million in the Consolidated Statements of Income for the years ended December 31, 2019, 2018 and 2017, respectively. The amounts adjusted were primarily for additional positions identified for elimination, partially offset by employees finding other positions within Bio-Rad or leaving prematurely. The following table summarizes the activity of our European reorganization restructuring reserves for severance (in millions):
|  | 2019 |  | 2018
|  | Life Science |  | Clinical Diagnostics |  | Total |  | Life Science |  | Clinical Diagnostics |  | Total
Balance as of January 1 |  | $ | 0.6 |  |  | $ | 1.0 |  |  | $ | 1.6 |  |  | $ | 2.2 |  |  | $ | 4.1 |  |  | $ | 6.3 |
Adjustment to expense |  | — |  |  | (0.1 | ) |  | (0.1 | ) |  | (0.1 | ) |  | (0.1 | ) |  | (0.2 | )
Cash payments |  | (0.3 | ) |  | (0.5 | ) |  | (0.8 | ) |  | (1.5 | ) |  | (2.9 | ) |  | (4.4 | )
Reserve transferred to European and North American Reorganization restructuring costs reserve (see below) |  | (0.3 | ) |  | (0.4 | ) |  | (0.7 | ) |  | — |  |  | — |  |  | — |
Foreign currency translation gains |  | — |  |  | — |  |  | — |  |  | — |  |  | (0.1 | ) |  | (0.1 | )
Balance as of December 31 |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 0.6 |  |  | $ | 1.0 |  |  | $ | 1.6 |
Restructuring Costs for Termination of a Diagnostics Research and Development Project and Facility Closures In December 2017, we announced the termination of a diagnostics research and development project in Europe. We recorded restructuring charges and adjustments related to severance and employee benefits of less than $(0.1) million, $0.4 million and $11.0 million and asset write-offs and exit costs of zero, $(0.1) million and $10.1 million for the years ended December 31, 2019, 2018 and 2017, respectively. From December 2017 to December 31, 2019, total expenses were $21.4 million. This restructuring plan was completed in December 2019. In June 2018, we announced the closure of a small manufacturing operation in Munich, Germany. We recorded restructuring charges and adjustments related to severance and employee benefits of $(0.3) million and $1.7 million for the years ended December 31, 2019 and 2018, respectively. From June 2018 to December 31, 2019, total expenses were $1.4 million. This restructuring plan was completed in November 2019. In December 2018, we announced the closure of a small manufacturing facility outside Paris, France. We recorded restructuring charges and adjustments related to severance and employee benefits of $(0.1) million and $3.9 million and exit costs of zero and $0.2 million for the years ended December 31, 2019 and 2018, respectively. From December 2018 to December 31, 2019, total expenses were $4.0 million. Restructuring charges for the termination of a diagnostics research and development project and the facility closures are all included in our Clinical Diagnostics segment's results of operations. The amounts recorded were reflected in Cost of goods sold of $(0.3) million, $5.4 million and $2.3 million, in Selling, general and administrative expense of zero, $0.4 million and $3.3 million, and in Research and development expense of $(0.1) million, $0.3 million and $15.5 million in the Consolidated Statements of Income for the years ended December 31, 2019, 2018 and 2017, respectively. The liability of $3.2 million as of December 31, 2019 consisted of $1.8 million recorded in Accrued payroll and employee benefits, $0.2 million recorded in Other current liabilities, and $1.2 million recorded in Other long-term liabilities in the Consolidated Balance Sheets. The following table summarizes the activity for the termination of the diagnostics research and development project and the facility closures restructuring reserves for severance and exit costs (in millions):
|  | 2019 |  | 2018
Balance as of January 1 |  | $ | 11.5 |  |  | $ | 14.1 |
Charged to expense |  | — |  |  | 5.8 |
Adjustment to expense |  | (0.4 | ) |  | 0.3 |
Cash payments |  | (7.7 | ) |  | (8.4 | )
Foreign currency translation gains |  | (0.2 | ) |  | (0.3 | )
Balance as of December 31 |  | $ | 3.2 |  |  | $ | 11.5 |
Restructuring Costs for European and North American Reorganization In November 2019, we announced our strategy-driven restructuring plan. We expect that a significant portion of the net savings resulting from this restructuring plan will be repurposed in alignment with our portfolio strategy. The restructuring plan includes a workforce reduction in Europe, the United States and Canada, and is expected to be incurred through 2020. We recorded $25.3 million of expense in restructuring charges related to severance and employee benefits for the year ended December 31, 2019. The liability of $25.3 million as of December 31, 2019 was recorded in Accrued payroll and employee benefits in the Consolidated Balance Sheets. The amounts recorded were reflected in Cost of goods sold of $4.8 million, in Selling, general and administrative expense of $14.4 million and in Research and development expense of $6.1 million in the Consolidated Statements of Income for the year ended December 31, 2019. The following table summarizes the activity of our European and North American reorganization restructuring reserves for severance (in millions):
|  | 2019
|  | Life Science |  | Clinical Diagnostics |  | Total
Balance as of January 1 |  | $ | — |  |  | $ | — |  |  | $ | — |
Charged to expense |  | 6.2 |  |  | 19.1 |  |  | 25.3 |
Cash payments |  | (0.4 | ) |  | (0.7 | ) |  | (1.1 | )
Reserve transferred from European Reorganization restructuring costs reserve (see above) |  | 0.3 |  |  | 0.4 |  |  | 0.7 |
Foreign currency translation losses |  | 0.1 |  |  | 0.3 |  |  | 0.4 |
Balance as of December 31 |  | $ | 6.2 |  |  | $ | 19.1 |  |  | $ | 25.3 |

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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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