16. Restructuring and Other Charges

Pre-tax restructuring and other charges for the year ended December 31, 2014 were:



	Year Ended December 31, 2014
			Other Charges^(a)
(In millions)	Restructuring Charges		Cost of Products Sold		SG&A^(b)		Total Charges
Cabinets	$	0.4	$	—	$	—	$	0.4
Plumbing		0.5		0.1		0.6		1.2
Security		4.1		—		—		4.1
Corporate		2.0		—		—		2.0
Total	$	7.0	$	0.1	$	0.6	$	7.7

^(a)

“Other Charges” represent charges or gains directly related to restructuring initiatives that cannot be reported as restructuring under GAAP. Such charges or gains may include losses on disposal of inventories, trade receivables allowances from exiting product lines, accelerated depreciation resulting from the closure of facilities, and gains and losses on the sale of previously closed facilities.

^(b)	Selling, general and administrative expenses

Restructuring and other charges in 2014 primarily resulted from severance charges in Security, Plumbing and Corporate, partially offset by a benefit from release of a foreign currency gain associated with the dissolution of a foreign entity in Plumbing.

Pre-tax restructuring and other charges for the year ended December 31, 2013 were:



	Year Ended December 31, 2013
			Other Charges^(a)
(In millions)	Restructuring Charges		Cost of Products Sold		SG&A^(b)		Total Charges
Cabinets	$	2.2	$	0.1	$	—	$	2.3
Plumbing		0.6		0.6		0.2		1.4
Total	$	2.8	$	0.7	$	0.2	$	3.7

^(a)

^(b)	Selling, general and administrative expenses

2013 restructuring and other charges related to supply chain initiatives.

Pre-tax restructuring and other charges for the year ended December 31, 2012 were:



	Year Ended December 31, 2012
(In millions)	Restructuring Charges		Other Charges^(a)		Total Charges
Cabinets	$	4.7	$	8.9	$	13.6

^(a)

“Other Charges,” which were recorded in cost of products sold in 2012, represent charges or gains directly related to restructuring initiatives that cannot be reported as restructuring under GAAP. Such charges or gains may include losses on disposal of inventories, trade receivables allowances from exiting product lines, accelerated depreciation resulting from the closure of facilities, and gains and losses on the sale of previously closed facilities.

In 2012, we recorded restructuring and other charges related to supply chain initiatives and severance.

Reconciliation of Restructuring Liability



(In millions)	Balance at 12/31/13		2014 Provision			Cash Expenditures^(a)			Non-Cash Write-offs^(b)		Balance at 12/31/14
Workforce reduction costs	$	1.5	$	8.1		$	(3.1	)	$	1.4	$	7.9
Contract termination costs		0.4		—			(0.4	)		—		—
Other		—		(1.0	)		(0.4	)		1.5		—
	$	1.9	$	7.0		$	(3.9	)	$	2.9	$	7.9



(In millions)	Balance at 12/31/12		2013 Provision		Cash Expenditures^(a)			Non-Cash Write-offs^(b)			Balance at 12/31/13
Workforce reduction costs	$	0.3	$	1.5	$	(0.4	)	$	—		$	1.5
Asset write-downs		—		0.2		—			(0.2	)		—
Contract termination costs		—		1.1		(0.6	)		—			0.4
	$	0.3	$	2.8	$	(1.0	)	$	(0.2	)	$	1.9

^(a)	Cash expenditures primarily related to severance charges.

^(b)	Non-cash write-offs include long-lived asset impairment charges attributable to restructuring actions and the 2014 benefit from release of a foreign currency gain associated with the dissolution of a foreign entity