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Restructuring and Other Charges | 9 Months Ended
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Sep. 30, 2016
Restructuring and Other Charges |
15. | Restructuring and Other Charges
Pre-tax restructuring and other charges for the nine and three months ended September 30, 2016 and 2015 are shown below.
(In millions) |  | Nine Months Ended September 30, 2016 |
|  |  |  |  | Other Charges (a) |  |  |  |
|  | Restructuring Charges |  |  | Cost of Products Sold |  |  | SG&A(b) |  |  | Total Charges |
Cabinets |  | $ | 1.8 |  |  | $ | — |  |  |  | — |  |  | $ | 1.8 |
Plumbing |  |  | 1.1 |  |  |  | 0.8 |  |  |  | — |  |  |  | 1.9 |
Security |  |  | 9.5 |  |  |  | 3.5 |  |  |  | — |  |  |  | 13.0 |
Total |  | $ | 12.4 |  |  | $ | 4.3 |  |  | $ | — |  |  | $ | 16.7 |
(In millions) |  | Nine Months Ended September 30, 2015 |
|  |  |  |  | Other Charges (a) |  |  |  |
|  | Restructuring Charges |  |  | Cost of Products Sold |  |  | SG&A(b) |  |  | Total Charges |
Cabinets |  | $ | 0.6 |  |  | $ | (0.1 | ) |  | $ | — |  |  | $ | 0.5 |
Plumbing |  |  | 6.3 |  |  |  | 0.1 |  |  |  | 0.4 |  |  |  | 6.8 |
Security |  |  | 4.8 |  |  |  | 2.7 |  |  |  | — |  |  |  | 7.5 |
Corporate |  |  | 0.9 |  |  |  | — |  |  |  | — |  |  |  | 0.9 |
Total |  | $ | 12.6 |  |  | $ | 2.7 |  |  | $ | 0.4 |  |  | $ | 15.7 |
| (a) | “Other Charges” represent charges directly related to restructuring initiatives that cannot be reported as restructuring under GAAP. Such costs may include losses on disposal of inventories, trade receivables allowances from exiting product lines, accelerated depreciation resulting from the closure of facilities and gains or losses on the sale of previously closed facilities.
| (b) | Selling, general and administrative.
Restructuring and other charges in the first nine months of 2016 primarily related to severance costs and charges associated with the relocation of a manufacturing facility within our Security segment. Restructuring and other charges in the first nine months of 2015 related to severance costs to relocate a plumbing facility in China and severance costs and accelerated depreciation to relocate a manufacturing facility within our Security segment, as well as severance costs in the Security segment and Corporate.
(In millions) |  | Three Months Ended September 30, 2016 |
|  |  |  |  | Other Charges (a) |  |  |  |
|  | Restructuring Charges |  |  | Cost of Products Sold |  |  | SG&A(b) |  |  | Total Charges |
Plumbing |  | $ | 0.4 |  |  | $ | 0.6 |  |  | $ | (0.1 | ) |  | $ | 0.9 |
Security |  |  | 2.7 |  |  |  | 1.0 |  |  |  | — |  |  |  | 3.7 |
Total |  | $ | 3.1 |  |  | $ | 1.6 |  |  | $ | (0.1 | ) |  | $ | 4.6 |
(In millions) |  | Three Months Ended September 30, 2015 |
|  |  |  |  | Other Charges (a) |  |  |  |
|  | Restructuring Charges |  |  | Cost of Products Sold |  |  | SG&A(b) |  |  | Total Charges |
Cabinets |  | $ | (0.4 | ) |  | $ | (0.1 | ) |  | $ | — |  |  | $ | (0.5 | )
Plumbing |  |  | 0.6 |  |  |  | — |  |  |  | — |  |  |  | 0.6 |
Security |  |  | 1.6 |  |  |  | 2.7 |  |  |  | — |  |  |  | 4.3 |
Total |  | $ | 1.8 |  |  | $ | 2.6 |  |  | $ | — |  |  | $ | 4.4 |
| (a) | “Other Charges” represent charges directly related to restructuring initiatives that cannot be reported as restructuring under GAAP. Such costs may include losses on disposal of inventories, trade receivables allowances from exiting product lines, accelerated depreciation resulting from the closure of facilities and gains or losses on the sale of previously closed facilities.
| (b) | Selling, general and administrative.
Restructuring and other charges in the third quarter of 2016 primarily related to the relocation of a manufacturing facility within our Security segment. Restructuring and other charges in the third quarter of 2015 primarily resulted from severance charges and accelerated depreciation to relocate a manufacturing facility within our Security segment. Reconciliation of Restructuring Liability
(In millions) |  | Balance at 12/31/15 |  |  | 2016 Provision |  |  | Cash Expenditures (a) |  |  | Non-Cash Write-offs (b) |  |  | Balance at 9/30/16 |
Workforce reduction costs |  | $ | 10.4 |  |  | $ | 8.7 |  |  | $ | (15.0 | ) |  | $ | 0.2 |  |  | $ | 4.3 |
Other |  |  | 0.5 |  |  |  | 3.7 |  |  |  | (3.0 | ) |  |  | (0.6 | ) |  |  | 0.6 |
|  | $ | 10.9 |  |  | $ | 12.4 |  |  | $ | (18.0 | ) |  | $ | (0.4 | ) |  | $ | 4.9 |
| (a) | Cash expenditures primarily related to severance charges.
| (b) | Non-cash write-offs primarily include long-lived asset impairment charges attributable to restructuring actions.

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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://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4) -URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140904-122747 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 5.P.3) -URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140864-122747 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 + Details
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Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration