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)

^(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.