RESTRUCTURING

The Company continuously evaluates its operations in an effort to identify opportunities to improve profitability by leveraging existing infrastructure to reduce operating costs and respond to overall economic conditions.

Restructuring expenses were recorded as follows in each of our business segments:



(amounts in millions)	Twelve Months Ended December 31, 2015		Twelve Months Ended December 31, 2014		Period from inception (April 23, 2013) through December 31, 2013		Ten months ended October 31, 2013
	(Successor)		(Successor)		(Successor)		(Predecessor)
Performance Solutions	$	6.9	$	1.5	$	0.8	$	3.6
Agricultural Solutions	18.4		1.5		—		—
Total restructuring	$	25.3	$	3.0	$	0.8	$	3.6

2015 Activity

The restructuring activity initiated by the Company's Performance Solutions segment primarily related to cost saving opportunities associated with a realignment of the segment's footprint in the United States, which included the sale of one of its legacy manufacturing sites during the third quarter of 2015, cost saving opportunities associated with the integration of the Alent Acquisition. The restructuring plans initiated by the Company's Agricultural Solutions segment primarily related to cost saving opportunities associated with the integration of the Arysta, CAS and Agriphar Acquisitions. Both segments also incurred expenses related to several overhead cost reduction initiatives. There are no material additional costs expected to be incurred related to these discrete restructuring plans.

2014 Activity

The restructuring activity initiated in 2014 primarily related to the elimination of certain headcount positions as well as several small initiatives targeting cost reduction opportunities.

Successor 2013 Period Activity

The restructuring plans initiated during the Successor 2013 Period primarily related to several overhead cost reductions initiatives.

Predecessor 2013 Period Activity

The Predecessor implemented certain restructuring actions which were intended to better align manufacturing capacity, eliminate excess capacity by lowering operating costs, and streamline the organizational structure to improve long-term profitability. The restructuring actions consisted of facility consolidations and closures as well as headcount reductions. The restructuring plans initiated during the Predecessor 2013 Period were remnants of previous actions taken by the Performance Solutions segment and primarily related to the consolidation of the manufacturing processes.

At December 31, 2015 and 2014, the Company’s restructuring liability totaled $1.1 million and $1.6 million, respectively, and was included in "Accrued expenses and other current liabilities" in the Consolidated Balance Sheets.

Restructuring expenses recorded in the Consolidated Statements of Operations were as follows:



(amounts in millions)	Twelve Months Ended December 31, 2015		Twelve Months Ended December 31, 2014		Period from inception (April 23, 2013) through December 31, 2013		Ten months ended October 31, 2013
	(Successor)		(Successor)		(Successor)		(Predecessor)
Cost of sales	$	6.3	$	—	$	—	$	—
Selling, technical, general and administrative	19.0		3.0		0.8		3.6
Total restructuring	$	25.3	$	3.0	$	0.8	$	3.6