Other Expense, Net

9 Months Ended

Sep. 28, 2013

(9) Other Expense, Net

Other expense, net includes non-income related taxes, foreign exchange gains and losses, gains and losses related to certain derivative instruments and hedging activities, gains and losses on the extinguishment of debt (Note 7, “Long-Term Debt”), gains and losses on the disposal of fixed assets and other miscellaneous income and expense. A summary of other expense, net is shown below (in millions):


	Three Months Ended						Nine Months Ended
	September 28, 2013			September 29, 2012			September 28, 2013			September 29, 2012
Other expense	$	17.3		$	9.3		$	38.8		$	25.5
Other income		(0.5	)		(7.8	)		(1.0	)		(13.5	)

Other expense, net	$	16.8		$	1.5		$	37.8		$	12.0

For the nine months ended September 28, 2013, other expense includes a loss of $3.6 million on the partial extinguishment of debt. For the three and nine months ended September 29, 2012, other expense includes a loss of $3.7 million on the partial extinguishment of debt. See Note 7, “Long-Term Debt.”

For the three and nine months ended September 29, 2012, other income includes gains of $7.2 million and $12.3 million, respectively, resulting from insurance recoveries related to the destruction of property, plant and equipment. See Note 13, “Legal and Other Contingencies.”