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Restructuring (Tables) | 12 Months Ended
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Dec. 31, 2021
Restructuring and Related Activities [Abstract] |
Schedule of Restructuring Reserve by Type of Cost | The Company’s restructuring expenses are comprised of the following (in millions):
Successor
| From October 20, 2021 through December, 31, 2021
| Cost of revenue |  | Selling, general and administrative |  | Total
Severance and employee costs | $ | 0.1 |  |  | $ | 0.1 |  |  | $ | 0.2 |
Other(1) | — |  |  | 1.2 |  |  | 1.2 |
Total | $ | 0.1 |  |  | $ | 1.3 |  |  | $ | 1.4 |
Predecessor
| From July 1, 2021 through October 19, 2021
| Cost of revenue |  | Selling, general and administrative |  | Total
Severance and employee costs | $ | — |  |  | $ | 1.1 |  |  | $ | 1.1 |
Other(1) | 0.1 |  |  | 0.3 |  |  | 0.4 |
Total | $ | 0.1 |  |  | $ | 1.4 |  |  | $ | 1.5 |
| For the year ended June 30, 2021
(in millions) | Cost of revenue |  | Selling, general and administrative |  | Total
Severance and employee costs | $ | 2.4 |  |  | $ | 1.6 |  |  | $ | 4.0 |
Other(1) | 0.7 |  |  | 0.8 |  |  | 1.5 |
Total | $ | 3.1 |  |  | $ | 2.4 |  |  | $ | 5.5 |
(1) Includes facilities, inventory write-downs, outside services, and IT costs.
Schedule of Restructuring and Related Costs | The following table summarizes the changes in the Company’s accrued restructuring balance, which are included in Accrued expenses and other current liabilities in the accompanying balance sheet (in millions).
Predecessor
Balance at June 30, 2021 | $ | 3.1 |
Restructuring charges | 1.5 |
Payments | (2.3) |
Adjustments | (0.1) |
Balance at October 19, 2021 | $ | 2.2 |
Successor
Balance at October 20, 2021 | $ | — |
Acquisition of Mirion accrued restructuring | 2.2 |
Restructuring charges | 1.4 |
Payments | (1.8) |
Adjustments | (0.4) |
Balance at December 31, 2021 | $ | 1.4 |

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- Definition Tabular disclosure of costs incurred for restructuring including, but not limited to, exit and disposal activities, remediation, implementation, integration, asset impairment, and charges against earnings from the write-down of assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -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=115931487&loc=d3e140864-122747 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -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 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -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=115931487&loc=d3e140904-122747 + Details
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- Definition Tabular disclosure of an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b)(2) -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4(b)(2)) -URI http://asc.fasb.org/extlink&oid=115931487&loc=d3e140904-122747 + Details
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