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Restructuring Activities | 3 Months Ended
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Mar. 31, 2014
Restructuring And Related Activities [Abstract] |
Restructuring Activities | (9) Restructuring Activities The following table details our restructuring activities.
|  | Three Months Ended March 31, |
|  | 2014 |  |  | 2013 |
|  | IOP |  |  | EQIP |  |  | Total |  |  | IOP |
Other associated costs |  | $ | 1.4 |  |  | $ | 2.7 |  |  | $ | 4.1 |  |  | $ | 5.3 |
Restructuring charges |  |  | 1.3 |  |  |  | 4.8 |  |  |  | 6.1 |  |  |  | (0.2 | )
Total |  | $ | 2.7 |  |  | $ | 7.5 |  |  | $ | 10.2 |  |  | $ | 5.1 |
Earnings Quality Improvement Program (EQIP) In May 2013, we announced the commencement of EQIP, which is an initiative to deliver meaningful cost savings and network optimization. The costs associated with this plan consist primarily of (i) a reduction in headcount, which is now expected to be approximately 750-900 due to revised estimates for projects currently underway, and other costs associated with divisional realignment and connected profitability improvement programs, including severance and termination benefits for employees, expected to be approximately $105 million to $120 million and (ii) costs and capital expenditures associated with incremental supply chain network optimization projects, including facility relocation and closures, expected to be approximately $85 million to $90 million. We currently estimate that we will incur total costs of approximately $190 million to $210 million in connection with implementation of this plan, including capital expenditures of approximately $50 million to $55 million. The plan is expected to be substantially completed by the end of 2016. The associated costs included in the table above primarily consist of consulting and rebranding costs incurred in connection with the rebranding of the Company and its divisions, which were included in selling, general and administrative expenses on the condensed consolidated statements of operations for the three months ended March 31, 2014. The restructuring charges included in the table above primarily consist of termination and benefit costs. The restructuring accrual, spending and other activity in the three months ended March 31, 2014 and the accrual balance remaining at March 31, 2014 related to this program were as follows:
EQIP restructuring accrual at December 31, 2013 |  | $ | 55.9 |
Accrual and accrual adjustments |  |  | 4.8 |
Cash payments during 2014 |  |  | (15.0 | )
Effect of changes in foreign currency exchange rates |  |  | 0.1 |
EQIP restructuring accrual at March 31, 2014 |  | $ | 45.8 |
Cumulative cash payments made in connection with this program, including associated costs through March 31, 2014, were $55 million. We expect to pay $39 million of the accrual balance remaining at March 31, 2014 within the next twelve months. This amount is included in accrued restructuring costs on the condensed consolidated balance sheet at March 31, 2014. The majority of the remaining accrual of $7 million is expected to be paid in 2015 with minimal amounts to be paid out in 2016. This amount is included in other liabilities on our condensed consolidated balance sheet at March 31, 2014. Capital Expenditures Capital expenditures related to this program were $3 million in the three months ended March 31, 2014. Capital expenditures mainly relate to supply chain network optimization. Integration and Optimization Program (IOP) In December 2011, we initiated a restructuring program associated with the integration of Diversey’s business following our acquisition of Diversey on October 3, 2011. The program primarily consists of (i) reduction in headcount, (ii) consolidation of facilities, (iii) supply chain network optimization, and (iv) certain other capital expenditures. This program is expected to be substantially completed by the end of 2014. The associated costs in the table above primarily consist of consulting fees included in selling, general and administrative expenses on the condensed consolidated statements of operations. The restructuring accrual, spending and other activity in the three months ended March 31, 2014 and the accrual balance remaining at March 31, 2014 related to this program were as follows:
IOP restructuring accrual at December 31, 2013 |  | $ | 24.5 |
Accrual and accrual adjustments |  |  | 1.3 |
Cash payments during 2014 |  |  | (7.5 | )
Effect of changes in foreign currency exchange rates |  |  | (0.2 | )
IOP restructuring accrual at March 31, 2014 |  | $ | 18.1 |
Cumulative cash payments made in connection with this program, including associated costs through March 31, 2014, were $211 million. We expect to pay $17 million of the accrual balance remaining at March 31, 2014 within the next twelve months. This amount is included in accrued restructuring costs on the condensed consolidated balance sheet at March 31, 2014. The majority of the remaining accrual of $1 million is expected to be paid in 2015. This amount is included in other liabilities on our condensed consolidated balance sheet at March 31, 2014. Capital Expenditures Capital expenditures related to this program were less than $1 million in the three months ended March 31, 2014 and $4 million in the three months ended March 31, 2013. Capital expenditures mainly relate to facilities and supply chain network optimization.

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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 1 -Subparagraph (SAB TOPIC 5.P.3) -URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140864-122747 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 5 -Section P -Subsection 3, 4 Reference 3: 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 4: 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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