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Restructuring Activities | 12 Months Ended
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Dec. 31, 2015
Restructuring and Related Activities [Abstract] |
Restructuring Activities | Restructuring Activities Brunswick has announced and implemented a number of restructuring initiatives designed to improve the Company’s cost structure, better utilize overall capacity and improve general operating efficiencies. These initiatives resulted in the recognition of restructuring, exit and impairment charges in the Consolidated Statements of Operations during 2015, 2014 and 2013. The costs incurred under these initiatives include: Restructuring and Exit Activities – These amounts mainly relate to:
• | Employee termination and other benefits
• | Costs to retain and relocate employees
• | Consulting costs
• | Consolidation of manufacturing footprint
• | Employee termination and other benefits
• | Lease exit costs
• | Facility shutdown costs
Asset Disposition Actions – These amounts mainly relate to sales of assets and impairments of long-lived tangible and other intangible assets. Impairments of definite-lived assets are recognized when, as a result of the restructuring activities initiated, the carrying amount of the long-lived asset is not expected to be fully recoverable. The impairments recognized were equal to the difference between the carrying amount of the asset and the estimated fair value of the asset, which was determined using observable inputs, including appraisals from independent third parties when available, and, when observable inputs were not available, was determined using the Company’s assumptions, including the data that market participants would use in pricing the asset, based on the best information available in the circumstances. Specifically, the Company used discounted cash flows to determine the fair value of the asset when observable inputs were unavailable. The Company has reported restructuring and exit activities based on the specific driver of the cost and reflected the expense in the accounting period when the Company has committed to or incurred the cost, as appropriate. The following table is a summary of the net expense associated with the restructuring, exit and impairment activities for 2015, 2014 and 2013. The 2015 charges consist of expenses related to actions initiated in 2015. The 2014 charges consist of expenses related to actions initiated in 2014, 2013, 2012, 2010 and 2009. The 2013 charges consist of expenses related to actions initiated in 2013, 2012 and 2009.
(in millions) | 2015 |  | 2014 |  | 2013
Restructuring and exit activities: |  |  |  |  |
Employee termination and other benefits | $ | 1.4 |  |  | $ | 2.9 |  |  | $ | 2.7 |
Current asset write-downs | — |  |  | 0.5 |  |  | 1.0 |
Transformation and other costs: |  |  |  |  |
Consolidation of manufacturing footprint | — |  |  | 1.0 |  |  | 6.7 |
Retention and relocation costs | 0.3 |  |  | 0.3 |  |  | 0.4 |
Asset disposition actions: |  |  |  |  |
Definite-lived asset impairments and (gains) on disposal | 10.7 |  |  | (0.5 | ) |  | 5.7 |
Total restructuring, exit and impairment charges | $ | 12.4 |  |  | $ | 4.2 |  |  | $ | 16.5 |
Reductions in demand for the Company’s products, further refinement of its product portfolio or further opportunities to reduce costs, may result in additional restructuring, exit or impairment charges in future periods. Actions Initiated in 2015 In the fourth quarter of 2015, the Company recorded impairment charges for certain long-lived assets in Brazil as a result of unfavorable market conditions and declining currency values. The Company used estimated future cash flows, a Level 3 input, to assess the fair value of the long lived assets. The Company also recorded an impairment charge in connection with its decision to sell its corporate headquarters facility in Lake Forest, Illinois. The Company used an independent market appraisal report, a Level 2 input, to assess the fair value of its corporate headquarters facility. Additionally, the Company recorded charges related to the restructuring of personnel, primarily within the Boat segment product development and engineering organizations. The following is a summary of the restructuring, exit and impairment charges by category and reportable segment recorded in the year ended December 31, 2015 and related to actions initiated in 2015:
(in millions) | Boat |  | Corporate |  | Total
Restructuring activities: |  |  |  |  |
Employee termination and other benefits | $ | 0.8 |  |  | $ | 0.6 |  |  | $ | 1.4 |
Transformation and other costs: |  |  |  |  |
Retention and relocation costs | 0.3 |  |  | — |  |  | 0.3 |
Asset disposition actions: |  |  |  |  |
Definite-lived asset impairments | 6.6 |  |  | 4.1 |  |  | 10.7 |
Total restructuring, exit and impairment charges | $ | 7.7 |  |  | $ | 4.7 |  |  | $ | 12.4 |
Actions Initiated in 2014 In the second quarter of 2014, the Company recorded restructuring charges of $3.0 million, primarily related to the restructuring of certain executive positions at Corporate. Actions Initiated in 2013 In the fourth quarter of 2013, the Company made the decision to outsource woodworking operations for its fiberglass sterndrive boats, which resulted in long-lived asset impairment charges. The Company announced in the first quarter of 2013 the consolidation of its yacht and motoryacht production at its Palm Coast, Florida manufacturing plant. As a result, the Company suspended manufacturing at its Sykes Creek boat manufacturing facility in nearby Merritt Island, Florida at the end of June 2013. The Company recorded restructuring, exit and impairment charges in 2014 and 2013 related to these actions. Due to demand for successful new products, including the large Sea Ray L-Class yachts, and to help enable production efficiency improvements, the Company reactivated its Sykes Creek boat manufacturing facility in the first quarter of 2015. The following is a summary of the restructuring, exit and impairment charges by category and reportable segment recorded in the years ended December 31, 2014 and 2013 and related to actions initiated in 2013:
| 2014 |  | 2013
(in millions) | Boat |  | Total |  | Boat |  | Corporate |  | Total
Restructuring activities: |  |  |  |  |  |  |  |  |
Employee termination and other benefits | $ | 0.2 |  |  | $ | 0.2 |  |  | $ | 1.8 |  |  | $ | 0.7 |  |  | $ | 2.5 |
Current asset write-downs | 0.5 |  |  | 0.5 |  |  | 1.0 |  |  | — |  |  | 1.0 |
Transformation and other costs: |  |  |  |  |  |  |  |  |
Consolidation of manufacturing footprint | 1.8 |  |  | 1.8 |  |  | 4.9 |  |  | — |  |  | 4.9 |
Retention and relocation costs | 0.3 |  |  | 0.3 |  |  | 0.4 |  |  | — |  |  | 0.4 |
Asset disposition actions: |  |  |  |  |  |  |  |  |
Definite-lived asset impairments and (gains) on disposal | (0.1 | ) |  | (0.1 | ) |  | 3.9 |  |  | — |  |  | 3.9 |
Total restructuring, exit and impairment charges | $ | 2.7 |  |  | $ | 2.7 |  |  | $ | 12.0 |  |  | $ | 0.7 |  |  | $ | 12.7 |
During 2015, the Company made cash payments of $0.4 million relating to restructuring and exit activities. As of December 31, 2015, accruals remaining for restructuring and exit activities totaled $1.5 million and are expected to be paid during 2016.

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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 2 -Subparagraph (SAB TOPIC 5.P.4) -URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140904-122747 Reference 2: 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 3: 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 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 5 -Section P -Subsection 3, 4 + Details
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