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Restructuring and Other Charges (Income) | 3 Months Ended
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Mar. 31, 2014
Restructuring and Related Activities [Abstract] |
Restructuring and Other Charges (Income) | Restructuring and Other Charges (Income) Our restructuring and other charges (income) are comprised of restructuring, asset disposals and other charges (income) as noted below:
| Three Months Ended March 31
(in Millions) | 2014 |  | 2013
Restructuring charges and asset disposals | $ | 5.3 |  |  | $ | 7.8 |
Other charges (income), net | 1.4 |  |  | 1.5 |
Total restructuring and other charges | $ | 6.7 |  |  | $ | 9.3 |
Restructuring charges and asset disposals Restructuring activities that commenced during 2014 are described below. For detail on the restructuring charges and asset disposals which commenced prior to 2013, see Note 7 to our consolidated financial statements included with our 2013 Form 10-K. 2014 Restructuring Activities Health and Nutrition Restructuring: During the quarter ended March 31, 2014 our Health and Nutrition segment implemented a plan to restructure a portion of its operations. The objective of the restructuring was to better align our business and costs to macroeconomic and market realities. The restructuring decision resulted in workforce reductions at several of our Health and Nutrition facilities.
| Restructuring Charges |  |  |  |
(in Millions) | Severance and Employee Benefits (1) |  | Other Charges (Income) (2) |  | Asset Disposal Charges (3) |  | Total
Health and Nutrition Restructuring | $ | 4.9 |  |  | $ | — |  |  | $ | — |  |  | $ | 4.9 |
Lithium Restructuring | — |  |  | 0.1 |  |  | — |  |  | 0.1 |
Other Items | — |  |  | 0.3 |  |  | — |  |  | 0.3 |
Three months ended March 31, 2014 | $ | 4.9 |  |  | $ | 0.4 |  |  | $ | — |  |  | $ | 5.3 |
Lithium Restructuring | 2.6 |  |  | 2.2 |  |  | 1.0 |  |  | 5.8 |
Other Items | 1.8 |  |  | 0.2 |  |  | — |  |  | 2.0 |
Three months ended March 31, 2013 | $ | 4.4 |  |  | $ | 2.4 |  |  | $ | 1.0 |  |  | $ | 7.8 |
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(1) | Represents severance and employee benefit charges. Income represents adjustments to previously recorded severance and employee benefits.
(2) | Primarily represents costs associated with accrued lease payments, contract terminations, and other miscellaneous exit costs. Other Income primarily represents favorable developments on previously recorded exit costs as well as recoveries associated with restructurings.
(3) | Primarily represents accelerated depreciation and impairment charges on long-lived assets, which were or are to be abandoned. To the extent incurred, the acceleration effect of re-estimating settlement dates and revised cost estimates associated with asset retirement obligations due to facility shutdowns are also included within the asset disposal charges, see Note 8.
Roll forward of restructuring reserves The following table shows a roll forward of restructuring reserves, continuing and discontinued, that will result in cash spending. These amounts exclude asset retirement obligations, which are discussed in Note 8.
(in Millions) | Balance at 12/31/13 (4) |  | Change in reserves (2) |  | Cash payments |  | Other (3) |  | Balance at 3/31/14 (4)
Health and Nutrition Restructuring | $ | — |  |  | $ | 4.9 |  |  | $ | (1.2 | ) |  | $ | — |  |  | $ | 3.7 |
Lithium Restructuring | 0.3 |  |  | 0.1 |  |  | (0.1 | ) |  | — |  |  | 0.3 |
Other Workforce Related and Facility Shutdowns (1) | 2.8 |  |  | 0.3 |  |  | (0.6 | ) |  | — |  |  | 2.5 |
Restructuring activities related to discontinued operations (5) | 3.0 |  |  | 1.4 |  |  | (1.6 | ) |  | — |  |  | 2.8 |
Total | $ | 6.1 |  |  | $ | 6.7 |  |  | $ | (3.5 | ) |  | $ | — |  |  | $ | 9.3 |
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(1) | Primarily severance costs related to workforce reductions and facility shutdowns noted in the “Other Items” sections above.
(2) | Primarily severance, exited lease, contract termination and other miscellaneous exit costs. Any accelerated depreciation and impairment charges noted above impacted our property, plant and equipment balances and are not included in the above tables.
(3) | Primarily foreign currency translation adjustments.
(4) | Included in “Accrued and other liabilities” on the condensed consolidated balance sheets.
(5) | Cash spending associated with restructuring activities of discontinued operations is reported within Payments of other discontinued reserves, net of recoveries on the condensed consolidated statements of cash flows.
Other charges (income), net
| Three Months Ended March 31
(in Millions) | 2014 |  | 2013
Environmental charges, net | $ | 1.4 |  |  | $ | 1.0 |
Other, net | — |  |  | 0.5 |
Other charges (income), net | $ | 1.4 |  |  | $ | 1.5 |
Environmental charges, net Environmental charges represent the net charges associated with environmental remediation at continuing operating sites. See Note 11 for additional details.

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- Definition This describes the aggregate amount provided for estimated restructuring charges, remediation costs, gains on sale of assets, in process research and development acquired as part of an asset acquisition, asset impairment losses and other miscellaneous charges to income during an accounting period. Generally, these items are either unusual or infrequent, but not both (in which case they would be extraordinary items). + References No definition available. + Details
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