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RESTRUCTURING CHARGES (Tables) | 9 Months Ended
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Sep. 30, 2018
Restructuring and Related Activities [Abstract] |
Schedule of Restructuring Reserve by Type of Cost | The following table summarizes the 2018 and 2017 activities by major component of these restructuring actions and the remaining balances of accrued restructuring costs as of September 30, 2018 and 2017:
| Employee severance and related benefit costs |  | Lease and other contract termination costs |  | Employee relocation costs |  | Facility exit costs |  | Total
| ($ in millions)
Balance at January 1, 2017 | $ | 3.4 |  |  | $ | 7.5 |  |  | $ | — |  |  | $ | 1.8 |  |  | $ | 12.7 |
Restructuring charges: |  |  |  |  |  |  |  |  |
First quarter | — |  |  | 5.7 |  |  | 0.2 |  |  | 2.3 |  |  | 8.2 |
Second quarter | — |  |  | 5.8 |  |  | 0.1 |  |  | 2.6 |  |  | 8.5 |
Third quarter | — |  |  | 7.0 |  |  | — |  |  | 2.2 |  |  | 9.2 |
Amounts utilized | (3.0 | ) |  | (4.6 | ) |  | (0.3 | ) |  | (8.8 | ) |  | (16.7 | )
Balance at September 30, 2017 | $ | 0.4 |  |  | $ | 21.4 |  |  | $ | — |  |  | $ | 0.1 |  |  | $ | 21.9 |
Balance at January 1, 2018 | $ | 1.8 |  |  | $ | 3.3 |  |  | $ | — |  |  | $ | — |  |  | $ | 5.1 |
Restructuring charges: |  |  |  |  |  |  |  |  |
First quarter | — |  |  | 0.4 |  |  | — |  |  | 3.6 |  |  | 4.0 |
Second quarter | 0.1 |  |  | 3.7 |  |  | — |  |  | 2.6 |  |  | 6.4 |
Third quarter | 0.3 |  |  | 0.3 |  |  | — |  |  | 2.7 |  |  | 3.3 |
Amounts utilized | (1.8 | ) |  | (1.6 | ) |  | — |  |  | (7.9 | ) |  | (11.3 | )
Balance at September 30, 2018 | $ | 0.4 |  |  | $ | 6.1 |  |  | $ | — |  |  | $ | 1.0 |  |  | $ | 7.5 |
Cumulative Restructuring Charges by Type and Action | The following table summarizes the cumulative restructuring charges of these 2016, 2014 and 2010 restructuring actions by major component through September 30, 2018:
|  | Chlor Alkali Products and Vinyls |  | Winchester |  | Total
|  | Becancour |  | Capacity Reductions |  |
|  | ($ in millions)
Write-off of equipment and facility |  | $ | 3.5 |  |  | $ | 78.1 |  |  | $ | — |  |  | $ | 81.6 |
Employee severance and related benefit costs |  | 2.7 |  |  | 5.9 |  |  | 14.7 |  |  | 23.3 |
Facility exit costs |  | 5.9 |  |  | 30.7 |  |  | 2.3 |  |  | 38.9 |
Pension and other postretirement benefits curtailment |  | — |  |  | — |  |  | 4.1 |  |  | 4.1 |
Employee relocation costs |  | — |  |  | 1.7 |  |  | 6.0 |  |  | 7.7 |
Lease and other contract termination costs |  | 5.3 |  |  | 40.0 |  |  | — |  |  | 45.3 |
Total cumulative restructuring charges |  | $ | 17.4 |  |  | $ | 156.4 |  |  | $ | 27.1 |  |  | $ | 200.9 |

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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://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 2: 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 3: 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 + 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://www.xbrl.org/2003/role/presentationRef -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://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(b)(2)) -URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140904-122747 + Details
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