RESTRUCTURING AND OTHER COSTS

9 Months Ended

Sep. 30, 2019

Restructuring and Related Activities [Abstract]

During the three and nine months ended September 30, 2019, the Company recorded restructuring and other costs of $5.2 million and $68.1 million, respectively. During the three and nine months ended September 30, 2018, the Company recorded restructuring and other costs of $12.1 million and $211.2 million, respectively. These costs are recorded in Restructuring and other costs in the Consolidated Statements of Operations and the associated liabilities are recorded in Accrued liabilities and Other noncurrent liabilities in the Consolidated Balance Sheets.

Restructuring Costs

During the three months ended September 30, 2019, the Company had net restructuring benefit of $1.9 million related to a change in estimated severance costs. During the nine months ended September 30, 2019 the Company recorded net restructuring costs of $23.0 million. During the three and nine months ended September 30, 2018, the Company recorded net restructuring costs of $11.7 million and $22.5 million, respectively.

The Company’s restructuring accruals at September 30, 2019 were as follows:


	Severance
(in millions)	2017 and Prior Plans		2018 Plans		2019 Plans		Total

Balance at December 31, 2018	$	26.8	$	16.4	$	—	$	43.2
Provisions	3.3		1.8		17.1		22.2
Amounts applied	(18.1)		(9.8)		(6.1)		(34.0)
Change in estimates	(4.0)		(0.5)		(0.1)		(4.6)
Balance at September 30, 2019	$	8.0	$	7.9	$	10.9	$	26.8


	Lease/Contract Terminations
(in millions)	2017 and Prior Plans		2018 Plans		2019 Plans		Total

Balance at December 31, 2018	$	0.5	$	0.1	$	—	$	0.6
Provisions	0.5		—		0.1		0.6
Amounts applied	(0.5)		(0.1)		—		(0.6)

Balance at September 30, 2019	$	0.5	$	—	$	0.1	$	0.6


	Other Restructuring Costs
(in millions)	2017 and Prior Plans		2018 Plans		2019 Plans		Total

Balance at December 31, 2018	$	2.0	$	0.4	$	—	$	2.4
Provisions	1.3		1.0		2.3		4.6
Amounts applied	(1.3)		(1.0)		(1.3)		(3.6)
Change in estimate	0.2		—		—		0.2
Balance at September 30, 2019	$	2.2	$	0.4	$	1.0	$	3.6

The following provides the year-to-date changes in the restructuring accruals by segment:


(in millions)	December 31, 2018 (a)		Provisions		Amounts Applied		Change in Estimates		September 30, 2019

Technologies & Equipment	$	32.9	$	9.5	$	(25.7)	$	(3.7)	$	13.0
Consumables	13.6		16.9		(11.6)		(0.5)		18.4
All Other	(0.3)		1.0		(0.9)		(0.2)		(0.4)
Total	$	46.2	$	27.4	$	(38.2)	$	(4.4)	$	31.0

(a) Reclassifications have been made to prior year balances to conform to the new segments, see Note 6, Segment Information.

Other Costs

Other costs for the three and nine months ended September 30, 2019 were $7.1 million and $45.1 million, respectively. For the three months ended September 30, 2019, the Company recorded an impairment charge of $3.8 million of intangible assets related to discontinued product lines within the Consumables segment. For the nine months ended September 30, 2019, the Company recorded fixed asset impairments of $32.8 million and an impairments of $9.1 million related to both definite-lived and indefinite-lived intangible assets.

Other costs for the three and nine months ended September 30, 2018 were $0.4 million and $188.7 million, respectively. For the three months ended September 30, 2018, other costs were primarily related to legal settlements. For the nine months ended September 30, 2018 the Company recorded an impairment of $179.2 million related to indefinite-lived tradenames and trademarks within the Technologies & Equipment segment.