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Restructuring and Related Activities (Tables)
 12 Months Ended
Dec. 31, 2015
Restructuring and Related Activities [Abstract]  
Schedule of Restructuring and Related Costs
The following table details restructuring charges incurred by reportable segment for the periods presented (in millions):
 
Years Ended December 31,
 
2015

2014

2013
Mobile Consumer Electronics
$
13.2

 
$
22.0

 
$
7.3

Specialty Components
2.5

 
7.6

 
9.0

Corporate
0.6

 
—

 
—

Total
$
16.3

 
$
29.6

 
$
16.3
Schedule of Restructuring Reserve by Type of Cost
The following table details the Company’s severance and other restructuring accrual activity (in millions):
 
Severance Pay and Benefits
 
Contract Termination and Other Costs
 
Total
Balance at January 1, 2013
$
2.5

 
$
0.5

 
$
3.0

Restructuring charges
11.3

 
5.0

 
16.3

Payments
(8.7
)
 
(5.0
)
 
(13.7
)
Other, including foreign currency
(0.1
)
 
—

 
(0.1
)
Balance at December 31, 2013
$
5.0

 
$
0.5

 
$
5.5

Restructuring charges
24.7

 
4.9

 
29.6

Payments
(18.1
)
 
(2.0
)
 
(20.1
)
Other, including foreign currency
(0.7
)
 
(0.4
)
 
(1.1
)
Balance at December 31, 2014
$
10.9

 
$
3.0

 
$
13.9

Restructuring charges
15.4

 
0.9

 
16.3

Payments
(16.8
)
 
(2.0
)
 
(18.8
)
Other, including foreign currency
(0.4
)
 
(0.2
)
 
(0.6
)
Balance at December 31, 2015
$
9.1

 
$
1.7

 
$
10.8
Restructuring and Related Activities
9. Restructuring and Related Activities

During the year ended December 31, 2015, the Company recorded restructuring charges of $9.5 million resulting from its acquisition of Audience which is reported as part of the MCE reportable segment. This included severance pay and benefits of $9.0 million and contract termination costs of $0.5 million. All charges were classified as Operating expenses. There are no remaining costs to be recognized in future periods associated with this action.

The Company also recorded restructuring charges during 2015 related to other actions, which include expenses related to previously announced plans to consolidate its manufacturing footprint, reduce headcount and other measures to further optimize operations. During the year ended December 31, 2015, the Company recorded restructuring charges of $6.8 million, which included $6.4 million related to severance pay and benefits and $0.4 million related to contract terminations and other costs, of which $3.6 million were classified as Cost of goods sold and $3.2 million were classified as Operating expenses.

During the year ended December 31, 2014, the Company recorded restructuring charges resulting from the cessation of manufacturing operations at its Vienna, Austria facility that was authorized on April 1, 2014 (“Vienna action”), programs to transfer the hearing health business, the continued transfer of its capacitor business into lower-cost Asian manufacturing facilities, and the reduction in headcount in the MCE business. The Company incurred $20.7 million of charges related to the Vienna action, which included $16.0 million related to severance pay and benefits and $4.7 million related to contract terminations and other costs, of which $14.5 million were classified as Cost of goods sold and $6.2 million were classified as Operating expenses. In addition, the Company recorded restructuring charges related to other actions of 8.9 million, which included $8.7 million related to severance pay and benefits and $0.2 million related to contract terminations and other costs, of which $8.8 million were classified as Cost of goods sold and $0.1 million were classified as Operating expenses.

During the year ended December 31, 2013, the restructuring charges of $16.3 million related to programs to integrate activities within the consumer electronics business, to migrate the Company's U.K.-based capacitor production into our existing lower-cost Asian manufacturing facilities and to reduce headcount within our German and North American operations that serve the telecom infrastructure market in order to better align the business with current market dynamics. This included $11.3 million related to severance pay and benefits and $5.0 million related to contract terminations and other costs, of which $7.8 million were classified as Cost of goods sold and $8.5 million were classified as Operating expenses.

The following table details restructuring charges incurred by reportable segment for the periods presented (in millions):
 
Years Ended December 31,
 
2015

2014

2013
Mobile Consumer Electronics
$
13.2

 
$
22.0

 
$
7.3

Specialty Components
2.5

 
7.6

 
9.0

Corporate
0.6

 
—

 
—

Total
$
16.3

 
$
29.6

 
$
16.3



The following table details the Company’s severance and other restructuring accrual activity (in millions):
 
Severance Pay and Benefits
 
Contract Termination and Other Costs
 
Total
Balance at January 1, 2013
$
2.5

 
$
0.5

 
$
3.0

Restructuring charges
11.3

 
5.0

 
16.3

Payments
(8.7
)
 
(5.0
)
 
(13.7
)
Other, including foreign currency
(0.1
)
 
—

 
(0.1
)
Balance at December 31, 2013
$
5.0

 
$
0.5

 
$
5.5

Restructuring charges
24.7

 
4.9

 
29.6

Payments
(18.1
)
 
(2.0
)
 
(20.1
)
Other, including foreign currency
(0.7
)
 
(0.4
)
 
(1.1
)
Balance at December 31, 2014
$
10.9

 
$
3.0

 
$
13.9

Restructuring charges
15.4

 
0.9

 
16.3

Payments
(16.8
)
 
(2.0
)
 
(18.8
)
Other, including foreign currency
(0.4
)
 
(0.2
)
 
(0.6
)
Balance at December 31, 2015
$
9.1

 
$
1.7

 
$
10.8



The severance and restructuring accruals are recorded in the following accounts on the Consolidated Balance Sheet (in millions):
 
 
December 31, 2015
 
December 31, 2014
Other accrued expenses
 
$
10.7

 
$
13.0

Other liabilities (1)
 
0.1

 
0.9

Total
 
$
10.8

 
$
13.9


(1) This represents the long-term portion of the charges associated with lease obligations, net of reasonably obtainable sublease income.
Schedule of Restructuring Reserve by Balance Sheet Location
The severance and restructuring accruals are recorded in the following accounts on the Consolidated Balance Sheet (in millions):
 
 
December 31, 2015
 
December 31, 2014
Other accrued expenses
 
$
10.7

 
$
13.0

Other liabilities (1)
 
0.1

 
0.9

Total
 
$
10.8

 
$
13.9


(1) This represents the long-term portion of the charges associated with lease obligations, net of reasonably obtainable sublease income.