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Restructuring and Related Activities (Tables) | 12 Months Ended
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Dec. 31, 2016
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:
| Years Ended December 31,
(in millions) | 2016 |  | 2015 |  | 2014
Mobile Consumer Electronics | $ | 7.1 |  |  | $ | 11.2 |  |  | $ | — |
Specialty Components | 3.1 |  |  | 2.5 |  |  | 7.6 |
Corporate | 1.6 |  |  | 0.6 |  |  | — |
Total | $ | 11.8 |  |  | $ | 14.3 |  |  | $ | 7.6 |
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, 2014 | $ | 3.6 |  |  | $ | 0.5 |  |  | $ | 4.1 |
Restructuring charges | 6.9 |  |  | 0.7 |  |  | 7.6 |
Payments | (3.8 | ) |  | (0.3 | ) |  | (4.1 | )
Other, including foreign currency | — |  |  | (0.4 | ) |  | (0.4 | )
Balance at December 31, 2014 | $ | 6.7 |  |  | $ | 0.5 |  |  | $ | 7.2 |
Restructuring charges | 13.4 |  |  | 0.9 |  |  | 14.3 |
Payments | (12.0 | ) |  | (0.2 | ) |  | (12.2 | )
Other, including foreign currency | (0.4 | ) |  | (0.1 | ) |  | (0.5 | )
Balance at December 31, 2015 | $ | 7.7 |  |  | $ | 1.1 |  |  | $ | 8.8 |
Restructuring charges | 9.2 |  |  | 2.6 |  |  | 11.8 |
Payments | (13.5 | ) |  | (3.3 | ) |  | (16.8 | )
Balance at December 31, 2016 | $ | 3.4 |  |  | $ | 0.4 |  |  | $ | 3.8 |
Restructuring and Related Activities | 10. Restructuring and Related Activities During the year ended December 31, 2016, the Company recorded restructuring charges of $11.8 million, primarily for actions associated with the integration of Audience, which is reported as part of the MCE reportable segment, and the lowering of operating expenses. These actions were substantially completed as of December 31, 2016. In addition, the Company recorded residual charges related to the transfer of the capacitor business into lower-cost Asian manufacturing facilities, which is reported as part of the SC reportable segment. This included severance pay and benefits of $9.2 million and contract termination costs of $2.6 million, of which $1.5 million were classified as Cost of goods sold and $10.3 million were classified as Operating expenses. 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. The Company also recorded restructuring charges during 2015 related to other actions, which included 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 $4.8 million, which included $4.4 million related to severance pay and benefits and $0.4 million related to contract terminations and other costs, of which $2.7 million were classified as Cost of goods sold and $2.1 million were classified as Operating expenses. During the year ended December 31, 2014, the Company recorded restructuring charges of $7.6 million, primarily resulting from the transfer of the hearing health business into lower-cost Asian manufacturing facilities, as part of the SC reportable segment. This included severance pay and benefits of $6.9 million and contract terminations costs of $0.7 million, of which $7.7 million were classified as Cost of goods sold and credits of $0.1 million were classified as Operating expenses. The following table details restructuring charges incurred by reportable segment for the periods presented:
| Years Ended December 31,
(in millions) | 2016 |  | 2015 |  | 2014
Mobile Consumer Electronics | $ | 7.1 |  |  | $ | 11.2 |  |  | $ | — |
Specialty Components | 3.1 |  |  | 2.5 |  |  | 7.6 |
Corporate | 1.6 |  |  | 0.6 |  |  | — |
Total | $ | 11.8 |  |  | $ | 14.3 |  |  | $ | 7.6 |
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, 2014 | $ | 3.6 |  |  | $ | 0.5 |  |  | $ | 4.1 |
Restructuring charges | 6.9 |  |  | 0.7 |  |  | 7.6 |
Payments | (3.8 | ) |  | (0.3 | ) |  | (4.1 | )
Other, including foreign currency | — |  |  | (0.4 | ) |  | (0.4 | )
Balance at December 31, 2014 | $ | 6.7 |  |  | $ | 0.5 |  |  | $ | 7.2 |
Restructuring charges | 13.4 |  |  | 0.9 |  |  | 14.3 |
Payments | (12.0 | ) |  | (0.2 | ) |  | (12.2 | )
Other, including foreign currency | (0.4 | ) |  | (0.1 | ) |  | (0.5 | )
Balance at December 31, 2015 | $ | 7.7 |  |  | $ | 1.1 |  |  | $ | 8.8 |
Restructuring charges | 9.2 |  |  | 2.6 |  |  | 11.8 |
Payments | (13.5 | ) |  | (3.3 | ) |  | (16.8 | )
Balance at December 31, 2016 | $ | 3.4 |  |  | $ | 0.4 |  |  | $ | 3.8 |
The severance and restructuring accruals are recorded in the following accounts on the Consolidated Balance Sheets:
(in millions) |  | December 31, 2016 |  | December 31, 2015
Other accrued expenses |  | $ | 3.6 |  |  | $ | 8.7 |
Other liabilities (1) |  | 0.2 |  |  | 0.1 |
Total |  | $ | 3.8 |  |  | $ | 8.8 |
(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 Sheets:
(in millions) |  | December 31, 2016 |  | December 31, 2015
Other accrued expenses |  | $ | 3.6 |  |  | $ | 8.7 |
Other liabilities (1) |  | 0.2 |  |  | 0.1 |
Total |  | $ | 3.8 |  |  | $ | 8.8 |
(1) This represents the long-term portion of the charges associated with lease obligations, net of reasonably obtainable sublease income.

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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 + Details
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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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