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Disposed and Discontinued Operations (Notes)
 12 Months Ended
Dec. 31, 2016
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]  
Disposal Groups, Including Discontinued Operations, Disclosure [Text Block]
Management and the Board of Directors periodically conduct strategic reviews of the Company and its operations. On February 11, 2016, the Company announced its intention to sell the speaker and receiver product line, and in the first quarter of 2016, reclassified the results of operations and related asset and liabilities for the speaker and receiver product line to discontinued operations for all periods presented. On July 7, 2016, the Company completed the sale of its speaker and receiver product line for $45.0 million in cash, less purchase price adjustments for a net amount received of $40.6 million. The Company recorded a loss of $25.6 million as a result of the sale, which included $26.9 million of loss amounts reclassified from Accumulated other comprehensive loss into earnings related to currency translation adjustments. The results of discontinued operations for the years ended December 31, 2016, 2015 and 2014 reflect the net losses of the speaker and receiver product line.

Summarized results of the Company's discontinued operations are as follows:
 
Years Ended December 31,
(in millions)
2016
 
2015
 
2014
Revenues
$
52.8

 
$
235.0

 
$
226.3

Cost of goods sold
65.6

 
253.8

 
332.3

Impairment of fixed and other assets (1)
—

 
50.1

 
1.2

Restructuring charges - cost of goods sold (2)
8.8

 
0.9

 
15.6

Gross profit
(21.6
)
 
(69.8
)
 
(122.8
)
Research and development expenses (1)
6.8

 
19.3

 
18.9

Selling and administrative expenses
6.1

 
37.6

 
39.6

Impairment of intangible and other assets (1)
—

 
143.3

 
—

Restructuring charges (2)
1.7

 
1.1

 
6.4

Operating expenses
14.6

 
201.3

 
64.9

 
 
 
 
 
 
Other expense (income), net
—

 
0.4

 
(0.1
)
 
 
 
 
 
 
Loss on sale of business
25.6

 
—

 
—

 
 
 
 
 
 
Loss from discontinued operations before taxes
(61.8
)
 
(271.5
)
 
(187.6
)
(Benefit from) provision for income taxes
(0.4
)
 
(21.2
)
 
19.0

Loss from discontinued operations, net of tax
$
(61.4
)
 
$
(250.3
)
 
$
(206.6
)
(1) The Company evaluates long-lived assets for recoverability whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. During the fourth quarter of 2015, it was determined that the speaker and receiver product line, within the MCE business segment, lacked a future path to profitability, which included a thorough evaluation of key assumptions including selling prices, product margins, as well as future product demand and suggested that the carrying value of the product line’s assets may be impaired. Through the utilization of undiscounted future cash flows to determine the fair value of the assets, the Company concluded that the fair values of the intangible assets and fixed assets associated with the speaker and receiver product line were less than their respective carrying values at December 31, 2015. As a result, the speaker and receiver product line's intangible assets and fixed assets were written down to their fair values and Knowles incurred pre-tax impairment charges of $143.3 million and $48.2 million, respectively. In addition, during the year ended December 31, 2015, Knowles incurred other pre-tax impairment charges of $4.1 million. These impairments were recorded within the discontinued operations line items as follows: $50.1 million in Impairment of fixed and other assets, $2.2 million in Research and development expenses and $143.3 million in Impairment of intangible and other assets.

(2) 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”). 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, during the year ended December 31, 2014, Knowles incurred other pre-tax restructuring charges of $1.1 million in Cost of goods sold and $0.2 million in Operating expenses.

Assets and liabilities of discontinued operations are summarized below:
(in millions)
December 31, 2016
 
December 31, 2015
Assets of Discontinued Operations:
 
 
 
Accounts receivable
$
0.6

 
$
47.2

Inventories, net
—

 
33.6

Prepaid and other current assets
0.3

 
2.0

Total current assets
0.9

 
82.8

Property, plant and equipment, net
—

 
9.5

Other assets and deferred charges
—

 
0.7

Total assets (1)
$
0.9

 
$
93.0

 
 
 
 
Liabilities of Discontinued Operations:
 
 
 
Accounts payable
$
2.8

 
$
39.3

Other current liabilities
3.2

 
11.8

Total current liabilities
6.0

 
51.1

Other liabilities
—

 
2.1

Total liabilities (1)
$
6.0

 
$
53.2

(1) In connection with the sale of the speaker and receiver product line, the Company is obligated to perform certain activities to assist the buyer for a specified period of time, which are substantially complete. This results in maintaining asset and liability balances. In addition, warranty and restructuring accruals related to the speaker and receiver product line are expected to be settled in the next 12 months.

The following table presents the depreciation, amortization and purchases of property, plant and equipment of discontinued operations related to the speaker and receiver product line:
 
Years Ended December 31,
(in millions)
2016
 
2015
 
2014
Depreciation
$
0.8

 
$
36.3

 
$
69.8

Amortization of intangible assets
$
—

 
$
22.5

 
$
25.5

Additions to property, plant and equipment
$
2.5

 
$
20.5

 
$
31.1


There were no additions to property plant and equipment included in accounts payable at December 31, 2016. Additions to property, plant and equipment included in accounts payable at December 31, 2015 and December 31, 2014 were $1.4 million and $2.3 million, respectively.
Disposal Groups, Including Discontinued Operations [Table Text Block]
Management and the Board of Directors periodically conduct strategic reviews of the Company and its operations. On February 11, 2016, the Company announced its intention to sell the speaker and receiver product line, and in the first quarter of 2016, reclassified the results of operations and related asset and liabilities for the speaker and receiver product line to discontinued operations for all periods presented. On July 7, 2016, the Company completed the sale of its speaker and receiver product line for $45.0 million in cash, less purchase price adjustments for a net amount received of $40.6 million. The Company recorded a loss of $25.6 million as a result of the sale, which included $26.9 million of loss amounts reclassified from Accumulated other comprehensive loss into earnings related to currency translation adjustments. The results of discontinued operations for the years ended December 31, 2016, 2015 and 2014 reflect the net losses of the speaker and receiver product line.

Summarized results of the Company's discontinued operations are as follows:
 
Years Ended December 31,
(in millions)
2016
 
2015
 
2014
Revenues
$
52.8

 
$
235.0

 
$
226.3

Cost of goods sold
65.6

 
253.8

 
332.3

Impairment of fixed and other assets (1)
—

 
50.1

 
1.2

Restructuring charges - cost of goods sold (2)
8.8

 
0.9

 
15.6

Gross profit
(21.6
)
 
(69.8
)
 
(122.8
)
Research and development expenses (1)
6.8

 
19.3

 
18.9

Selling and administrative expenses
6.1

 
37.6

 
39.6

Impairment of intangible and other assets (1)
—

 
143.3

 
—

Restructuring charges (2)
1.7

 
1.1

 
6.4

Operating expenses
14.6

 
201.3

 
64.9

 
 
 
 
 
 
Other expense (income), net
—

 
0.4

 
(0.1
)
 
 
 
 
 
 
Loss on sale of business
25.6

 
—

 
—

 
 
 
 
 
 
Loss from discontinued operations before taxes
(61.8
)
 
(271.5
)
 
(187.6
)
(Benefit from) provision for income taxes
(0.4
)
 
(21.2
)
 
19.0

Loss from discontinued operations, net of tax
$
(61.4
)
 
$
(250.3
)
 
$
(206.6
)
(1) The Company evaluates long-lived assets for recoverability whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. During the fourth quarter of 2015, it was determined that the speaker and receiver product line, within the MCE business segment, lacked a future path to profitability, which included a thorough evaluation of key assumptions including selling prices, product margins, as well as future product demand and suggested that the carrying value of the product line’s assets may be impaired. Through the utilization of undiscounted future cash flows to determine the fair value of the assets, the Company concluded that the fair values of the intangible assets and fixed assets associated with the speaker and receiver product line were less than their respective carrying values at December 31, 2015. As a result, the speaker and receiver product line's intangible assets and fixed assets were written down to their fair values and Knowles incurred pre-tax impairment charges of $143.3 million and $48.2 million, respectively. In addition, during the year ended December 31, 2015, Knowles incurred other pre-tax impairment charges of $4.1 million. These impairments were recorded within the discontinued operations line items as follows: $50.1 million in Impairment of fixed and other assets, $2.2 million in Research and development expenses and $143.3 million in Impairment of intangible and other assets.

(2) 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”). 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, during the year ended December 31, 2014, Knowles incurred other pre-tax restructuring charges of $1.1 million in Cost of goods sold and $0.2 million in Operating expenses.

Assets and liabilities of discontinued operations are summarized below:
(in millions)
December 31, 2016
 
December 31, 2015
Assets of Discontinued Operations:
 
 
 
Accounts receivable
$
0.6

 
$
47.2

Inventories, net
—

 
33.6

Prepaid and other current assets
0.3

 
2.0

Total current assets
0.9

 
82.8

Property, plant and equipment, net
—

 
9.5

Other assets and deferred charges
—

 
0.7

Total assets (1)
$
0.9

 
$
93.0

 
 
 
 
Liabilities of Discontinued Operations:
 
 
 
Accounts payable
$
2.8

 
$
39.3

Other current liabilities
3.2

 
11.8

Total current liabilities
6.0

 
51.1

Other liabilities
—

 
2.1

Total liabilities (1)
$
6.0

 
$
53.2

(1) In connection with the sale of the speaker and receiver product line, the Company is obligated to perform certain activities to assist the buyer for a specified period of time, which are substantially complete. This results in maintaining asset and liability balances. In addition, warranty and restructuring accruals related to the speaker and receiver product line are expected to be settled in the next 12 months.

The following table presents the depreciation, amortization and purchases of property, plant and equipment of discontinued operations related to the speaker and receiver product line:
 
Years Ended December 31,
(in millions)
2016
 
2015
 
2014
Depreciation
$
0.8

 
$
36.3

 
$
69.8

Amortization of intangible assets
$
—

 
$
22.5

 
$
25.5

Additions to property, plant and equipment
$
2.5

 
$
20.5

 
$
31.1


There were no additions to property plant and equipment included in accounts payable at December 31, 2016. Additions to property, plant and equipment included in accounts payable at December 31, 2015 and December 31, 2014 were $1.4 million and $2.3 million, respectively.