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Restructuring and Related Activities (Tables)
 12 Months Ended
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.