Transactions with WestRock and related-parties (Tables)

6 Months Ended

Jun. 30, 2017

The Condensed Consolidated Statements of Operations prior to May 15, 2016, include allocations from WestRock as summarized below:



	Three Months Ended June 30,				Six Months Ended June 30,
In millions	2017		2016		2017		2016
Cost of sales	$	—	$	1.4	$	—	$	5.7
Selling, general and administrative expenses	—		2.2		—		6.5
Interest expense, net	—		3.4		—		7.2
Total allocated cost ⁽¹⁾	$	—	$	7.0	$	—	$	19.4

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(1)	Allocated costs represent costs necessary to support Ingevity's operations which include governance and corporate functions such as information technology, accounting, human resources, accounts payable and other direct services including the interest on WestRock debt incurred to provide such services.