Restructuring and other (income) charges, net (Tables)

6 Months Ended

Jun. 30, 2017

The following table shows a roll forward of restructuring reserves that will result in cash spending.

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(1)	Included in "Accrued Expenses" on the Condensed Consolidated Balance Sheet.


(2)	Includes severance and other employee-related costs, exited leases, contract terminations and other miscellaneous exit costs. Any asset write-downs including accelerated depreciation and impairment charges are not included in the above table.


(3)	Primarily foreign currency translation adjustments.

Detail on the restructuring charges and asset disposal activities is provided below.



	Three Months Ended June 30,				Six Months Ended June 30,
In millions	2017		2016		2017		2016
Restructuring and other (income) charges, net
Severance and other employee-related costs ⁽¹⁾	$	—	$	—	$	1.3	$	4.5
Asset write-downs ⁽²⁾	—		0.3		—		0.4
Other (income) charges, net ⁽³⁾	1.1		0.7		2.1		0.7
Total restructuring and other (income) charges, net	$	1.1	$	1.0	$	3.4	$	5.6

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(1)	Represents severance and employee benefit charges. Income represents adjustments to previously recorded severance and employee benefits.


(2)	Primarily represents accelerated depreciation and impairment charges on long-lived assets, which were or are to be abandoned. To the extent incurred the acceleration effect of re-estimating settlement dates and revised cost estimates associated with asset retirement obligations due to facility shutdowns are also included within the asset write-downs.


(3)	Primarily represents costs associated with rental payments, contract terminations, and other miscellaneous exit costs. Other Income primarily represents favorable developments on previously recorded exit costs as recoveries associated with restructuring activities.