Acquisition, Restructuring and Other Expense (Tables)

3 Months Ended

Mar. 31, 2016

Acquisition, Restructuring and Other Expense [Abstract]

Schedule of Acquisition, Restructuring and Other Expense [Table Text Block]

Acquisition, restructuring and other expense consists of the following:



	Three Months Ended March 31,
	2016		2015

Restructuring costs included in cost of sales	$	864	$	2,329

Restructuring costs	$	2,791	$	6,180
Business acquisition costs	9,045		—
Acquisition, restructuring and other expense included in selling and administrative expense	$	11,836	$	6,180

Debt refinancing costs included in other expense	$	2,942	$	—

Schedule of Restructuring Accrual

Below is a rollforward of the costs incurred and cash expenditures associated with these activities during the three months ended March 31, 2016 and 2015:



	2016			2015

Balance as of January 1,	$	7,175		$	8,254

Expenses incurred	3,655			8,509

Payments made	(6,955		)	(7,885		)

Balance at March 31,	$	3,875		$	8,878