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Restructuring Activities
 3 Months Ended
Mar. 31, 2014
Restructuring and Related Activities [Abstract]  
Restructuring and Impairment Activities
Restructuring Activities
 
The Company incurred restructuring and impairment expenses of $0.1 million and $1.6 million in the three months ended March 31, 2014 and 2013, respectively.

In the Paper segment, restructuring expenses were $1.1 million for the three months ended March 31, 2013, and primarily related to severance and early retirement expenses in the French operations for ongoing accruals over the remaining service lives of affected employees related to previously announced actions.

The Reconstituted Tobacco segment restructuring and impairment expenses were $0.1 million and $0.5 million for the three months ended March 31, 2014 and 2013, respectively. During the three months ended March 31, 2014, and 2013, restructuring and impairment expenses primarily related to severance and early retirement expenses in the French operations for ongoing accruals over the remaining service lives of affected employees related to previously announced actions.
 
Restructuring liabilities were classified within Accrued Expenses in each of the consolidated balance sheets as of March 31, 2014 and December 31, 2013. Changes in the restructuring liabilities, substantially all of which are employee-related, during the periods ended March 31, 2014 and December 31, 2013 are summarized as follows ($ in millions):
 
Three Months Ended
 
Year Ended
 
March 31,
2014
 
December 31,
2013
Balance at beginning of year
$
4.7

 
$
3.4

Accruals for announced programs
0.1

 
3.9

Cash payments
(1.2
)
 
(2.7
)
Exchange rate impacts
—

 
0.1

Balance at end of period
$
3.6

 
$
4.7