Condensed Consolidated Statements of Operations (USD $) In Millions, except Share data, unless otherwise specified	3 Months Ended
Mar. 31, 2014	Mar. 31, 2013
Operations
Net sales	$ 850.0	$ 894.6
Costs and expenses:
Cost of sales	622.9	672.5
Engineering, selling and administrative expenses	162.7	156.6
Amortization expense	8.8	9.0
Restructuring expense	2.0	0.3
Other Operating Income	0
Other operating expense		0.3
Total operating costs and expenses	796.4	838.7
Earnings from operations	53.6	55.9
Other income (expenses):
Interest expense	(19.3)	(33.0)
Amortization of deferred financing fees	(1.2)	(1.8)
Loss on debt extinguishment	(25.3)	(0.4)
Other income (expense), net	0.8	1.6
Total other income (expenses)	(45.0)	(33.6)
Earnings from continuing operations before taxes on earnings	8.6	22.3
Provision (benefit) for taxes on income	2.6	8.5
Earnings from continuing operations	6.0	13.8
Discontinued operations:
Loss from discontinued operations, net of income taxes of $0.0 and $(0.1), respectively	(1.0)	(4.1)
Loss on sale of discontinued operations, net of income taxes of $0.0 and $3.3, respectively	(9.9)	(1.6)
Net (loss) earnings	(4.9)	8.1
Less: Net earnings (loss) attributable to noncontrolling interest, net of tax	3.9	(2.3)
Net earnings (loss) attributable to Manitowoc	(8.8)	10.4
Amounts attributable to the Manitowoc common shareholders:
Earnings from continuing operations	1.7	14.1
Loss from discontinued operations, net of income taxes	(0.6)	(2.1)
Loss on sale of discontinued operations, net of income taxes	(9.9)	(1.6)
Net earnings (loss) attributable to Manitowoc	$ (8.8)	$ 10.4
Basic earnings (loss) per common share:
Earnings from continuing operations attributable to Manitowoc common shareholders	$ 0.01	$ 0.11
Loss from discontinued operations attributable to Manitowoc common shareholders	$ 0.00	$ (0.02)
Loss on sale of discontinued operations, net of income taxes	$ (0.07)	$ (0.01)
Earnings (loss) per share attributable to Manitowoc common shareholders	$ (0.07)	$ 0.08
Diluted earnings (loss) per common share:
Earnings from continuing operations attributable to Manitowoc common shareholders	$ 0.01	$ 0.10
Loss from discontinued operations attributable to Manitowoc common shareholders	$ 0.00	$ (0.02)
Loss on sale of discontinued operations, net of income taxes	$ (0.07)	$ (0.01)
(Loss) earnings per share attributable to Manitowoc common shareholders	$ (0.06)	$ 0.08
Weighted average shares outstanding — basic	134,187,169	132,306,735
Weighted average shares outstanding — diluted	137,047,710	134,993,057

The aggregate total costs related to engineering, selling and administrative expenses. Engineering expenses pertains to improving existing products and developing new products, selling administrative expenses relate to selling a firm's product and services, as well as all other general and administrative expenses. It includes direct selling expenses (for example, credit, warranty, and advertising) are expenses that can be directly linked to the sale of specific products. Indirect selling expenses are expenses that cannot be directly linked to the sale of specific products. Finally general and administrative expenses include salaries of non-sales personnel, rent, utilities, communication, etc.

No definition available.