Condensed Consolidated Statements of Operations - USD ($) $ in Millions	3 Months Ended	9 Months Ended
Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Operations
Net sales	$ 863.5	$ 986.3	$ 2,501.0	$ 2,849.1
Costs and expenses:
Cost of sales	657.8	742.4	1,890.3	2,108.7
Engineering, selling and administrative expenses	144.4	152.1	447.7	478.9
Amortization expense	8.6	8.8	25.8	26.4
Restructuring expense	0.4	1.7	1.6	4.7
Separation expense	10.0	0.0	19.8	0.0
Other operating expense	0.1	0.0	0.5	0.1
Total operating costs and expenses	821.3	905.0	2,385.7	2,618.8
Earnings from operations	42.2	81.3	115.3	230.3
Other income (expense):
Interest expense	(24.3)	(24.7)	(72.3)	(69.1)
Amortization of deferred financing fees	(1.1)	(1.0)	(3.2)	(3.3)
Loss on debt extinguishment	0.0	0.0	0.0	(25.3)
Other (expense) income - net	(1.0)	0.7	4.4	(1.6)
Total other expense	(26.4)	(25.0)	(71.1)	(99.3)
Earnings from continuing operations before taxes on income	15.8	56.3	44.2	131.0
Provision (benefit) for taxes on income	11.1	(18.1)	24.6	3.7
Earnings from continuing operations	4.7	74.4	19.6	127.3
Discontinued operations:
Earnings (loss) from discontinued operations, net of income taxes of $0.0, $(0.1), $0.0 and $(0.4), respectively	0.1	(0.2)	0.1	(1.5)
Loss on sale of discontinued operations, net of income taxes of $0.0, $(0.6), $0.0 and $(0.6), respectively	0.0	(1.1)	0.0	(11.0)
Net earnings	4.8	73.1	19.7	114.8
Less: Net earnings attributable to noncontrolling interest, net of income taxes	0.0	0.0	0.0	(3.9)
Net earnings attributable to Manitowoc	4.8	73.1	19.7	110.9
Amounts attributable to the Manitowoc common shareholders:
Earnings from continuing operations	4.7	74.4	19.6	123.0
Earnings (loss) from discontinued operations, net of income taxes	0.1	(0.2)	0.1	(1.1)
Loss on sale of discontinued operations, net of income taxes	0.0	(1.1)	0.0	(11.0)
Net earnings attributable to Manitowoc	$ 4.8	$ 73.1	$ 19.7	$ 110.9
Basic earnings (loss) per common share:
Earnings from continuing operations attributable to Manitowoc common shareholders	$ 0.03	$ 0.55	$ 0.14	$ 0.91
Loss from discontinued operations attributable to Manitowoc common shareholders	0.00	0.00	0.00	(0.01)
Loss on sale of discontinued operations, net of income taxes	0.00	(0.01)	0.00	(0.08)
Earnings per share attributable to Manitowoc common shareholders	0.04	0.54	0.14	0.82
Diluted earnings (loss) per common share:
Earnings from continuing operations attributable to Manitowoc common shareholders	0.03	0.54	0.14	0.89
Loss from discontinued operations attributable to Manitowoc common shareholders	0.00	0.00	0.00	(0.01)
Loss on sale of discontinued operations, net of income taxes	0.00	(0.01)	0.00	(0.08)
Earnings per share attributable to Manitowoc common shareholders	$ 0.03	$ 0.53	$ 0.14	$ 0.81
Weighted average shares outstanding — basic	136,164,053	135,222,411	135,983,603	134,803,784
Weighted average shares outstanding — diluted	137,408,104	137,597,804	137,331,454	137,606,011

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.