(5) Segments

The following table shows net sales, depreciation and amortization and operating profit by our segment reporting structure:


	Three Months Ended September 30,						Nine Months Ended September 30,
	2012			2011			2012			2011
Net sales
Food Packaging	$	509.8		$	529.8		$	1,497.7		$	1,506.6
Food Solutions		254.4			265.5			739.7			756.2
Protective Packaging		344.0			361.2			1,034.2			1,049.8
Diversey		698.5			—			2,113.6			—
Other		93.6			90.6			285.1			275.6

Total	$	1,900.3		$	1,247.1		$	5,670.3		$	3,588.2

Depreciation and amortization on property, plant and equipment and intangible assets
Food Packaging	$	16.3		$	17.0		$	53.6		$	50.2
Food Solutions		8.4			8.2			24.2			23.9
Protective Packaging		6.1			6.4			17.8			19.8
Diversey		38.1			—			118.5			—
Other		6.5			5.1			16.8			15.7

Total	$	75.4		$	36.7		$	230.9		$	109.6

Operating profit—continuing operations
Food Packaging	$	68.5		$	75.4		$	174.8		$	200.3
Food Solutions		31.9			29.4			84.7			74.0
Protective Packaging		48.5			48.5			137.8			134.8
Diversey		29.6			—			42.8			—
Other		2.9			0.5			9.6			3.4

Total segments and other		181.4			153.8			449.7			412.5
Impairment of Diversey goodwill and other intangible assets		1,334.3			—			1,334.3			—
Costs related to the acquisition of Diversey		1.3			24.1			4.8			30.7
Restructuring and other charges (1)		36.8			(0.2	)		110.1			(0.2	)

Operating (loss) profit	$	(1,191.0	)	$	129.9		$	(999.5	)	$	382.0

(1)	Restructuring and other charges by our segment reporting structure were as follows:


	Three Months Ended September 30, 2012		Nine Months Ended September 30, 2012
Food Packaging	$	6.0	$	33.5
Food Solutions		0.9		6.7
Protective Packaging		1.5		8.1
Diversey		26.1		56.2
Other		2.3		5.6

Total	$	36.8	$	110.1

The restructuring and other charges in 2012 primarily relate to the 2011-2014 Integration and Optimization Program. See Note 10, “Restructuring Activities.”

Assets by Reportable Segments

The following table shows assets allocated by our segment reporting structure. Only assets identifiable by segment and reviewed by our chief operating decision maker by segment are allocated to the reportable segment assets. These assets are trade receivables, net, and finished goods inventories, net. All other assets are included in “Assets not allocated.”


	September 30, 2012		December 31, 2011
Assets:
Trade receivables, net, and finished goods inventory, net
Food Packaging	$	443.6	$	420.4
Food Solutions		204.6		210.1
Protective Packaging		322.4		307.8
Diversey		820.3		758.3
Other		70.5		64.5

Total segments and other	$	1,861.4	$	1,761.1
Assets not allocated
Cash and cash equivalents		540.8		703.6
Property and equipment, net		1,233.9		1,269.2
Goodwill		3,117.4		4,209.6
Intangibles, net		1,772.4		2,035.7
Assets held for sale		264.1		279.0
Other		1,387.7		1,173.8

Total	$	10,177.7	$	11,432.0

Allocation of Goodwill to Reportable Segments

Our management views goodwill as a corporate asset, so we do not allocate our goodwill balance to the reportable segments. However, we are required to allocate goodwill to each reporting unit to perform our annual impairment review of goodwill, which we do during the fourth quarter of the year. See Note 8, “Goodwill and Identifiable Intangible Assets,” for the allocation of goodwill and the changes in goodwill balances in the nine months ended September 30, 2012 by our reporting unit structure.

New Segment Structure

In November 2011, we announced our plans to establish new business units for our segment reporting structure. The new segment reporting structure will consist of three global business units: (1) Food & Beverage, (2) Institutional & Laundry and (3) Protective Packaging. There will also be an “Other” category, which will include our legacy Medical Applications business and New Ventures. This new structure is being implemented for the fourth quarter of 2012 and will replace our existing seven business unit structure and Diversey’s legacy four region-based structure.