Restructuring Activities (Tables)

9 Months Ended

Sep. 30, 2013

2013 Earnings Quality Improvement Program

Associated Costs and Related Restructuring Charges

The associated costs and related restructuring charges for EQIP in the three and nine months ended September 30, 2013 are included in the table below:

	Three Months Ended September 30, 2013		Nine Months Ended September 30, 2013
Associated costs	$	4.8	$	6.7
Restructuring charges		48.0		64.7
Total	$	52.8	$	71.4

Components of Restructuring Accrual, Spending and Other Activity and Accrual Balance Remaining

The restructuring accrual, spending and other activity for the nine months ended September 30, 2013 and the accrual balance remaining at September 30, 2013 related to this program were as follows:

EQIP restructuring accrual at December 31, 2012	$	—
Accrual and accrual adjustments		64.7
Cash payments during 2013		(7.1	)
Effect of changes in foreign currency exchange rates		0.5
EQIP restructuring accrual at September 30, 2013	$	58.1

2011-2014 Integration and Optimization Program

Associated Costs and Related Restructuring Charges

The associated costs and related restructuring charges for IOP in the three and nine months ended September 30, 2013 and 2012 are included in the table below:

	Three Months Ended September 30,				Nine Months Ended September 30,
	2013		2012		2013			2012
Associated costs	$	3.6	$	2.9	$	12.1		$	10.3
Restructuring charges		0.2		37.5		(4.8	)		110.6
Total	$	3.8	$	40.4	$	7.3		$	120.9

Components of Restructuring Accrual, Spending and Other Activity and Accrual Balance Remaining

The restructuring accrual, spending and other activity for the nine months ended September 30, 2013 and the accrual balance remaining at September 30, 2013 related to this program were as follows:

IOP restructuring accrual at December 31, 2012	$	88.2
Revision to accrual		(8.7	)
Additional accrual		3.9
Cash payments during 2013		(46.0	)
Effect of changes in foreign currency exchange rates		(1.4	)
IOP restructuring accrual at September 30, 2013	$	36.0