Restructuring and Other Expense

3 Months Ended

Mar. 31, 2014

Restructuring and Related Activities [Abstract]

The components of our restructuring and other expense included in the Condensed Consolidated Statements of Operations were as follows:



	Three Months Ended
	March 31,
(In millions)	2014			2013
Restructuring
Severance and related	$	0.4		$	0.6
Lease termination costs	0.1			0.1
Other	0.1			0.8
Total restructuring	$	0.6		$	1.5
Other
Contingent consideration fair value adjustment	—			(0.1		)
Acquisition and integration related costs	—			0.4
Pension curtailment (Note 9)	(0.7		)	—
Other¹	2.2			0.3
Total	$	2.1		$	2.1

¹Other includes certain employee costs and consulting fees.

During the three months ended March 31, 2013, severance expense of $1.1 million, related to employees directly associated with the XtremeMac and Memorex consumer electronics businesses, was recorded in discontinued operations. See Note 4 - Acquisitions and Divestitures for more information on our discontinued operations. This expense is excluded from the table above.

2012 Global Process Improvement Restructuring Program

On October 22, 2012, the Board of Directors approved our Global Process Improvement Restructuring Program (GPI Program) in order to realign our business structure and reduce operating expenses in excess of 25 percent over time. The GPI Program addressed product line rationalization and infrastructure and included a planned reduction of our global workforce. The majority of these actions were implemented in 2013. Charges related to the GPI Program are primarily recorded as corporate costs and not directly associated with either of our reporting segments.

Activity related to the 2012 GPI Program accruals was as follows:



(In millions)	Severance and Related			Lease Termination Costs			Other			Total
Accrued balance at December 31, 2013	$	2.2		$	0.4		$	0.8		$	3.4
Charges	0.4			0.1			0.1			0.6
Usage and payments	(0.9		)	(0.1		)	(0.8		)	(1.8		)
Currency impacts	—			(0.1		)	—			(0.1		)
Accrued balance at March 31, 2014	$	1.7		$	0.3		$	0.1		$	2.1

- Definition

The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled.

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