Restructuring and Other Expense

Restructuring expenses generally include severance and related charges, lease termination costs and other costs related to restructuring programs. Employee-related severance charges are largely based upon distributed employment policies and substantive severance plans. Generally, these charges are reflected in the period in which the Board approves the associated actions, the actions are probable and the amounts are estimable which may occur prior to the communication to the affected employee(s). This estimate takes into account all information available as of the date the financial statements are issued.

Restructuring Plan

On September 27, 2015, the Company adopted a restructuring plan pursuant to which it would wind down all sales and operations of its Legacy Business in an accelerated manner and further reduce and rationalize its corporate overhead (the "Restructuring Plan").

The Company entered into the Restructuring Plan as a result of continued losses due to secular declines in its Legacy Business and to reduce the cost structure and streamline the organization in light of these changes. The Restructuring Plan and associated wind down of its legacy business was substantially completed during the first quarter of 2016. Total charges for the Restructuring Plan for 2016 and 2015 were approximately $120 million, excluding tax impact, of which approximately $34 million required cash expenditures. Restructuring costs related to its legacy business is now included in Discontinued Operations on the Consolidated Statements of Operations.

In October 2012, the Board of Directors approved our Global Process Improvement ("GPI") Program in order to realign our business structure and significantly reduce operating expense over time. This restructuring program addressed product line rationalization and infrastructure and included a planned reduction in our global workforce. The GPI restructuring program is closed and 2015 charges (beginning with the third quarter of 2015) and future related charges will be reported as part of the Restructuring Plan discussed above.

Restructuring and Other Expense

The components of our restructuring and other expense for our continuing operations included in our Consolidated Statements of Operations were as follows:



	Years Ended December 31,
	2016		2015
	(In millions)
Restructuring
Severance and related	$	0.6	$	5.1
Total restructuring	$	0.6	$	5.1
Other
Acquisition and integration related costs	—		0.5
Pension settlement/curtailment (Note 9)	2.9		1.6
Asset disposals / write down	0.1		24.6
Other	4.0		4.7
Total other	$	7.0	$	31.4
Total	$	7.6	$	36.5

Restructuring Expense

During the year ended December 31, 2016 we recorded $0.6 million of total restructuring charges related to severance costs associated with our Restructuring Plan. Total restructuring charges of $5.1 million for the year ended December 31, 2015 was almost exclusively related to our Restructuring Plan in 2015.

Other Expense

Certain amounts recorded in Other are discussed elsewhere in our Notes to Consolidated Financial Statements. See note references in table above.

During the year ended December 31, 2016 Other includes U.S. pension costs of $2.9 million, $0.1 million of asset disposals, consulting expenses of $2.4 million and $1.4 million for Realization Services, Inc. and Otterbourg P.C., respectively, a net credit of $2.2 million related to property tax refund for the former Oakdale site, as well as $2.4 million for other employee costs and consulting fees directly attributable to our Restructuring Plan. We have considered these costs to be a part of our corporate activities and, therefore, they are not part of our discontinued operations.

During the year ended December 31, 2015, we had $0.5 million of acquisition and integration related costs related to the acquisition of Connected Data, Inc. and U.S. pension costs of $1.6 million. The Company also recorded $24.6 million of charges associated with asset disposals / asset write downs for which $21.0 million relates to the write down of our former corporate headquarters facility and $3.6 million relates to other miscellaneous asset disposals and write downs caused by our restructuring efforts. During 2015, based on the Board of Director's and management's decision to sell its corporate headquarters facility, we classified our corporate headquarters facility as an asset held for sale. The carrying value of our corporate headquarters facility of $32.1 million was subsequently written down to $11.0 million which is the value of net proceeds received from the property sale that occurred on January 4, 2016. The $4.7 million of loss in other includes certain employee costs and consulting fees for external and related parties directly associated with our restructuring efforts and others.

Restructuring Accruals

Activity related to the new and existing restructuring accruals was as follows:



	Severance and Related			Total
	(In millions)
Accrued balance at December 31, 2015	$	1.0		$	1.0
Charges	0.6			0.6
Usage	(1.6		)	(1.6		)
Accrued balance at December 31, 2016	$	—		$	—