XML 29 R14.htm IDEA: XBRL DOCUMENT v3.19.1
Restructuring and Other Expense
12 Months Ended
Dec. 31, 2018
Restructuring and Related Activities [Abstract]  
Restructuring and Other Expense

Note 7 — 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 considers all information available as of the date the financial statements are issued.

 

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,  
    2018     2017  
    (In millions)  
Restructuring Expense:                
Severance and related   $ 0.2     $ 0.7  
Other(1)           (1.9 )
Total restructuring   $ 0.2     $ (1.2 )
Other Expense:                
Pension settlement/curtailment (Note 9)   $     $ 1.1  
German levy settlement (Note 15)     (5.0 )      
Other           (0.1 )
Total other   $ (5.0 )   $ 1.0  
Total   $ (4.8 )   $ (0.2 )

 

(1) For the year ended December 31, 2017, other includes $1.5 million net income from an asset sale and $0.4 million reversal of other employee costs. We have considered these costs to be attributable to our corporate activities and, therefore, they are not part of our discontinued operations.

 

Restructuring Accruals

 

The restructuring accrual balance was $0.1 million and $0.0 million as of December 31, 2018 and 2017, respectively.