Other expense consists of:



	Three Months Ended June 30,						Six Months Ended June 30,
($ in millions)	2015			2014			2015			2014
Executive retirement and related costs	$	10.9		$	—		$	10.9		$	—
Development income	(0.4		)	(0.5		)	(0.8		)	(0.9		)
Acquisition-related contingencies	0.1			0.3			0.3			0.7
Other items	(0.4		)	0.5			(1.0		)	1.2
	$	10.2		$	0.3		$	9.4		$	1.0

During the three months ended June 30, 2015, we recorded a $10.9 million charge for executive retirement and related costs, including $2.4 million for a long-term incentive plan award for the Company’s previous CEO, $8.0 million for the revaluation of modified outstanding awards to provide for continued vesting for the Company’s previous CEO and Senior Vice President of Human Resources in conjunction with their retirement, and $0.5 million for other costs, including relocation and legal fees.

During the three and six months ended June 30, 2015, we recognized development income of $0.4 million and $0.8 million, respectively, within our Pharmaceutical Delivery Systems segment ("Delivery Systems"), which related to a nonrefundable customer payment of $20.0 million received in June 2013 in return for the exclusive use of SmartDose within a specific therapeutic area. As of June 30, 2015, there was $16.7 million of unearned income related to this payment, of which $1.5 million was included in other current liabilities and $15.2 million was included in other long-term liabilities. The unearned income is being recognized as development income on a straight-line basis over the remaining term of the agreement. The agreement does not include a future minimum purchase commitment from the customer. During the three and six months ended June 30, 2014, we recorded development income of $0.5 million and $0.9 million, respectively, within Delivery Systems, most of which related to the nonrefundable customer payment described above.

During the three and six months ended June 30, 2015, the SmartDose contingent consideration increased by $0.1 million and $0.3 million, respectively, due to the time value of money and changes made to sales projections. During the three months ended June 30, 2014, the SmartDose contingent consideration increased by $0.3 million due to the time value of money. The increase in the SmartDose contingent consideration of $0.7 million during the six months ended June 30, 2014 was due to the time value of money, as well as changes made to sales projections in the first quarter of 2014. These adjustments are included within Delivery Systems' results.

Other items, for the six month period ended June 30, 2015, includes $0.5 million of foreign exchange transaction gains. The amount of foreign exchange transaction losses recorded during the three months ended June 30, 2015 was immaterial. During the three and six months ended June 30, 2014, we recorded $0.7 million and $1.1 million of foreign exchange transaction losses, respectively.