Other expense consists of:



	Three Months Ended September 30,						Nine Months Ended September 30,
($ in millions)	2015			2014			2015			2014
Pension settlement charge	$	49.0		$	—		$	49.0		$	—
Executive retirement and related costs	—			—			10.9			—
License costs	—			1.2			—			1.2
Development income	(0.3		)	(0.3		)	(1.1		)	(1.2		)
Contingent consideration costs	0.5			0.3			0.8			1.0
Other items	(0.5		)	(0.9		)	(1.5		)	0.3
	$	48.7		$	0.3		$	58.1		$	1.3

During the third quarter of 2015, we recorded a $49.0 million pension settlement charge in connection with our purchase of a group annuity contract from MetLife. Please refer to Note 9, Benefit Plans, for additional details regarding this purchase.

In addition, during the nine months ended September 30, 2015, we recorded a $10.9 million charge for executive retirement and related costs, which included $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 nine months ended September 30, 2014, we recorded a $1.2 million charge for license costs associated with acquired in-process research.

Development income of $0.3 million and $1.1 million was recognized within our Pharmaceutical Delivery Systems segment ("Delivery Systems") during the three and nine months ended September 30, 2015, respectively, 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 September 30, 2015, there was $16.3 million of unearned income related to this payment, of which $1.5 million was included in other current liabilities and $14.8 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 nine months ended September 30, 2014, we recorded development income of $0.3 million and $1.2 million, respectively, within Delivery Systems, most of which related to the nonrefundable customer payment described above.

Contingent consideration costs represent changes in the fair value of the SmartDose contingent consideration. Please refer to Note 7, Fair Value Measurements, for additional details.

Other items consist of foreign exchange transaction gains and losses, gains and losses on the sale of fixed assets, and miscellaneous income and charges.