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Other Expense
 9 Months Ended
Sep. 30, 2019
Other Income and Expenses [Abstract]  
Other Expense Other Expense (Income)

Other expense (income) consists of:

 
Three Months Ended
September 30,
 
Nine Months Ended
September 30,
($ in millions)
2019
 
2018
 
2019
 
2018
Restructuring and related charges:
 
 
 
 
 
 
 
Severance and post-employment benefits
$
0.6

 
$
0.1

 
$
2.2

 
$
3.4

Asset-related charges
0.1

 
0.4

 
0.1

 
0.8

Other charges
1.1

 
0.7

 
1.5

 
2.5

Total restructuring and related charges
1.8

 
1.2

 
3.8

 
6.7

Argentina currency devaluation
1.0

 
1.1

 
1.0

 
1.1

Development and licensing income
(0.2
)
 
(0.2
)
 
(0.6
)
 
(0.6
)
Contingent consideration
0.1

 
0.2

 
0.4

 
0.8

Other items
3.7

 
(2.5
)
 
(3.0
)
 
(4.0
)
Total other expense (income)
$
6.4

 
$
(0.2
)
 
$
1.6

 
$
4.0



Restructuring and Related Charges

In February 2018, our Board of Directors approved a restructuring plan designed to realign our manufacturing capacity with demand. These changes are expected to be implemented over a period of up to twenty-four months from the date of approval. The plan will require restructuring and related charges of approximately $16.0 million. Since its approval, we have recorded $12.6 million in restructuring and related charges associated with this plan.

During the three months ended September 30, 2019, we recorded $1.8 million in restructuring and related charges associated with this plan, consisting of $0.6 million for severance charges, $0.1 million for non-cash asset write-downs associated with the discontinued use of certain equipment, and $1.1 million for other non-cash charges. During the three months ended September 30, 2018, we recorded $1.2 million in restructuring and related charges associated with this plan, consisting of $0.1 million for severance charges, $0.4 million for non-cash asset write-downs associated with the discontinued use of certain equipment, and $0.7 million for other non-cash charges.

During the nine months ended September 30, 2019, we recorded $3.8 million in restructuring and related charges associated with this plan, consisting of $2.2 million for severance charges, $0.1 million for non-cash asset write-downs associated with the discontinued use of certain equipment, and $1.5 million for other non-cash charges. During the nine months ended September 30, 2018, we recorded $6.7 million in restructuring and related charges associated with this plan, consisting of $3.4 million for severance charges, $0.8 million for non-cash asset write-downs associated with the discontinued use of certain equipment, and $2.5 million for other non-cash charges.

The following table presents activity related to our restructuring obligations related to our 2018 restructuring plan:

($ in millions)
Severance
and benefits
 
Asset-related charges
 
Other charges
 
Total
Balance, December 31, 2018
$
2.3

 
$
—

 
$
—

 
$
2.3

Charges
2.2

 
0.1

 
1.5

 
3.8

Cash payments
(2.0
)
 
—

 
—

 
(2.0
)
Non-cash asset write-downs
—

 
(0.1
)
 
(1.5
)
 
(1.6
)
Balance, September 30, 2019
$
2.5

 
$
—

 
$
—

 
$
2.5



On February 15, 2016, our Board of Directors approved a restructuring plan designed to repurpose several of our production facilities in support of growing high-value proprietary products and to realign operational and commercial activities to meet the needs of our new market-focused commercial organization. Our remaining restructuring obligations related to the 2016 restructuring plan as of September 30, 2019 were $0.2 million.

Other Items

During the three and nine months ended September 30, 2019, we recorded a charge of $1.0 million as a result of the continued devaluation of Argentina’s currency. During the three and nine months ended September 30, 2018, we recorded a charge of $1.1 million related to the classification of Argentina’s economy as highly inflationary under U.S. GAAP as of July 1, 2018.

During both the three and nine months ended September 30, 2019 and 2018, we recorded development income of $0.2 million and $0.6 million, respectively, related to a nonrefundable customer payment of $20.0 million received in June 2013 in return for the exclusive use of the SmartDose technology platform within a specific therapeutic area. Please refer to Note 3, Revenue, for additional information.

Contingent consideration represents changes in the fair value of the SmartDose contingent consideration. Please refer to Note 10, 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. Other items changed by $6.2 million for the three months ended September 30, 2019, as compared to the same period in 2018, primarily as a result of foreign exchange transaction losses of $5.1 million during the three months ended September 30, 2019, as compared to foreign exchange transaction gains of $2.7 million during the three months ended September 30, 2018. Other items decreased by $1.0 million for the nine months ended September 30, 2019, as compared to the same period in 2018, primarily due to losses on the sale of fixed assets during the nine months ended September 30, 2019.