Other Expense

3 Months Ended

Mar. 31, 2020

Other Income and Expenses [Abstract]

Other Expense

Other Income

Other expense (income) consists of:

	Three Months Ended March 31,
($ in millions)	2020		2019
Restructuring and related charges:
Severance and post-employment benefits	$	—	$	0.3
Other charges	—		0.3
Total restructuring and related charges	—		0.6
Development and licensing income	(0.2)		(0.2)
Contingent consideration	—		0.2
Foreign exchange transaction gains	(3.5)		(3.8)
Other items	0.2		0.9
Total other income	$	(3.5)	$	(2.3)

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 were expected to be implemented over a period of up to twenty-four months from the date of approval. The plan was expected to require restructuring and related charges of approximately $16.0 million. Since its approval, we have recorded $13.7 million in restructuring and related charges associated with this plan. The plan was considered complete as of December 31, 2019.

During the three months ended March 31, 2019, we recorded $0.6 million in restructuring and related charges associated with this plan, consisting of $0.3 million for severance charges and $0.3 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, 2019	$	1.4	$	—	$	—	$	1.4
Cash payments	(0.6)		—		—		(0.6)
Balance, March 31, 2020	$	0.8	$	—	$	—	$	0.8

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. As of March 31, 2020, we completed our remaining restructuring obligations related to the 2016 restructuring plan.

Other Items

During both the three months ended March 31, 2020 and 2019, we recorded development income of $0.2 million 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 gains and losses on the sale of fixed assets and miscellaneous income and charges.