Other Charges, Net (Tables)

12 Months Ended

Dec. 31, 2017

The components of other charges, net for the years ended December 31, 2017, 2016 and 2015, were as follows in millions):

	2017		2016		2015
Acquisition-related expenses (income), net	$	4.5	$	9.0	$	(7.2	)
Professional fees incurred in connection with investigation matters		0.2		—		0.4
Pension settlement charge		—		—		10.2
Information technology transformation costs		4.2		6.2		8.9
Restructuring charges		10.6		9.8		8.1
Long-lived asset impairments		0.2		0.8		4.6

Other charges, net	$	19.7	$	25.8	$	25.0

Schedule of changes in the restructuring reserves

The following table sets forth the changes in the restructuring reserves for the years ended December 31, 2017, 2016 and 2015 (in millions):

	Total			Severance			Exit Costs			Provisions for Excess Inventory
Balance at December 31, 2014	$	16.1		$	7.1		$	1.3		$	7.7
Restructuring charges		29.3			15.9			6.4			7.0
Cash payments		(18.0	)		(11.9	)		(5.1	)		(1.0	)
Non-cash adjustments		(2.9	)		(0.2	)		(0.2	)		(2.5	)
Foreign currency impact		(1.4	)		(0.6	)		—			(0.8	)

Balance at December 31, 2015	$	23.1		$	10.3		$	2.4		$	10.4
Restructuring charges		20.8			10.6			7.2			3.0
Cash payments		(22.1	)		(15.6	)		(5.6	)		(0.9	)
Non-cash adjustments		(5.4	)		(0.4	)		(0.3	)		(4.7	)
Foreign currency impact		(0.2	)		—			—			(0.2	)

Balance at December 31, 2016	$	16.2		$	4.9		$	3.7		$	7.6
Restructuring charges		16.2			7.7			6.2			2.3
Cash payments		(17.1	)		(10.1	)		(6.8	)		(0.2	)
Non-cash adjustments		(5.5	)		(0.7	)		(1.0	)		(3.8	)
Foreign currency impact		1.0			0.2			—			0.8

Balance at December 31, 2017	$	10.8		$	2.0		$	2.1		$	6.7

Restructuring charges

Summary of restructuring expenses

Restructuring charges by segment as of and for the years ended December 31, are as follows (in millions):

	2017		2016		2015
BSI	$	14.1	$	20.8	$	28.4
BEST		2.1		—		0.9

	$	16.2	$	20.8	$	29.3

Restructuring initiative within Bruker CALID and Bruker Nano Groups

Restructuring charges

Summary of restructuring expenses

The following is a summary of the restructuring expenses related to this initiative which are recorded in the accompanying consolidated statements of income and comprehensive income for the years ended December 31, 2017 and 2016:

	2017						2016
	Severance and Exit Costs		Inventory Writedown and Asset Impairment		Total		Severance and Exit Costs		Inventory Writedown and Asset Impairment		Total
Cost of revenues	$	3.5	$	0.5	$	4.0	$	4.4	$	2.4	$	6.8
Other charges, net		3.0		—		3.0		3.4		0.2		3.6

	$	6.5	$	0.5	$	7.0	$	7.8	$	2.6	$	10.4

Restructuring initiative within Bruker BioSpin Group

Restructuring charges

Summary of restructuring expenses

	2017								2016						2015
	Severance and Exit Costs			Inventory Writedown and Asset Impairment		Total			Severance and Exit Costs		Inventory Writedown and Asset Impairment		Total		Severance and Exit Costs		Inventory Writedown and Asset Impairment		Total
Cost of revenues	$	(2.7	)	$	—	$	(2.7	)	$	2.2	$	—	$	2.2	$	10.2	$	2.1	$	12.3
Other charges, net		—			—		—			1.1		—		1.1		1.8		2.1		3.9

	$	(2.7	)	$	—	$	(2.7	)	$	3.3	$	—	$	3.3	$	12.0	$	4.2	$	16.2

Other programs

Restructuring charges

Summary of restructuring expenses

Restructuring charges for the years ended December 31, 2017, 2016 and 2015 included charges for various other programs which were recorded in the accompanying consolidated statements of income and comprehensive income as follows:

	2017		2016		2015
Cost of revenues	$	4.3	$	2.0	$	8.9
Other charges, net		7.6		5.1		4.2

	$	11.9	$	7.1	$	13.1