Other Charges, Net (Tables)

9 Months Ended

Sep. 30, 2017

The components of other charges, net were as follows (in millions):

	Three Months Ended September 30,				Nine Months Ended September 30,
	2017		2016		2017		2016
Information technology transformation costs	$	0.8	$	1.6	$	2.9	$	5.5
Restructuring charges	3.0		2.8		6.9		6.4
Acquisition-related charges	0.5		0.2		3.8		8.1
Other	—		—		0.2		0.6

Other charges, net	$	4.3	$	4.6	$	13.8	$	20.6

Schedule of changes in the restructuring reserves

The following table sets forth the changes in restructuring reserves for the nine months ended September 30, 2017 (in millions):

	Total			Severance			Exit Costs			Provisions for Excess Inventory
Balance at December 31, 2016	$	16.2		$	4.9		$	3.7		$	7.6
Restructuring charges	8.6			6.4			2.1			0.1
Cash payments	(12.7		)	(7.9		)	(4.6		)	(0.2		)
Other, non-cash adjustments and foreign currency effect	(1.7		)	(0.1		)	(0.3		)	(1.3		)

Balance at September 30, 2017	$	10.4		$	3.3		$	0.9		$	6.2

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 unaudited condensed consolidated statements of income and comprehensive income for the three and nine months ended September 30, 2017 and 2016:

	Three months ended September 30,						Nine months ended September 30,						Three and Nine months ended September 30,
	2017						2017						2016
	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	$	1.1	$	0.2	$	1.3	$	3.0	$	0.5	$	3.5	$	3.0	$	0.5	$	3.5
Other charges, net	0.8		—		0.8		2.4		—		2.4		2.4		0.2		2.6

	$	1.9	$	0.2	$	2.1	$	5.4	$	0.5	$	5.9	$	5.4	$	0.7	$	6.1

Restructuring initiative within Bruker BioSpin Group

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 unaudited condensed consolidated statements of income and comprehensive income for the nine months ended September 30, 2017 and 2016, respectively:

	Nine months ended September 30,
	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	$	(2.7	)	$	—	$	(2.7	)	$	2.2	$	—	$	2.2
Other charges, net	—			—		—			1.1		—		1.1

	$	(2.7	)	$	—	$	(2.7	)	$	3.3	$	—	$	3.3

Other programs

Restructuring charges

Summary of restructuring expenses

Restructuring charges for the three and nine month periods ended September 30, 2017 and 2016 included charges for various other programs which were recorded in the accompanying unaudited condensed consolidated statements of income and comprehensive income.

	Three Months Ended September 30,				Nine Months Ended September 30,
	2017		2016		2017		2016
Cost of revenues	$	0.3	$	1.0	$	0.8	$	0.7
Other charges, net	2.2		0.2		4.5		2.7

	$	2.5	$	1.2	$	5.3	$	3.4