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Employee Separation and Plant Phase-out Costs
6 Months Ended
Jun. 30, 2013
Restructuring and Related Activities [Abstract]  
Employee Separation and Plant Phase-out Costs
Note 5 — EMPLOYEE SEPARATION AND PLANT PHASE-OUT COSTS
In the second quarter of 2013, PolyOne recognized $2.9 million of employee separation and plant phase-out costs related primarily to Spartech severance and Spartech ongoing plant exit costs related to locations that were closed prior to PolyOne's acquisition of Spartech. During the first half of 2013, PolyOne recognized $12.8 million of employee separation and plant phase-out costs related primarily to Spartech severance and Spartech ongoing plant exit costs related to locations that were closed prior to PolyOne's acquisition of Spartech. These costs are recognized within Selling and administrative expense in our Condensed Consolidated Statements of Income and within Corporate and eliminations in segment disclosures.
During the second quarter of 2012, the Company undertook actions to realign production capacities and improve return on invested capital. These actions were primarily in response to weak European demand and resulted in $8.7 million of expense related to plant closure and reductions in force occurring in the second quarter of 2012. These costs are recognized within Selling and administrative expense in our Condensed Consolidated Statement of Income and within Corporate and eliminations in segment disclosures.
Information regarding the North American manufacturing restructuring can be found in Note 17, Subsequent Events.