14. Restructuring and Other Charges

Pre-tax restructuring and other charges for the year ended December 31, 2013 were:



	Year Ended December 31, 2013
			Other Charges^(a)
(In millions)	Restructuring Charges		Cost of Products Sold		SG&A^(b)		Total Charges
Kitchen & Bath Cabinetry	$	2.2	$	0.1	$	—	$	2.3
Plumbing & Accessories		0.6		0.6		0.2		1.4
Advanced Material Windows & Door Systems		1.4		—		—		1.4
Total	$	4.2	$	0.7	$	0.2	$	5.1

^(a)

“Other Charges” represent charges or gains directly related to restructuring initiatives that cannot be reported as restructuring under GAAP. Such charges or gains may include losses on disposal of inventories, trade receivables allowances from exiting product lines, accelerated depreciation resulting from the closure of facilities, and gains and losses on the sale of previously closed facilities.

^(b)	Selling, general and administrative expenses

2013 restructuring and other charges related to supply chain initiatives.

Pre-tax restructuring and other charges for the year ended December 31, 2012 were:



	Year Ended December 31, 2012
(In millions)	Restructuring Charges			Other Charges^(a)			Total Charges
Kitchen & Bath Cabinetry	$	4.7		$	8.9		$	13.6
Advanced Material Windows & Door Systems		0.8			(3.4	)		(2.6	)
Security & Storage		(1.0	)		—			(1.0	)
Total	$	4.5		$	5.5		$	10.0

^(a)

“Other Charges,” which were recorded in cost of products sold in 2012, represent charges or gains directly related to restructuring initiatives that cannot be reported as restructuring under GAAP. Such charges or gains may include losses on disposal of inventories, trade receivables allowances from exiting product lines, accelerated depreciation resulting from the closure of facilities, and gains and losses on the sale of previously closed facilities.

In August 2012, we announced and initiated a restructuring action in the Kitchen & Bath Cabinetry segment. As a result of the restructuring, in 2012 we recorded restructuring and other charges of approximately $12 million due to the planned closure of our Martinsville, Virginia cabinet manufacturing facility. Pre-tax charges included $3.2 million of workforce reduction and exit costs to close the facility and to consolidate manufacturing at other facilities and $8.5 million of other charges, primarily accelerated depreciation of long-lived assets associated with the closed facility. The restructuring actions were undertaken to further enhance the efficiency and flexibility of the Company’s supply chains.

Pre-tax restructuring and other charges for the year ended December 31, 2011 were:



	Year Ended December 31, 2011
(In millions)	Restructuring Charges		Other Charges^(a)			Total Charges
Kitchen & Bath Cabinetry	$	3.7	$	9.0		$	12.7
Plumbing & Accessories		—		(0.1	)		(0.1	)
Advanced Material Windows & Door Systems		1.0		6.4			7.4
Total	$	4.7	$	15.3		$	20.0

^(a)

“Other Charges,” which were recorded in cost of products sold in 2011, represent charges or gains directly related to restructuring initiatives that cannot be reported as restructuring under GAAP. Such charges or gains may include losses on disposal of inventories, trade receivables allowances from exiting product lines, accelerated depreciation resulting from the closure of facilities, and gains and losses on the sale of previously closed facilities.

Pretax restructuring and other charges of $20.0 million in 2011 primarily related to cabinet and window manufacturing facility closures. These charges consisted of $3.5 million for workforce reductions including employee benefit curtailments, $11.5 million primarily for accelerated depreciation for facilities that were closed in the fourth quarter of 2011, tradename impairment charges of $1.9 million, and $3.1 million of other costs.

The Company’s restructuring liability was not material as of December 31, 2013, 2012 and 2011.