Assets Held for Sale (Notes)

3 Months Ended

Apr. 02, 2016

Assets held for sale [Abstract]

Disposal groups, including discontinued operations, disclosure [Text Block]

ASSETS HELD FOR SALE

During the six months endedDecember 31, 2015, management committed to a plan to sell our U.S. Vitamins, Minerals, and Supplements ("VMS") and India Active Pharmaceutical Ingredients ("API") businesses. When a group of assets is classified as held for sale, the book value is evaluated and adjusted to the lower of its carrying amount or fair value less cost to sell. At December 31, 2015, we determined that the carrying value of the India API business exceeded the fair value less cost to sell, resulting in an impairment charge of $29.0 million.

Assets and liabilities associated with the U.S. VMS and India API held for sale businesses were classified as held for sale at April 2, 2016 and December 31, 2015. The assets held for sale were reported within Prepaid expenses and other current assets and liabilities held for sale were reported in Accrued liabilities. The amounts consisted of the following (in millions):

	April 2, 2016					December 31, 2015
	CHC		Other			CHC		Other
Assets held for sale
Current assets	$	56.8	$	8.7		$	55.1	$	13.6
Goodwill	8.2		10.9			13.0		14.5
Property, plant and equipment	18.9		33.7			18.8		37.4
Other assets	0.9		3.1			—		3.2
Less: impairment reserves	—		(28.2		)	—		(29.0		)
Total assets held for sale	$	84.8	$	28.2		$	86.9	$	39.7
Liabilities held for sale
Current liabilities	$	28.5	$	2.8		$	30.5	$	0.5
Other liabilities	—		1.8			—		1.7
Total liabilities held for sale	$	28.5	$	4.6		$	30.5	$	2.2