ASSETS HELD FOR SALE

Our India API business was classified as held-for-sale beginning as of December 31, 2015. We recorded an impairment charge totaling $6.3 million during the year ended December 31, 2016 after determining the carrying value of the India API business exceeded its fair value less the cost to sell. The API business is reported in our Other segment. As described in Note 2, on April 6, 2017, we completed the sale of our India API business.

During the three months ended October 1, 2016, management committed to a plan to sell certain fixed assets associated with our Animal Health pet treats plant. Such assets were classified as held-for-sale beginning at October 1, 2016. As described in Note 2, on February 1, 2017, we completed the sale of our Animal Health pet treats plant fixed assets. We determined that the carrying value of the fixed assets associated with our Animal Health pet treats plant exceeded the fair value less the cost to sell. We recorded impairment charges totaling $3.7 million during the year ended December 31, 2016. The assets associated with our Animal Health pet treats plant are reported in our CHCA segment.

During the three months ended July 1, 2017, management committed to a plan to sell our Russian business. Such assets were classified as held-for-sale beginning at July 1, 2017. We determined that the carrying value of the goodwill associated with our Russian business exceeded the fair value less the cost to sell. We recorded impairment charges totaling $3.7 million during the three months ended July 1, 2017. The assets associated with our Russian business are reported in our CHCI segment.

The assets held-for-sale are reported within Prepaid expenses and other current assets and liabilities held-for-sale are reported in Accrued liabilities. The amounts consist of the following (in millions):



	July 1, 2017			December 31, 2016
	CHCI			CHCA			Other
Assets held for sale
Current assets	$	17.0		$	—		$	5.1
Goodwill	7.7			—			5.5
Property, plant and equipment	—			13.5			33.2
Other assets	—			—			3.8
Less: impairment reserves	(3.7		)	(3.7		)	(35.3		)
Total assets held for sale	$	21.0		$	9.8		$	12.3
Liabilities held for sale
Current liabilities	$	8.0		$	0.1		$	1.9
Other liabilities	1.2			—			1.9
Total liabilities held for sale	$	9.2		$	0.1		$	3.8