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 India API business is reported in our Other segment. On April 6, 2017, we completed the sale of our India API business (refer to Note 2).

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. On February 1, 2017, we completed the sale of our animal health pet treats plant fixed assets (refer to Note 2). 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 September 30, 2017, management committed to a plan to sell our Israel API business. The business was classified as held-for-sale beginning at September 30, 2017. We determined that the carrying value of the Israel API business exceeded its fair value less the cost to sell. We recorded impairment charges totaling $3.3 million during the three months ended September 30, 2017. The Israel API business is reported in our Other 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):



	September 30, 2017			December 31, 2016
	Other			CHCA			Other
Assets held for sale
Current assets	$	44.0		$	—		$	5.1
Goodwill	32.6			—			5.5
Intangible assets	5.5			—			—
Property, plant and equipment	45.9			13.5			33.2
Other assets	3.1			—			3.8
Less: impairment reserves	(3.3		)	(3.7		)	(35.3		)
Total assets held for sale	$	127.8		$	9.8		$	12.3
Liabilities held for sale
Current liabilities	$	7.6		$	0.1		$	1.9
Other liabilities	25.1			—			1.9
Total liabilities held for sale	$	32.7		$	0.1		$	3.8