RESTRUCTURING AND OTHER CHARGES

The following table summarizes the impact of Company’s restructuring charges on the consolidated statements of operations for the years ended December 31:



	2016		2015		2014
Cost of sales - services	$	18.4	$	3.1	$	0.5
Cost of sales - products	7.1		1.4		1.2
Selling and administrative expense	28.8		16.1		—
Research, development and engineering expense	5.1		0.6		9.9
Total	$	59.4	$	21.2	$	11.6

The following table summarizes the Company’s restructuring charges by reporting segment for the years ended December 31:



	2016		2015		2014
Severance
NA	$	2.8	$	0.7	$	0.8
AP	7.8		1.2		0.4
EMEA	17.0		3.8		0.5
LA	11.2		5.6		6.6
Corporate	20.6		9.9		3.3
Total	$	59.4	$	21.2	$	11.6

Multi-Year Transformation Plan

During the first quarter of 2013, the Company announced a multi-year transformation plan. Certain aspects of this plan were previously disclosed under the Company's global realignment plan and global shared services plan. This multi-year realignment focused on globalizing the Company's service organization and creating a unified center-led global organization for research and development, as well as transforming the Company's general and administrative cost structure. Restructuring charges of $7.7, $21.2 and $11.6 for the years ended December 31, 2016, 2015 and 2014, respectively, related to the Company’s multi-year transformation plan. As of December 31, 2016, the multi-year transformation plan is complete.

Integration Plan

As of August 15, 2016, the date of the Acquisition, the Company has launched the integration of operations designed to realize approximately $160 of annual synergies by 2019. This integration plan focuses on the utilization of cost efficiencies and synergy opportunities that result from the Acquisition. The Company incurred restructuring charges of $42.8 for the year ended December 31, 2016 related to this plan. The Company anticipates additional restructuring costs of approximately $130 to be incurred through the end of the plan.

Delta Program

At the beginning of the 2015, Diebold Nixdorf AG initiated the Delta Program related to restructuring and realignment. As part of a change process that spanned several years, the Delta Program was designed to hasten the expansion of software and professional services operations and to further enhance profitability in the services business. This program included expansion in the high-end fields of managed services and outsourcing. It also involved capacity adjustments on the hardware side, enabling the Company to respond more effectively to market volatility while maintaining its abilities with innovation. As of August 15, 2016, the date of the Acquisition, the restructuring accrual balance acquired was $45.5 and consisted of severance activities. The Company incurred restructuring charges of $3.2 for the year ended December 31, 2016 related to this plan. As of December 31, 2016, the Company does not anticipate additional restructuring costs to be incurred through the end of the plan.

Strategic Alliance Plan

On November 10, 2016, the Company entered into a strategic alliance with the Inspur Group, a Chinese cloud computing and data center company, to develop, manufacture and distribute FSS solutions in China. The Inspur Group holds a majority stake of 60.0 percent in the new jointly owned company, which is named Inspur (Suzhou) Financial Technology Service Co. Ltd. (Inspur JV). The Inspur JV will offer a complete range of self-service terminals within the Chinese market, including ATMs. The Company will serve as the exclusive distributor outside of China for all products developed by the Inspur JV, which will be sold under the Diebold Nixdorf brand. The Company will not consolidate Inspur JV but includes the results of operations in equity in earnings of an investee included in other income (expense) of the consolidated statements of operations. In November 2016, the Inspur JV was formed and the Company does not expect a significant gain or loss from the transaction. The Company incurred restructuring charges of $5.7 for the year ended December 31, 2016 related to this plan. The Company anticipates additional restructuring costs of approximately $1.0 to be incurred through the end of the plan.

The following table summarizes the Company's cumulative total restructuring costs from continuing operations as of December 31, 2016 for the respective plans:



	Severance								Other
	Multi-year transformation plan		Integration Plan		Delta Program		Strategic Alliance		Multi-year transformation plan
NA	$	8.9	$	2.4	$	—	$	—	$	2.0
AP	4.6		2.1		—		5.7		0.6
EMEA	6.7		14.8		1.1		—		0.9
LA	24.3		6.8		0.3		—		—
Corporate	60.5		16.7		1.8		—		—
Total	$	105.0	$	42.8	$	3.2	$	5.7	$	3.5

The following table summarizes the Company’s restructuring accrual balances and related activity:



Balance at January 1, 2014	$	31.7
Liabilities incurred	11.6
Liabilities paid/settled	(35.7		)
Balance at December 31, 2014	$	7.6
Liabilities incurred	21.2
Liabilities paid/settled	(24.1		)
Balance at December 31, 2015	$	4.7
Liabilities incurred	59.4
Liabilities acquired	45.5
Liabilities paid/settled	(19.7		)
Balance at December 31, 2016	$	89.9

Other Charges

Other charges consist of items that the Company has determined are non-routine in nature and are not expected to recur in future operations. Net non-routine income (expense) of $(249.3), $(36.4) and $12.5 impacted the years ended December 31, 2016, 2015 and 2014, respectively.

Net non-routine expense for the year ended December 31, 2016 was primarily due to acquisition, divestiture and integration related fees and expenses of $118.9 primarily included within selling and administrative expenses. Additionally, net non-routine expense included purchase accounting pretax charges related to deferred revenue of $16.2, inventory valuation adjustment of $62.7 and amortization of acquired intangibles of $49.7. Legal, indemnification and professional fees related to corporate monitor efforts were also included in net non-routine expense.

Net non-routine expense for the year ended December 31, 2015 was primarily due to potential acquisition and divestiture related costs of $21.1 included within selling and administrative expense. Additionally, net non-routine expense included legal, indemnification and professional fees related to corporate monitor efforts.

Net non-routine income for the year ended December 31, 2014 related primarily to a $13.7 pre-tax gain from the sale of the Eras, recognized in gain on sale of assets, net within the consolidated statements of operations, and $5.8 pre-tax adjustment related to indirect taxes in Brazil, within products cost of sales. These gains were partially offset by legal, indemnification and professional fees paid by the Company in connection with ongoing obligations related to a prior settlement recorded within selling and administrative expense.