Restructuring and Impairment Charges (Tables)

9 Months Ended

Sep. 30, 2012

Net Restructuring and Impairment Charges

For the three months ended September 30, 2012 and 2011, the Company recorded the following net restructuring and impairment charges:


	Three Months Ended September 30, 2012								Three Months Ended September 30, 2011
	Employee Terminations		Other Charges		Impairment		Total		Employee Terminations		Other Charges		Impairment		Total
U.S. Print and Related Services	$	5.1	$	2.7	$	1.6	$	9.4	$	11.0	$	6.9	$	10.2	$	28.1
International		2.3		2.1		—		4.4		2.9		1.7		—		4.6
Corporate		0.1		—		—		0.1		0.3		0.8		0.4		1.5

Total	$	7.5	$	4.8	$	1.6	$	13.9	$	14.2	$	9.4	$	10.6	$	34.2

For the nine months ended September 30, 2012 and 2011, the Company recorded the following net restructuring and impairment charges:


	Nine Months Ended September 30, 2012								Nine Months Ended September 30, 2011
	Employee Terminations		Other Charges		Impairment		Total		Employee Terminations		Other Charges		Impairment		Total
U.S. Print and Related Services	$	44.0	$	14.6	$	16.6	$	75.2	$	47.8	$	42.9	$	40.7	$	131.4
International		9.1		3.2		1.0		13.3		17.5		5.1		1.0		23.6
Corporate		5.0		2.8		1.6		9.4		2.9		1.5		1.3		5.7

Total	$	58.1	$	20.6	$	19.2	$	97.9	$	68.2	$	49.5	$	43.0	$	160.7

Restructuring Reserve

Activity impacting the Company’s restructuring reserve for the nine months ended September 30, 2012 was as follows:


	December 31, 2011		Restructuring Charges			Foreign Exchange and Other			Cash Paid			September 30, 2012
Employee terminations	$	27.2	$	58.1		$	(0.2	)	$	(55.3	)	$	29.8
Multi-employer pension withdrawal obligations		27.9		(0.5	)		—			(1.9	)		25.5
Lease terminations and other		32.6		21.1			2.7			(23.2)			33.2

Total	$	87.7	$	78.7		$	2.5		$	(80.4	)	$	88.5

- Definition

Tabular disclosure of restructuring and related costs by type of restructuring including the description of the restructuring costs, such as the expected cost; the costs incurred during the period; the cumulative costs incurred as of the balance sheet date; the income statement caption within which the restructuring charges recognized for the period are included; and changes to an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost.

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- Definition

Tabular disclosure of an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period.

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