Restructuring (Tables)

9 Months Ended

Sep. 30, 2016

Restructuring [Abstract]

Restructuring Cost by Segment

The following table summarizes the restructuring expense by segment and discontinued operations for the three and nine months ended September 30, 2016 and 2015, respectively:

	Three Months Ended September 30,						Nine Months Ended September 30,
(In thousands)	2016			2015			2016			2015
Flavors & Fragrances	$	2,763		$	10,035		$	8,630		$	23,055
Color		(67	)		245			65			1,828
Asia Pacific		-			-			-			58
Corporate & Other		85			672			703			2,748
Total Continuing Operations		2,781			10,952			9,398			27,689
Discontinued Operations		-			(71	)		(3,485	)		43
Total Restructuring	$	2,781		$	10,881		$	5,913		$	27,732

Summary of Restructuring Costs

The Company recorded restructuring costs in continuing operations for the three and nine months ended September 30, 2016, as follows:

Three Months Ended September 30, 2016

(In thousands)	Selling & Administrative			Cost of Products Sold		Total
Employee separation	$	288		$	-	$	288
Long-lived asset impairment (gain)		(231	)		-		(231	)
Write-down of inventory		-			-		-
Other restructuring costs(1)		2,724			-		2,724
Total	$	2,781		$	-	$	2,781

Nine Months Ended September 30, 2016

(In thousands)	Selling & Administrative		Cost of Products Sold		Total
Employee separation	$	738	$	-	$	738
Long-lived asset impairment		502		-		502
Write-down of inventory		-		810		810
Other restructuring costs(1)		7,348		-		7,348
Total	$	8,588	$	810	$	9,398

⁽¹⁾ Other costs include decommissioning costs, professional services, temporary labor, moving costs and other related costs.

The Company recorded restructuring costs in continuing operations for the three and nine months ended September 30, 2015, as follows:

Three Months Ended September 30, 2015

(In thousands)	Selling & Administrative		Cost of Products Sold		Total
Employee separation	$	745	$	-	$	745
Long-lived asset impairment		2,610		-		2,610
Write-down of inventory		-		2,814		2,814
Other restructuring costs(1)		4,783		-		4,783
Total	$	8,138	$	2,814	$	10,952

Nine Months Ended September 30, 2015

(In thousands)	Selling & Administrative			Cost of Products Sold		Total
Employee separation	$	4,449		$	-	$	4,449
Long-lived asset impairment		10,090			-		10,090
Gain on asset sales		(1,301	)		-		(1,301	)
Write-down of inventory		-			3,095		3,095
Other restructuring costs(1)		11,356			-		11,356
Total	$	24,594		$	3,095	$	27,689

⁽¹⁾ Other costs include decommissioning costs, professional services, temporary labor, moving costs and other related costs.

Summary of Accrual for Restructuring and Other Charges

The following table summarizes the accrual activities for the restructuring activities for the nine months ended September 30, 2016:

(In thousands)	Employee Separations			Other			Total
Balance as of December 31, 2015	$	10,260		$	912		$	11,172
Expense activity		738			7,348			8,086
Cash spent		(3,216	)		(7,620	)		(10,836	)
Translation adjustment		209			-			209
Balance as of September 30, 2016	$	7,991		$	640		$	8,631