Restructuring Charges (Tables)

12 Months Ended

Dec. 31, 2017

The following table summarizes the restructuring expense by segment and discontinued operations for the years ended December 31, 2017, 2016, and 2015:

(In thousands)	2017		2016			2015
Flavors & Fragrances	$	36,278	$	13,719		$	37,309
Color		-		81			2,113
Asia Pacific		-		-			82
Corporate and Other		238		751			3,299
Total Continuing Operations		36,516		14,551			42,803
Discontinued Operations		-		(3,485	)		43
Total Restructuring	$	36,516	$	11,066		$	42,846

Summary of Restructuring Costs

The Company recorded restructuring costs in continuing operations for the year ended December 31, 2017, as follows:

(In thousands)	Selling & Administrative			Cost of Products Sold		Total
Employee separation	$	(638	)	$	-	$	(638	)
Long-lived asset impairment		2,435			-		2,435
Loss on sale of business		21,563			-		21,563
Write-down of inventory		-			2,889		2,889
Other costs⁽¹⁾		10,267			-		10,267
Total	$	33,627		$	2,889	$	36,516

⁽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 year ended December 31, 2016, as follows:

(In thousands)	Selling & Administrative		Cost of Products Sold		Total
Employee separation	$	1,279	$	-	$	1,279
Long-lived asset impairment		1,659		-		1,659
Loss on asset sales		212		-		212
Write-down of inventory		-		2,065		2,065
Other costs⁽¹⁾		9,336		-		9,336
Total	$	12,486	$	2,065	$	14,551

⁽¹⁾

Other costs include decommissioning costs, professional services, moving costs, and other related costs.

The Company recorded restructuring costs in continuing operations for the year ended December 31, 2015, as follows:

(In thousands)	Selling & Administrative			Cost of Products Sold		Total
Employee separation	$	7,155		$	-	$	7,155
Long-lived asset impairment		14,551			-		14,551
Gain on asset sales		(1,301	)		-		(1,301	)
Write-down of inventory		-			6,098		6,098
Other costs⁽¹⁾		16,300			-		16,300
Total	$	36,705		$	6,098	$	42,803

⁽¹⁾

Other costs include decommissioning costs, professional services, moving costs, and other related costs.

Summary of Accrual for Restructuring and Other Charges

The following table summarizes the accrual activity for the restructuring liabilities for the years ended December 31, 2017 and 2016:

(In thousands)	Employee Separations			Other Costs			Total
Balance as of December 31, 2015	$	10,260		$	912		$	11,172
Expense activity		1,279			9,336			10,615
Cash spent		(4,434	)		(9,678	)		(14,112	)
Translation adjustment		(146	)		-			(146	)
Balance as of December 31, 2016		6,959			570			7,529
Expense activity		(4,435	)		9,735			5,300
Cash spent		(2,403	)		(9,001	)		(11,404	)
Translation adjustment		95			-			95
Balance as of December 31, 2017	$	216		$	1,304		$	1,520