SPECIAL (GAINS) AND CHARGES (Tables)

12 Months Ended

Dec. 31, 2016

Restructuring Reserve:

Special (gains) and charges

(millions)	2016		2015		2014
Cost of sales
Restructuring activities		$ (0.4)		$ 16.5		$ 13.9
Inventory costs		(6.2)		(14.5)		-
Inventory reserves		-		20.6		-
Energy related charges		62.6		-		-
Fixed asset impairment and other inventory charges		10.0		24.7		0.4
Venezuela related activities		-		33.3		-
Subtotal		66.0		80.6		14.3
Special (gains) and charges
Restructuring activities		(8.7)		83.8		69.2
Champion and Nalco integration costs		-		18.7		28.4
Energy related charges		14.2		-		-
Venezuela related activities		(7.8)		256.0		-
Other		41.8		56.3		(28.8)
Subtotal		39.5		414.8		68.8
Operating income subtotal		105.5		495.4		83.1
Net income attributable to noncontrolling interest
Restructuring activities		-		(1.7)		-
Venezuela related activities		-		(11.1)		-
Subtotal		-		(12.8)		-
Total special (gains) and charges		$ 105.5		$ 482.6		$ 83.1

Energy Restructuring Plan

Restructuring Reserve:

Restructuring charges and subsequent activity

	Employee
	Termination		Asset
(millions)	Costs		Disposals		Other		Total
2013 - 2015 Activity
Recorded expense and accrual	$	55.6	$	13.2	$	15.3	$	84.1
Net cash payments		(44.3)		3.9		(2.1)		(42.5)
Non-cash charges		-		(17.1)		-		(17.1)
Effect of foreign currency translation		0.4		-		-		0.4
Restructuring liability, December 31, 2015		11.7		-		13.2		24.9
2016 Activity
Recorded expense (income) and accrual		(1.0)		0.8		4.7		4.5
Net cash payments		(6.2)		-		(8.2)		(14.4)
Non-cash charges		-		(0.8)		-		(0.8)
Effect of foreign currency translation		(0.2)		-		-		(0.2)
Restructuring liability, December 31, 2016	$	4.3	$	-	$	9.7	$	14.0

Combined Plan

Restructuring Reserve:

Restructuring charges and subsequent activity

	Employee
	Termination		Asset
(millions)	Costs		Disposals		Other		Total
2011 - 2015 Activity
Recorded expense and accrual	$	349.7	$	6.1	$	48.4	$	404.2
Net cash payments		(281.3)		16.3		(38.1)		(303.1)
Non-cash net charges		0.6		(22.4)		(4.7)		(26.5)
Effect of foreign currency translation		(9.4)		-		-		(9.4)
Restructuring liability, December 31, 2015		59.6		-		5.6		65.2
2016 Activity
Recorded expense (income) and accrual		(3.1)		(9.9)		(0.6)		(13.6)
Net cash payments		(32.8)		22.3		(4.4)		(14.9)
Non-cash net charges		-		(12.4)		-		(12.4)
Effect of foreign currency translation		1.3		-		-		1.3
Restructuring liability, December 31, 2016	$	25.0	$	-	$	0.6	$	25.6