Restructuring.

The Company recorded $53.7 million, $5.7 million and $19.5 million in restructuring costs during the years ended May 31, 2014, 2013 and 2012, respectively. During fiscal years 2013 and 2012 the expense is employee severance costs, with fiscal year 2014 including both employee severance costs and plant closure costs. The expense during fiscal 2014 and 2013 resulted primarily from the planned closures of the Swindon, United Kingdom manufacturing facility and the Le Locle, Switzerland manufacturing facility. The expense during fiscal 2012 resulted primarily from the global reconstructive products reorganization program and the planned closure of the Swindon, United Kingdom manufacturing facility. These restructuring charges were recorded within cost of sales, selling, general and administrative expense, and research and development expense and other accrued expenses. A summary of the severance and benefit costs in the periods presented is as follows:




(in millions)	Restructuring Costs
Restructuring Accrual:
Balance at May 31, 2011	$	5.9
Costs incurred and charged to expense	19.5
Costs paid or otherwise settled	(14.2		)
Non-cash adjustments⁽¹⁾	(1.7		)
Balance at May 31, 2012	9.5
Costs incurred and charged to expense	5.7
Costs paid or otherwise settled	(6.4		)
Non-cash adjustments⁽¹⁾	0.1
Balance at May 31, 2013	8.9
Costs incurred and charged to expense	53.7
Costs paid or otherwise settled	(22.3		)
Non-cash adjustments⁽¹⁾	2.2
Balance at May 31, 2014	$	42.5


(1)	Primarily related to foreign currency fluctuations.