The components of the charges included in asset impairments, restructuring, and other special charges in our consolidated statements of operations are described below.



	2012		2011		2010
Severance	$	74.5	$	251.8	$	142.0
Asset impairments and other special charges	206.6		149.6		50.0
Asset impairments, restructuring, and other special charges	$	281.1	$	401.4	$	192.0

The charge against earnings resulting from the aggregate write down of all assets from their carrying value to their fair value.

+ References+ Details

- Definition

The charge against earnings in the period for known and estimated costs of termination benefits provided to current employees that are involuntarily terminated under a benefit arrangement associated with exit from or disposal of business activities or restructurings pursuant to a duly authorized plan, excluding costs or losses pertaining to an entity newly acquired in a business combination or a discontinued operation as defined by generally accepted accounting principles and costs associated with one-time termination benefits.

+ References

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+ Details