Note 5: Asset Impairment, Restructuring, and Other Special Charges

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



	Three Months Ended September 30,				Nine Months Ended September 30,
	2016		2015		2016		2015
Severance:
Human pharmaceutical	$	—	$	9.6	$	—	$	26.5
Animal health	8.3		2.5		37.0		38.8
Total severance	8.3		12.1		37.0		65.3
Asset impairment and other special charges:
Human pharmaceutical	—		0.9		—		18.0
Animal health	37.2		29.4		197.9		139.5
Total asset impairment and other special charges	37.2		30.3		197.9		157.5
Total asset impairment, restructuring, and other special charges	$	45.5	$	42.4	$	234.9	$	222.8

Severance costs recognized during the three months ended September 30, 2016 related primarily to the integration of Novartis AH. Severance costs recognized during the nine months ended September 30, 2016 related primarily to the integration of Novartis AH, as well as our decision to close an animal health manufacturing plant in Ireland. Severance costs recognized during the three and nine months ended September 30, 2015 related primarily to the integration of Novartis AH, as well as actions taken to reduce our cost structure.

Asset impairment and other special charges recognized during the three months ended September 30, 2016 resulted primarily from integration costs related to our acquisition of Novartis AH. Asset impairment and other special charges recognized during the nine months ended September 30, 2016 resulted primarily from integration costs related to our acquisition of Novartis AH, as well as $87.2 million of asset impairment and other charges related to our decision to close an animal health manufacturing plant in Ireland. The manufacturing plant was written down to its estimated fair value, which was based primarily on recent sales of similar assets. Asset impairment and other special charges recognized during the three and nine months ended September 30, 2015 related primarily to integration costs related to our acquisition of Novartis AH. The asset impairment and other special charges recognized during the nine months ended September 30, 2015 also related to intangible asset impairments due to product rationalization resulting from our acquisition of Novartis AH.