Restructuring Policy

We consider restructuring activities to be programs whereby we fundamentally change our operations such as closing and consolidating certain manufacturing and distribution facilities, moving manufacturing of a product to another location, outsourcing the production of a product, rationalizing headcount, and realigning operations. Restructuring activities may also involve substantial realignment of the management structure of a business unit in response to changing market conditions. A liability for a cost associated with an exit or disposal activity is recognized and measured initially at its fair value in the period in which it is incurred except for a liability for a one-time termination benefit, which is recognized over its future service period.

The following table summarizes activity related to our restructuring and employee severance costs during the three months ended September 30, 2011 and 2010:


	Three Months Ended September 30,
(in millions)	2011		2010
Employee related costs (1)	$	2.7	$	0.0
Facility exit and other costs (2)		0.7		1.8

Total restructuring and employee severance (3)	$	3.4	$	1.8

(1)	Employee-related costs primarily consist of one-time termination benefits provided to employees who have been involuntarily terminated and duplicate payroll costs during transition periods.

(2)	Facility exit and other costs consist of accelerated depreciation, equipment relocation costs, project consulting fees and costs associated with restructuring our delivery of information technology infrastructure services.

(3)	We incurred restructuring expenses related to the Spin-Off of $0.4 million and $0.9 million for the three months ended September 30, 2011 and 2010, respectively.

The following table summarizes activities related to liabilities associated with our restructuring and employee severance activities during the three months ended September 30, 2011: