NOTE 2. SEGMENT RESULTS


	Three Months Ended
	March 31,
	2016	2015
Net sales to external customers
Building Products	$287.4	$292.0
Resilient Flooring	163.9	156.8
Wood Flooring	120.5	102.6
Total net sales to external customers	$571.8	$551.4


	Three Months Ended
	March 31,
	2016	2015
Segment operating income (loss)
Building Products	$50.8	$59.8
Resilient Flooring	(5.4)	5.9
Wood Flooring	1.3	(1.2)
Unallocated Corporate	(28.4)	(28.7)
Total consolidated operating income	$18.3	$35.8


	Three Months Ended
	March 31,
	2016	2015

Total consolidated operating income	$18.3	$35.8
Interest expense	21.9	11.2
Other non-operating expense	0.3	1.3
Other non-operating (income)	(4.4)	(0.6)
Earnings from continuing operations before income taxes	$0.5	$23.9


	March 31, 2016	December 31, 2015
Segment assets
Building Products	$1,535.1	$1,068.9
Resilient Flooring	509.4	510.2
Wood Flooring	346.7	337.4
Unallocated Corporate	234.7	770.7
Total consolidated assets	$2,625.9	$2,687.2

Impairment testing of our tangible assets occurs whenever events or changes in circumstances indicate that the carrying amount of the assets may not be recoverable.

Our Unallocated Corporate segment includes assets, liabilities, income and expenses that have not been allocated to the business units. Expenses for our Corporate departments and certain employee benefit plans are allocated to the reportable segments based on known metrics, such as specific activity or headcount. The remaining items, which cannot be attributed to the other reportable segments without a high degree of generalization, including separation costs, are reported in the Unallocated Corporate segment.

Effective January 1, 2016, in anticipation of the April 1, 2016 separation, the majority of our historical corporate support functions, representing costs of approximately $20 million for the three months ended March 31, 2016, were incorporated into each of the business units. Accordingly, unallocated corporate support expenses have decreased significantly during the first three months of 2016. For the three months ended March 31, 2016 and 2015 Unallocated Corporate segment operating (loss) was comprised of the following:



	Three Months Ended
	March 31,
	2016	2015
Corporate expenses	($1.3)	($24.4)
Separation costs	(27.1)	(4.3)
Total Unallocated Corporate segment operating (loss)	($28.4)	($28.7)

As of March 31, 2016 and December 31, 2015, balance sheet items classified as Unallocated Corporate primarily include cash and cash equivalents, income tax related accounts, pension and postretirement liabilities and outstanding borrowings under our senior credit facilities. In anticipation of the April 1, 2016 separation, effective January 1, 2016, Building Products assets increased due to the incorporation of certain Unallocated Corporate assets, most notably the Armstrong trade name intangible asset, property plant and equipment comprised primarily of Corporate campus facilities, and cash surrender value of life insurance supporting deferred compensation liabilities. The following table presents a summary of Unallocated Corporate assets within these asset categories incorporated into our business units effective January 1, 2016:



Property, plant and equipment, less accumulated depreciation and amortization	$60.2
Intangible assets, net	316.6
Other non-current assets	51.2
	$428.0

Each of the items above were presented as Unallocated Corporate assets at December 31, 2015.