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Employee Termination and Restructuring Plans
 12 Months Ended
Dec. 31, 2014
Restructuring and Related Activities [Abstract]  
Employee Termination and Restructuring Plans
Employee Termination and Restructuring Plans
We recorded pre-tax employee termination and restructuring costs of $30.7 million, $22.7 million and $10.6 million for the years ended 2014, 2013 and 2012, respectively. All employee termination and restructuring actions reported in 2014 were completed as of December 31, 2014, except for certain integration-related restructuring plan actions discussed below that are expected to be completed in 2015 and 2016. As of December 31, 2013, the WMS integration-related restructuring plan and the Provoloto reorganization plan were not completed. All employee termination and restructuring actions reported in 2012 were completed as of December 31, 2012.
Bally Integration-Related Restructuring Plan
Upon our acquisition of Bally in November 2014, we began integrating Scientific Games and Bally by implementing our plans to streamline our operations and cost structure. We have recorded costs that meet the criteria under ASC 420, Exit and Disposal Cost Obligations ("ASC 420"), in each of our business segments associated with integration activities that have been initiated in the relevant period. These costs include employee separation costs and costs relating to exiting contracts. For information regarding other costs associated with our plans to streamline our operations and cost structure see Note 8 (Property and Equipment).
WMS Integration-Related Restructuring Plan
Upon our acquisition of WMS in October 2013, we began integrating Scientific Games and WMS and implementing our plans to streamline our operations and cost structure. We have recorded costs that meet the criteria under ASC 420 in each of our business segments associated with integration activities that have been initiated in the relevant period. These costs include employee separation costs, costs relating to the exiting of facilities and costs related to exiting two immaterial business lines. In addition to these restructuring costs, which are included in the table below, we recorded $4.6 million of accelerated D&A related to software for a line of gaming machines we discontinued as a result of our reorganization plans in 2013.
Other Restructuring Plans
In December 2013, we initiated a reorganization plan to exit our Provoloto instant lottery game operations in Mexico, which was completed during the three months ended March 31, 2014. In addition to the restructuring charges included in the table below, we recorded $3.1 million of accelerated D&A in 2013 related to this reorganization plan. In June 2014, we initiated a plan to exit our paper roll conversion operations in the U.S., which are immaterial to our operations. Employee termination and restructuring costs related to these initiatives are included in our Lottery business segment.
Unallocated corporate employee termination costs primarily related to terminations of certain executives, including our former chief executive officer, in the fourth quarter of 2013.    
Employee Termination and Restructuring Costs by Business Segment
The following table presents a summary of employee termination and restructuring costs by business segment related to the restructuring plans described above, including the cumulative costs incurred through December 31, 2014 since the relevant restructuring activities were initiated and the total expected costs related to the relevant restructuring activities that have been initiated. As additional integration-related activities are initiated, we expect to incur additional costs related to those activities.
Business Segment
 
 
Employee Termination Costs
 
Property Costs
 
Other
 
Total
Gaming (1)
2014
 
$
14.9

 
$
(0.1
)
 
$
0.7

 
$
15.5

Cumulative
 
18.3

 
0.9

 
2.9

 
22.1

Expected Total
 
21.3

 
0.9

 
2.9

 
25.1

 
 
 
 
 
 
 
 
 
 
Lottery (2)
2014
 
3.1

 
0.4

 
—

 
3.5

Cumulative
 
3.5

 
0.4

 
4.7

 
8.6

Expected Total
 
3.5

 
0.4

 
4.7

 
8.6

 
 
 
 
 
 
 
 
 
 
Interactive
2014
 
3.4

 
0.4

 
3.3

 
7.1

Cumulative
 
3.8

 
0.4

 
4.9

 
9.1

Expected Total
 
3.8

 
0.4

 
4.9

 
9.1

 
 
 
 
 
 
 
 
 
 
Unallocated corporate (3)
2014
 
4.4

 
0.2

 
—

 
4.6

Cumulative
 
11.3

 
2.3

 
—

 
13.6

Expected Total
 
11.3

 
2.3

 
—

 
13.6

 
 
 
 
 
 
 
 
 
 
Total
2014
 
$
25.8

 
$
0.9

 
$
4.0

 
$
30.7

Cumulative
 
$
36.9

 
$
4.0

 
$
12.5

 
$
53.4

Expected Total
 
$
39.9

 
$
4.0

 
$
12.5

 
$
56.4

(1) Other restructuring costs reflect costs related to the exit of two immaterial business lines.
(2) Includes other restructuring costs incurred in 2013 related to the write-off goodwill of $5.4 million and other costs of $1.4 million, partially offset by the reversal of an acquisition-related earn-out liability of $2.1 million.
(3) Unallocated corporate employee termination costs primarily relates to an accrual for cash severance due to our former chief executive officer.
The following table presents a summary of restructuring charges and the changes in the restructuring accrual during 2014:


Employee Termination Costs

Property Costs
 
Other

Total
Balance as of December 31, 2013

$
9.3


$
2.8

 
$
0.1


$
12.2

Accrual additions

25.8


0.9

 
4.0


30.7

Cash payments

(17.7
)

(1.2
)
 
(2.7
)

(21.6
)
Non-cash expense
 
0.5

 
(0.8
)
 
1.6

 
1.3

Balance as of December 31, 2014

$
17.9


$
1.7

 
$
3.0


$
22.6