REORGANIZATION CHARGES (Tables)

9 Months Ended

Sep. 30, 2013

Our results for the three and nine months ended September 30, 2013 include certain expenses associated with reorganizing our operations. These reorganization efforts mainly relate to our operations in Europe to close or reorganize certain offices there, improve our cost structure, and increase operating efficiencies. The following table outlines the amount of expenses, where they were recognized in our condensed consolidated statements of income, and the segments they relate to:

Nine Months Ended September 30, 2013	Performance Materials		Construction Technologies

Cost of sales line:
Employee termination and other benefits	$	0.1	$	0.7

Selling, general and administrative expenses line:
Employee termination and other benefits		0.6		2.5
Non-cash impairment charges⁽¹⁾		-		0.6

Total	$	0.7	$	3.8

⁽¹⁾ Non-cash impairment charges relate to write-down of certain assets held-for-sale to their estimated fair values based on a third-party appraisal (a Level 2 fair value input).

Three Months Ended September 30, 2013	Performance Materials		Construction Technologies

Cost of sales line:
Employee termination and other benefits	$	0.1	$	-

Selling, general and administrative expenses line:
Employee termination and other benefits		-		(0.1	)

Total	$	0.1	$	(0.1	)

- Definition

Tabular disclosure of restructuring and related costs by type of restructuring including the description of the restructuring costs, such as the expected cost; the costs incurred during the period; the cumulative costs incurred as of the balance sheet date; the income statement caption within which the restructuring charges recognized for the period are included; and changes to an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost.

+ References+ Details