RESTRUCTURING AND OTHER COSTS

Restructuring Costs

During the three and nine months ended September 30, 2015, the Company recorded net restructuring costs and other costs of $6.6 million and $50.9 million, respectively. On May 22, 2015, the Company announced that it reorganized portions of its laboratory business and associated manufacturing capabilities within the Dental Consumables, Endodontics and Dental Laboratory Businesses segment. During the nine months ended September 2015 , the Company recorded $34.0 million of costs that consist primarily of employee severance benefits related to these and other similar actions. Also during the nine months ended September 30, 2015, the Company recorded restructuring costs of $10.2 million within the Healthcare, Orthodontic and Implant Businesses segment primarily related to the global efficiency initiative During the three and nine months ended September 30, 2014, the Company recorded net restructuring and other costs of $2.5 million and $4.5 million, respectively. These costs are recorded in “Restructuring and other costs” in the Consolidated Statements of Operations and the associated liabilities are recorded in “Accrued liabilities” in the Consolidated Balance Sheets.

At September 30, 2015, the Company’s restructuring accruals were as follows:



	Severance
(in millions)	2013 and Prior Plans			2014 Plans			2015 Plans			Total

Balance at December 31, 2014	$	0.9		$	5.1		$	—		$	6.0
Provisions	0.1			0.5			44.8			45.4
Amounts applied	(0.6		)	(3.4		)	(11.3		)	(15.3		)
Change in estimates	(0.1		)	(0.2		)	(1.3		)	(1.6		)
Balance at September 30, 2015	$	0.3		$	2.0		$	32.2		$	34.5



	Lease/Contract Terminations
(in millions)	2013 and Prior Plans			2014 Plans			2015 Plans			Total

Balance at December 31, 2014	$	0.5		$	1.7		$	—		$	2.2
Provisions	—			—			1.1			1.1
Amounts applied	(0.2		)	(0.5		)	(0.4		)	(1.1		)
Change in estimates	—			—			—			—
Balance at September 30, 2015	$	0.3		$	1.2		$	0.7		$	2.2



	Other Restructuring Costs
(in millions)	2013 and Prior Plans		2014 Plans			2015 Plans			Total

Balance at December 31, 2014	$	—	$	1.1		$	—		$	1.1
Provisions	—		0.2			2.6			2.8
Amounts applied	—		(0.8		)	(1.9		)	(2.7		)
Change in estimate	—		(0.1		)	—			(0.1		)
Balance at September 30, 2015	$	—	$	0.4		$	0.7		$	1.1

The following table provides the year-to-date changes in the restructuring accruals by segment:



(in millions)	December 31, 2014		Provisions		Amounts Applied			Change in Estimates			September 30, 2015

Dental Consumables, Endodontic and Dental Laboratory Businesses	$	5.3	$	34.7	$	(10.2	)	$	(1.0	)	$	28.8
Healthcare, Orthodontic and Implant Businesses	3.8		11.7		(8.1		)	(0.7		)	6.7
Select Developed and Emerging Markets Businesses	0.1		1.1		(0.4		)	—			0.8
All Other	0.1		1.8		(0.4		)	—			1.5
Total	$	9.3	$	49.3	$	(19.1	)	$	(1.7	)	$	37.8