RESTRUCTURING AND OTHER COSTS

Restructuring Costs

During the three months ended March 31, 2016 and 2015, the Company recorded net restructuring costs and other costs of $4.1 million and $5.4 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 March 31, 2016, the Company’s restructuring accruals were as follows:



	Severance
(in millions)	2014 and Prior Plans			2015 Plans			2016 Plans			Total

Balance at December 31, 2015	$	1.5		$	34.6		$	—		$	36.1
Provisions	—			1.3			2.0			3.3
Amounts applied	(0.6		)	(7.4		)	(0.1		)	(8.1		)
Change in estimates	(0.1		)	(0.1		)	—			(0.2		)
Balance at March 31, 2016	$	0.8		$	28.4		$	1.9		$	31.1



	Lease/Contract Terminations
(in millions)	2014 and Prior Plans			2015 Plans			2016 Plans		Total

Balance at December 31, 2015	$	0.7		$	3.4		$	—	$	4.1
Provisions	—			0.1			—		0.1
Amounts applied	(0.2		)	(0.1		)	—		(0.3		)
Balance at March 31, 2016	$	0.5		$	3.4		$	—	$	3.9



	Other Restructuring Costs
(in millions)	2014 and Prior Plans			2015 Plans			2016 Plans		Total

Balance at December 31, 2015	$	0.3		$	0.6		$	—	$	0.9
Provisions	—			0.2			—		0.2
Amounts applied	(0.1		)	(0.2		)	—		(0.3		)
Change in estimate	—			0.1			—		0.1
Balance at March 31, 2016	$	0.2		$	0.7		$	—	$	0.9

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



(in millions)	December 31, 2015		Provisions		Amounts Applied			Change in Estimates			March 31, 2016

Dental and Healthcare Consumables	$	35.7	$	3.2	$	(6.8	)	$	(0.2	)	$	31.9
Technologies	4.3		0.4		(1.7		)	0.1			3.1
All Other	1.1		—		(0.2		)	—			0.9
Total	$	41.1	$	3.6	$	(8.7	)	$	(0.1	)	$	35.9