RESTRUCTURING AND OTHER COSTS

Restructuring Costs

During the three and nine months ended September 30, 2016 , the Company recorded net restructuring costs and other costs of $7.9 million and $15.6 million, respectively. 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. The cost incurred in 2016 were primarily related to restructuring programs initiated in 2015. During 2015, the Company reorganized portions of its laboratory business and associated manufacturing capabilities within the Dental and Healthcare Consumables segment. 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, 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	—			6.5			5.0			11.5
Amounts applied	(0.8		)	(17.0		)	(1.3		)	(19.1		)
Change in estimates	(0.1		)	(0.1		)	(0.2		)	(0.4		)
Balance at September 30, 2016	$	0.6		$	24.0		$	3.5		$	28.1



	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	—			3.4			—		3.4
Amounts applied	(0.6		)	(1.4		)	—		(2.0		)
Change in estimates	—			(2.9		)	—		(2.9		)
Balance at September 30, 2016	$	0.1		$	2.5		$	—	$	2.6



	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	0.1			2.2			—		2.3
Amounts applied	(0.2		)	(2.2		)	—		(2.4		)
Change in estimate	—			(0.3		)	—		(0.3		)
Balance at September 30, 2016	$	0.2		$	0.3		$	—	$	0.5

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			September 30, 2016

Dental and Healthcare Consumables	$	35.7	$	12.9	$	(19.3	)	$	(2.8	)	$	26.5
Technologies	4.3		3.3		(3.4		)	(0.4		)	3.8
All Other	1.1		1.0		(0.8		)	(0.4		)	0.9
Total	$	41.1	$	17.2	$	(23.5	)	$	(3.6	)	$	31.2

In October 2016, the Company announced that it is proposing plans in Germany to reorganize and combine portions of its manufacturing, logistics and distribution networks within both of the Company’s segments. As required under German law, the Company has entered into a statutory co-determination process under which it will collaborate with the appropriate labor groups to jointly define the infrastructure and staffing adjustments necessary to support this initiative. The Company also initiated similar actions in other regions of the world. The Company estimates the cost of these initiatives to range up to $85 million, primarily for severance related benefits for employees, which is expected to be incurred as actions are implemented over the next two years.