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RESTRUCTURING AND OTHER COSTS
 12 Months Ended
Dec. 31, 2016
Restructuring and Related Activities [Abstract]  
RESTRUCTURING AND OTHER COSTS
RESTRUCTURING AND OTHER COSTS

Restructuring Costs

Restructuring costs of $20.9 million, $61.4 million and $9.9 million for the year ended 2016, 2015 and 2014, respectively, are reflected in Restructuring and other costs in the Consolidated Statement of Operations and the associated liabilities are recorded in Accrued liabilities and Other noncurrent liabilities in the Consolidated Balance Sheets.  These costs consist of employee severance benefits, payments due under operating contracts, and other restructuring costs.

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 $83.0 million, primarily for severance related benefits for employees, which is expected to be incurred as actions are implemented over the next two years.

During 2015, the Company announced that it reorganized portions of its laboratory business and associated manufacturing capabilities within the Dental and Healthcare Consumables segment. During the year ended December 31, 2015, the Company recorded $37.3 million of costs that consist primarily of employee severance benefits related to these and other similar actions. Also during the year ended December 31, 2015, the Company recorded restructuring costs of $16.3 million within the Technologies segment that consists primarily of employee severance benefits related to the global efficiency initiative. These restructuring costs were offset by changes in estimates of $6.6 million, related to adjustments to the cost of initiatives in prior years. Other costs associated with 2015 plans of $7.4 million and $9.1 million were recorded in Cost of products sold and Selling, general and administrative expenses, respectfully, in the Consolidated Statements of Operations.

During 2014, the Company initiated several restructuring plans primarily related to closing locations as a result of integration activities as the Company realigned certain implant and implant related businesses to better leverage the Company’s resources by reducing costs and obtaining operational efficiencies.  These restructuring costs were offset by changes in estimates of $3.0 million, related to adjustments to the cost of initiatives in prior years.








At December 31, 2016, the Company’s restructuring accruals were as follows:
 
Severances
(in millions)
2014 and Prior Plans
 
2015 Plans
 
2016 Plans
 
Total
 
 
 
 
 
 
 
 
Balance at December 31, 2015
$
1.5

 
$
34.6

 
$
—

 
$
36.1

Provisions and adjustments
—

 
4.7

 
11.4

 
16.1

Amounts applied
(0.8
)
 
(18.5
)
 
(2.8
)
 
(22.1
)
Change in estimates
(0.1
)
 
(0.8
)
 
(0.4
)
 
(1.3
)
Balance at December 31, 2016
$
0.6

 
$
20.0

 
$
8.2

 
$
28.8


 
Lease/Contract Terminations
(in millions)
2014 and Prior Plans
 
2015 Plans
 
2016 Plans
 
Total
 
 
 
 
 
 
 
 
Balance at December 31, 2015
$
0.8

 
$
3.4

 
$
—

 
$
4.2

Provisions and adjustments
—

 
5.4

 
0.5

 
5.9

Amounts applied
(0.4
)
 
(3.3
)
 
(0.2
)
 
(3.9
)
Change in estimates
(0.2
)
 
(3.0
)
 
—

 
(3.2
)
Balance at December 31, 2016
$
0.2

 
$
2.5

 
$
0.3

 
$
3.0


 
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 and adjustments
0.1

 
3.1

 
0.5

 
3.7

Amounts applied
(0.2
)
 
(3.0
)
 
(0.3
)
 
(3.5
)
Change in estimates
—

 
(0.4
)
 
—

 
(0.4
)
Balance at December 31, 2016
$
0.2

 
$
0.3

 
$
0.2

 
$
0.7


The following table provides the cumulative amounts for the provisions and adjustments and amounts applied for all the plans by segment:
(in millions)
December 31, 2015
 
Provisions and
 Adjustments
 
Amounts
Applied
 
Change in Estimates
 
December 31, 2016
 
 
 
 
 
 
 
 
 
 
Dental and Healthcare Consumables
$
35.7

 
$
20.5

 
$
(24.4
)
 
$
(3.9
)
 
$
27.9

Technologies
4.3

 
4.9

 
(4.1
)
 
(0.6
)
 
4.5

All Other
1.2

 
0.3

 
(1.0
)
 
(0.4
)
 
0.1

Total
$
41.2

 
$
25.7

 
$
(29.5
)
 
$
(4.9
)
 
$
32.5













At December 31, 2015, the Company’s restructuring accruals were as follows:
 
Severances
(in millions)
2013 and
Prior Plans
 
2014 Plans
 
2015 Plans
 
Total
 
 
 
 
 
 
 
 
Balance at December 31, 2014
$
1.0

 
$
5.0

 
$
—

 
$
6.0

Provisions and adjustments
0.1

 
0.7

 
59.0

 
59.8

Amounts applied
(0.7
)
 
(4.1
)
 
(19.3
)
 
(24.1
)
Change in estimates
(0.1
)
 
(0.4
)
 
(5.1
)
 
(5.6
)
Balance at December 31, 2015
$
0.3

 
$
1.2

 
$
34.6

 
$
36.1


 
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 and adjustments
—

 
(0.5
)
 
5.0

 
4.5

Amounts applied
(0.2
)
 
(0.7
)
 
(0.9
)
 
(1.8
)
Change in estimates
—

 
—

 
(0.7
)
 
(0.7
)
Balance at December 31, 2015
$
0.3

 
$
0.5

 
$
3.4

 
$
4.2



 
Other Restructuring Costs
(in millions)
2013 and Prior Plans
 
2014 Plans
 
2015 Plans
 
Total
 
 
 
 
 
 
 
 
Balance at December 31, 2014
$
—

 
$
1.1

 
$
—

 
$
1.1

Provisions and adjustments
—

 
0.2

 
3.5

 
3.7

Amounts applied
—

 
(0.8
)
 
(2.8
)
 
(3.6
)
Change in estimates
—

 
(0.2
)
 
(0.1
)
 
(0.3
)
Balance at December 31, 2015
$
—

 
$
0.3

 
$
0.6

 
$
0.9


The following table provides the cumulative amounts for the provisions and adjustments and amounts applied for all the plans by segment:
(in millions)
December 31, 2014
 
Provisions and
 Adjustments
 
Amounts
Applied
 
Change in Estimates
 
December 31, 2015
 
 
 
 
 
 
 
 
 
 
Dental and Healthcare Consumables
$
6.2

 
$
54.3

 
$
(20.9
)
 
$
(3.9
)
 
$
35.7

Technologies
3.0

 
11.9

 
(8.0
)
 
(2.6
)
 
4.3

All Other
0.1

 
1.8

 
(0.6
)
 
(0.1
)
 
1.2

Total
$
9.3

 
$
68.0

 
$
(29.5
)
 
$
(6.6
)
 
$
41.2



Other Costs

For the year ended December 31, 2016, the Company recorded other costs of $2.3 million, which were primarily related to legal costs.

For the year ended December 31, 2015, the Company recorded other costs of $3.3 million, which included $4.2 million of impairments of fixed assets and intangibles offset by income from legal settlements.

For the year ended December 31, 2014, the Company recorded other costs of $1.2 million, which were primarily the result of legal settlements.