RESTRUCTURING AND OTHER COSTS

Restructuring Costs

During the three and six months ended June 30, 2017, the Company recorded net restructuring costs and other costs of $81.7 million and $84.8 million, respectively, which includes net restructuring costs of $1.5 million and $3.8 million, respectively. During the three and six months ended June 30, 2016, the Company recorded net restructuring costs and other costs of $3.6 million and $7.7 million, respectively. These costs are recorded in Restructuring and other costs on the Consolidated Statements of Operations and the associated liabilities are recorded in Accrued liabilities on the Consolidated Balance Sheets.

At June 30, 2017, the Company’s restructuring accruals were as follows:



	Severance
(in millions)	2015 and Prior Plans			2016 Plans			2017 Plans			Total

Balance at December 31, 2016	$	20.6		$	8.2		$	—		$	28.8
Provisions	0.4			(0.2		)	1.4			1.6
Amounts applied	(4.8		)	(3.1		)	(0.6		)	(8.5		)
Change in estimates	(0.6		)	(0.1		)	—			(0.7		)
Balance at June 30, 2017	$	15.6		$	4.8		$	0.8		$	21.2



	Lease/Contract Terminations
(in millions)	2015 and Prior Plans			2016 Plans			2017 Plans			Total

Balance at December 31, 2016	$	2.7		$	0.3		$	—		$	3.0
Provisions	0.4			—			0.1			0.5
Amounts applied	(1.1		)	(0.1		)	(0.1		)	(1.3		)
Change in estimates	(0.1		)	—			—			(0.1		)
Balance at June 30, 2017	$	1.9		$	0.2		$	—		$	2.1



	Other Restructuring Costs
(in millions)	2015 and Prior Plans			2016 Plans			2017 Plans			Total

Balance at December 31, 2016	$	0.5		$	0.2		$	—		$	0.7
Provisions	0.7			0.9			0.3			1.9
Amounts applied	(0.7		)	(0.9		)	(0.2		)	(1.8		)
Change in estimate	0.5			—			—			0.5
Balance at June 30, 2017	$	1.0		$	0.2		$	0.1		$	1.3

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



(in millions)	December 31, 2016		Provisions		Amounts Applied			Change in Estimates			June 30, 2017

Dental and Healthcare Consumables	$	27.9	$	3.0	$	(10.3	)	$	—		$	20.6
Technologies	4.5		0.7		(1.0		)	(0.1		)	4.1
All Other	0.1		0.3		(0.3		)	(0.2		)	(0.1		)
Total	$	32.5	$	4.0	$	(11.6	)	$	(0.3	)	$	24.6

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 continues to initiate similar actions in other regions of the world. The Company estimates the cost of these initiatives to be approximately $97.0 million, primarily for severance related benefits for employees, which is expected to be incurred as actions are implemented over the next two years.

Other costs

Other costs for the three and six months ended June 30, 2017 were $80.2 million and $81.0 million, respectively. The Company recorded an impairment charge of $79.8 million for the three months ended June 30, 2017. The impaired indefinite-lived intangibles are tradenames and trademarks related to two reporting units in the Technologies segment. For further information, see Note 14, Goodwill and Intangibles.