Other Expense, Net

9 Months Ended

Sep. 29, 2012

Other Expense, Net

(10) Other Expense, Net

Other expense, net includes non-income related taxes, foreign exchange gains and losses, gains and losses related to certain derivative instruments and hedging activities, gains and losses on the sales of fixed assets and other miscellaneous income and expense. A summary of other expense, net is shown below (in millions):

	Three Months Ended						Nine Months Ended
	September 29, 2012			October 1, 2011			September 29, 2012			October 1, 2011
Other expense	$	9.3		$	13.0		$	25.5		$	18.4
Other income		(7.8	)		(2.9	)		(13.5	)		(3.1	)
Other expense, net	$	1.5		$	10.1		$	12.0		$	15.3

For the three and nine months ended September 29, 2012, other expense includes a loss of $3.7 million on the partial extinguishment of debt.  See Note 8, “Long-Term Debt.”

For the three and nine months ended September 29, 2012, other income includes gains of $7.2 million and $12.3 million, respectively, resulting from insurance recoveries related to the destruction of property, plant and equipment due to a fire. See Note 14, “Legal and Other Contingencies.”

For the three and nine months ended October 1, 2011, other income includes gains of $1.9 million and $5.8 million, respectively, related to affiliate transactions.