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RESTRUCTURING INITIATIVES (Tables)
 6 Months Ended
Jun. 30, 2019
Restructuring and Related Activities [Abstract]  
Summary of Restructuring and Related Costs
The costs during the three and six months ended June 30, 2019 and 2018 consisted of the following:

 
 
Three Months Ended June 30,
 
Six Months Ended June 30,
 
 
2019
 
2018
 
2019
 
2018
CTI recorded in operating profit - COGS
 
 
 
 
 
 
 
 
Manufacturing asset write-offs
 
$
6.0

 
$
—

 
$
9.8

 
$
—

Inventory write-off
 
2.6

 
.4

 
3.1

 
1.1

 
 
8.6

 
.4

 
12.9

 
1.1

 
 
 
 
 
 
 
 
 
CTI recorded in operating profit - SG&A
 
 
 
 
 
 
 
 
Net charges for employee-related costs, including severance benefits
 
13.4

 
16.5

 
48.6

 
24.8

Implementation costs, primarily related to professional service fees
 
17.3

 
4.7

 
26.0

 
5.7

Dual running costs
 
2.6

 
—

 
4.5

 
—

Contract termination and other net benefits
 
1.4

 
1.2

 
4.6

 
1.4

Impairment of other assets
 
2.3

 
—

 
2.3

 
—

Accelerated depreciation
 
.1

 
.9

 
.3

 
1.6

 
 
37.1

 
23.3

 
86.3

 
33.5

 
 
 
 
 
 
 
 
 
CTI recorded in operating profit
 
45.7

 
23.7

 
99.2

 
34.6

 
 
 
 
 
 
 
 
 
CTI recorded in other expenses
 
 
 
 
 
 
 
 
Gain on sale of Rye Office
 
(9.9
)
 
—

 
(9.9
)
 
—

Gain on sale of Malaysia Maximin
 
(3.3
)
 
—

 
(3.3
)
 
—

Gain on sale of China business (relating mainly to foreign currency translation adjustment gain)
 
—

 
—

 
(10.3
)
 
—

 
 
 
 
 
 
 
 
 
Total CTI
 
$
32.5

 
$
23.7

 
$
75.7

 
$
34.6

 
 
 
 
 
 
 
 
 
Open Up Avon
 
$
28.3

 
$
—

 
$
73.4

 
$
—

Transformation Plan
 
$
4.2

 
$
24.5

 
$
2.2

 
$
35.3

Other
 
$
—

 
$
(.8
)
 
$
.1

 
$
(.7
)

The following table presents the restructuring charges incurred to date, under Open Up Avon and the Transformation Plan, along with the estimated charges expected to be incurred on approved initiatives under the plans:
 
 
Employee- Related Costs
 
Inventory/ Asset Write-offs
 
Contract
Terminations/Other
 
Foreign Currency Translation Adjustment Write-offs
 
Total
Open Up Avon
 
 
 
 
 
 
 
 
 
 
Charges incurred to-date
 
$
76.1

 
$
105.1

 
$
5.2

 
$
(10.9
)
 
$
175.5

Estimated charges to be incurred on approved initiatives
 
—

 
—

 
.1

 
—

 
.1

Total expected charges on approved initiatives
 
$
76.1

 
$
105.1

 
$
5.3

 
$
(10.9
)
 
$
175.6

 
 
 
 
 
 
 
 
 
 
 
Transformation Plan
 
 
 
 
 
 
 
 
 

Charges incurred to-date
 
$
126.9

 
$
2.3

 
$
40.9

 
$
3.4

 
$
173.5

Estimated charges to be incurred on approved initiatives
 
—

 
—

 
—

 
—

 
—

Total expected charges on approved initiatives
 
$
126.9

 
$
2.3

 
$
40.9

 
$
3.4

 
$
173.5
Schedule of Restructuring Reserve
The liability balance included in other accrued liabilities in our Consolidated Statements of Operations for the restructuring actions associated with Open Up Avon at June 30, 2019 is as follows:
 
 
Employee-Related Costs
 
Inventory/Assets Write-offs
 
Foreign Currency Translation Adjustment Write-offs
 
Contract Terminations/Other
 
Total
Balance at December 31, 2018
 
$
19.6

 
$
—

 
$
—

 
$
1.1

 
$
20.7

2019 charges
 
$
52.9

 
$
15.2

 
$
(10.9
)
 
$
4.5

 
61.7

Adjustments
 
(3.1
)
 
—

 
—

 
(.1
)
 
(3.2
)
Cash payments
 
(35.4
)
 
—

 
—

 
(1.8
)
 
(37.2
)
Non-cash write-offs
 
—

 
(15.2
)
 
10.9

 
—

 
(4.3
)
Foreign exchange
 
(.8
)
 
—

 
—

 
—

 
(.8
)
Balance at June 30, 2019
 
$
33.2

 
$
—

 
$
—

 
$
3.7

 
$
36.9



The liability balance included in other accrued liabilities in our Consolidated Balance Sheet for the restructuring actions associated with our Transformation Plan as of June 30, 2019 is as follows:
 
 
Employee-Related Costs
 
Contract Terminations/Other
 
Total
Balance at December 31, 2018
 
$
34.4

 
$
3.6

 
$
38.0

2019 charges
 
(1.1
)
 
.2

 
(.9
)
Cash payments
 
(19.9
)
 
(2.7
)
 
(22.6
)
Foreign exchange
 
.1

 
—

 
.1

Balance at June 30, 2019
 
$
13.5

 
$
1.1

 
$
14.6
Schedule of Restructuring Charges Reportable by Business Segment The charges, net of adjustments, of initiatives under the Open Up Avon and the Transformation Plan, along with the estimated charges expected to be incurred on approved initiatives under the plans, by reportable segment are as follows:
 
 
Europe, Middle East & Africa
 
South Latin America
 
North Latin America
 
Asia
Pacific
 
Global & Other Operating Segments
 
Total
Open Up Avon
 
 
 
 
 
 
 
 
 
 
 
 
2018
 
$
32.2

 
$
36.4

 
$
27.9

 
$
14.4

 
$
6.2

 
$
117.1

First quarter 2019
 
13.5

 
12.7

 
2.9

 
(3.2
)
 
7.3

 
33.2

Second quarter 2019
 
4.5

 
13.7

 
4.3

 
(1.2
)
 
3.9

 
25.2

Charges incurred to-date
 
50.2

 
62.8

 
35.1

 
10.0

 
17.4

 
175.5

Estimated charges to be incurred on approved initiatives
 
.1

 
—

 
—

 
—

 
—

 
.1

Total expected charges on approved initiatives
 
$
50.3

 
$
62.8

 
$
35.1

 
$
10.0

 
$
17.4

 
$
175.6

 
 
 
 
 
 
 
 
 
 
 
 
 
Transformation Plan
 
 
 
 
 
 
 
 
 
 
 
 
2015
 
$
—

 
$
—

 
$
—

 
$
—

 
$
21.4

 
$
21.4

2016
 
30.9

 
13.2

 
4.4

 
9.1

 
16.8

 
74.4

2017
 
.9

 
5.6

 
(.6
)
 
(.5
)
 
49.4

 
54.8

2018
 
5.0

 
4.1

 
.6

 
.6

 
13.4

 
23.7

First quarter 2019
 
(1.1
)
 
—

 
—

 
—

 
.3

 
(.8
)
Second quarter 2019
 
—

 
—

 
—

 
—

 
—

 
—

Charges incurred to-date
 
35.7


22.9


4.4


9.2


101.3


173.5

Estimated charges to be incurred on approved initiatives
 
—

 
—

 
—

 
—

 
—

 
—

Total expected charges on approved initiatives
 
$
35.7

 
$
22.9

 
$
4.4

 
$
9.2

 
$
101.3

 
$
173.5