Reorganization Costs

9 Months Ended

Sep. 30, 2012

13. Reorganization Costs

Reorganization costs for the three and nine months ended September 30, 2012 and 2011 are as follows:


	Three months ended September 30, 2012
(in millions)	Employee Terminations		Other Charges		Total
Outdoor Solutions	$	—	$	9.3	$	9.3

Total	$	—	$	9.3	$	9.3


	Three months ended September 30, 2011
(in millions)	Employee Terminations		Other Charges		Total
Outdoor Solutions	$	—	$	3.8	$	3.8
Branded Consumables		0.6		1.8		2.4

Total	$	0.6	$	5.6	$	6.2


	Nine months ended September 30, 2012
(in millions)	Employee Terminations		Other Charges		Total
Outdoor Solutions	$	—	$	9.3	$	9.3

Total	$	—	$	9.3	$	9.3


	Nine months ended September 30, 2011
(in millions)	Employee Terminations		Other Charges		Total
Outdoor Solutions	$	—	$	3.8	$	3.8
Branded Consumables		0.6		1.8		2.4

Total	$	0.6	$	5.6	$	6.2

Outdoor Solutions Segment Reorganization Costs

During 2012, the Company initiated a plan to reorganize certain manufacturing facilities in the Far East within the winter sport business. Reorganization costs for the three and nine months ended September 30, 2012 relate to this plan.

For the three and nine months ended September 30, 2012, other charges are primarily comprised of contract termination fees.

During 2011, the Company initiated a plan to consolidate certain distribution and manufacturing processes within the Outdoor Solutions segment. This plan primarily consists of a facility consolidation in the Far East. Reorganization costs for the three and nine months ended September 30, 2011 relate to this plan.

Branded Consumables Segment Reorganization Costs

During 2011, the Company initiated a plan to consolidate certain manufacturing processes within the Branded Consumables segment. This plan includes headcount reduction and facility consolidation. Reorganization costs for the three and nine months ended September 30, 2011 relate to this plan.

Accrued Reorganization Costs

Details and activity related to accrued reorganization costs as of and for the nine months ended September 30, 2012 are as follows:


(in millions)	Accrual Balance at December 31, 2011		Reorganization Costs, net		Payments			Foreign Currency and Other		Accrual Balance at September 30, 2012
Severance and other employee-related	$	7.3	$	—	$	(6.5	)	$	—	$	0.8
Other costs		9.9		9.3		(5.7	)		—		13.5

Total	$	17.2	$	9.3	$	(12.2	)	$	—	$	14.3

- Definition

The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled.

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