Reorganization Costs

12 Months Ended

Dec. 31, 2011

Restructuring and Related Activities [Abstract]

Reorganization Costs Disclosure

6.       Reorganization costs

Establishment of an InternationalCommercial Hub in Switzerland

In March 2010 the Company initiated plans to relocate certain R&D and commercial operations to Switzerland to support its HGT and SP businesses outside the US.In the year toDecember 31,2011, the Company incurred reorganization costs totaling $12.5 million relating to employee involuntary termination benefits and other re-organization costs. The transition to the international commercial hub in Switzerlandhas been completed in2011.The total reorganization costs incurred since March 2010 are $33.8 million.

Owings Mills

In March 2009 the Company initiated plans to phase out operations and close itsSP manufacturing facility at Owings Mills, Maryland. In 2011the Company sold its Owings Mills facility and completed the transition ofall products manufactured at this site to DSM Pharmaceuticals, Inc..In the year toDecember 31, 2011 the Company incurred reorganization costs of $11.8 million which relate to employee involuntary termination benefits and other costs. The total reorganization costs incurred since March 2009 are $37.5 million.

As a result of the decision to transfer manufacturing from the Owings Mills site the Company revised the useful life of property, plant and equipment in the facility and in the year toDecember 31, 2011incurred accelerated depreciation of $6.6 million, which has been charged to Cost of product sales.The reorganization costs and accelerated depreciation have been recorded within the SPoperating segment.

The liability for reorganization costs arising on the establishment of the international commercial hubin Switzerlandand transfer of manufacturing from Owings Mills at December 31, 2011 is as follows:

				Closing
	Opening liability	Amount		liability at
	at January 1,	charged to re-		December 31,
	2011	organization	Paid/Utilized	2011
	$'M	$'M	$'M	$'M
	___________	____________	___________	___________
Involuntary termination benefits	10.1	12.8	(14.2)	8.7
Other reorganization costs	2.3	11.5	(13.7)	0.1
	___________	____________	___________	___________
	12.4	24.3	(27.9)	8.8
	___________	___________	___________	___________

At December 31, 2011 the closing liability for reorganization costswas recorded within accounts payable and accrued expenses.