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Discontinued Operations
 9 Months Ended
Sep. 30, 2017
Discontinued Operations and Disposal Groups [Abstract]  
Discontinued Operations
Discontinued Operations

As detailed above, for 2017 and prior year periods the Company’s discontinued operations include the results of the SARL Businesses sold in March 2017 and the NATG business sold in December 2015.  Total special charges incurred in the third quarter totaled approximately $0.3 million related to the discontinued SARL businesses which incurred additional $0.2 million of costs related to a transitional services agreement and NATG discontinued operations incurred $0.1 million related to the ongoing restitution proceedings against certain former NATG executives. For the nine months ended September 30, 2017, total special charges incurred were $28.6 million. The combined loss on the sale of the SARL Businesses totaled $24.4 million, which included an $8.2 million loss on the sale of net assets, $14.4 million of translation adjustments, $1.0 million of legal, professional and other costs, $0.3 million of severance and other personnel costs and $0.5 million of costs related to a transitional services agreement were recorded. In addition, NATG discontinued operations incurred approximately $3.5 million of special charges primarily related to updating our future lease cash flows and $0.7 million related to the ongoing restitution proceedings previously mentioned. Below is a summary of the impact on net sales, net loss and loss per share from discontinued operations for the three and nine month periods ended September 30, 2017 and 2016.

 
 
Three Months Ended
September 30,
 
Nine Months Ended
September 30,
 
2017
 
2016
 
2017
 
2016
Net sales
$
0.0

 
$
124.6

 
$
117.0

 
$
402.7

Cost of sales
—

 
111.5

 
102.9

 
356.8

Gross profit
0.0

 
13.1

 
14.1

 
45.9

Selling, distribution & administrative expenses
2.4

 
20.3

 
22.4

 
73.5

Special charges
0.3

 
(0.3
)
 
28.6

 
9.0

Operating loss from discontinued operations
(2.7
)
 
(6.9
)
 
(36.9
)
 
(36.6
)
Interest and other income, net
0.3

 
—

 
0.8

 
(1.1
)
Loss from discontinued operations before income taxes
(3.0
)
 
(6.9
)
 
(37.7
)
 
(35.5
)
Provision for (benefit from) income taxes
(0.2
)
 
0.5

 
(0.6
)
 
0.4

Net loss from discontinued operations
$
(2.8
)
 
$
(7.4
)
 
$
(37.1
)
 
$
(35.9
)
Net loss per share – basic and diluted
$
(0.08
)
 
$
(0.20
)
 
$
(1.00
)
 
$
(0.97
)