Restructuring and other costs in the first six months of 2011 in both segments primarily included cash compensation from monetizing equity awards held by Dionex employees at the date of acquisition as well as continuing charges for headcount reductions and facility consolidations in an effort to streamline operations, including the consolidation of facilities in Finland and Australia of acquired businesses with existing facilities in those countries. As of August 5, 2011, the company has identified restructuring actions that will result in additional charges of approximately $40 million, primarily in the remainder of 2011.

During the second quarter of 2011, the company recorded net restructuring and other costs by segment as follows:

(In millions)	Analytical Technologies		Laboratory Products and Services		Corporate		Total

Cost of Revenues	$	15.2	$	0.2	$	—	$	15.4
Selling, General and Administrative Expenses		38.0		—		—		38.0
Restructuring and Other Costs, Net		28.7		10.8		0.4		39.9

	$	81.9	$	11.0	$	0.4	$	93.3

	During the first six months of 2011, the company recorded net restructuring and other costs by segment as
follows:

(In millions)		Analytical Technologies		Laboratory Products and Services		Corporate		Total

Cost of Revenues		$	16.0	$	2.3	$	—	$	18.3
Selling, General and Administrative Expenses			41.1		—		—		41.1
Restructuring and Other Costs, Net			40.3		14.3		0.6		55.2

		$	97.4	$	16.6	$	0.6	$	114.6

The Analytical Technologies segment recorded $81.9 million of net restructuring and other charges in the second quarter of 2011. The segment recorded charges to cost of revenues of $15.2 million primarily for the sale of inventories revalued at the date of acquisition; charges to selling, general and administrative expenses of $38.0 million for transaction costs, net, related to the Dionex and Phadia acquisitions (Note 2); and $28.7 million of other restructuring costs, substantially all of which were cash costs. These costs included $21.6 million of cash compensation from monetizing equity awards held by Dionex employees at the date of acquisition. The remaining cash costs, which were primarily associated with headcount reductions and facility consolidations to streamline operations, consisted of $6.0 million of severance for approximately 40 employees; $0.7 million of abandoned facility costs; and $0.4 million of other cash costs, primarily retention, relocation and moving expenses associated with facility consolidations.

In the first six months of 2011, the Analytical Technologies segment recorded $97.4 million of net restructuring and other charges. The segment recorded charges to cost of revenues of $16.0 million primarily for the sale of inventories revalued at the date of acquisition and accelerated depreciation at facilities closing due to real estate consolidation; charges to selling, general and administrative expenses of $41.1 million for transaction costs, net, primarily related to the Dionex and Phadia acquisitions; and $40.3 million of other restructuring costs, substantially all of which were cash costs. These costs included $21.6 million of cash compensation from monetizing equity awards held by Dionex employees at the date of acquisition. The Analytical Technologies segment also recorded continuing cash costs associated with headcount reductions and facility consolidations to streamline operations, including the consolidation of a manufacturing and sales facility in Finland of an acquired business with an existing facility in that country, which consisted of $13.2 million of severance for approximately 120 employees; $4.7 million of abandoned facility costs; and $1.0 million of other cash costs, primarily retention, relocation and moving expenses associated with facility consolidations.

The Laboratory Products and Services segment recorded $11.0 million of net restructuring and other charges in the second quarter of 2011. The segment recorded charges to cost of revenues of $0.2 million primarily for the sale of inventories revalued at the date of acquisition and $10.8 million of other restructuring costs, $7.8 million of which were cash costs. The cash costs, which were associated with headcount reductions and facility consolidations, included $6.5 million of severance for approximately 200 employees; $1.1 million of abandoned facility costs; and $0.2 million of other cash costs associated with restructuring actions. The costs include expenses related to consolidation of several facilities of an acquired business in Australia with an existing facility in that country. The $3.0 million of non-cash costs were primarily related to a loss on sale of a heating equipment business.

In the first six months of 2011, the Laboratory Products and Services segment recorded $16.6 million of net restructuring and other charges. The segment recorded charges to cost of revenues of $2.3 million for the sale of inventories revalued at the date of acquisition and accelerated depreciation at facilities closing due to real estate consolidation and $14.3 million of other restructuring costs, $11.3 million of which were cash costs. The cash costs, which were associated with headcount reductions and facility consolidations, included $9.2 million of severance for approximately 310 employees; $1.5 million of abandoned facility costs; and $0.6 million of other cash costs associated with restructuring actions. The $3.0 million of non-cash costs were primarily related to a loss on sale of a heating equipment business.

The company recorded $0.6 million in restructuring charges at its corporate operations, all of which were cash costs for non-executive severance, in the first six months of 2011.

The following table summarizes the cash components of the company's restructuring plans. The non-cash components and other amounts reported as restructuring and other costs, net, in the accompanying statement of income have been summarized in the notes to the tables. Accrued restructuring costs are included in other accrued expenses in the accompanying balance sheet.

				Abandonment
(In millions)		Severance			of Excess Facilities		Other (a)		Total

Pre-2010 Restructuring Plans
	Balance At December 31, 2010	$	7.1		$	4.8	$	0.1	$	12.0
	Costs incurred in 2011 (b)		0.1			0.8		0.1		1.0
	Reserves reversed		(0.1)			—		—		(0.1)
	Payments		(2.7)			(2.0)		(0.1)		(4.8)
	Currency translation		0.4			0.1		—		0.5

	Balance At July 2, 2011	$	4.8		$	3.7	$	0.1	$	8.6

2010 Restructuring Plans
	Balance At December 31, 2010	$	3.2		$	0.9	$	0.1	$	4.2
	Costs incurred in 2011 (b)		4.1			0.1		0.5		4.7
	Payments		(2.6)			(0.5)		(0.5)		(3.6)
	Currency translation		0.2			—		—		0.2

	Balance At July 2, 2011	$	4.9		$	0.5	$	0.1	$	5.5

2011 Restructuring Plans
	Costs incurred in 2011 (b)	$	18.9		$	5.3	$	22.6	$	46.8
	Payments		(9.1)			(2.7)		(0.7)		(12.5)
	Currency translation		0.1			0.2		—		0.3

	Balance At July 2, 2011	$	9.9		$	2.8	$	21.9	$	34.6

The company expects to pay accrued restructuring costs as follows: severance and other costs, primarily through 2011; and abandoned-facility payments, over lease terms expiring through 2018.