Restructuring and Other Costs, Net (Tables)

6 Months Ended

Jul. 02, 2011

Restructuring and Other Costs, Net Tables [Abstract]

Restructuring and Other Costs by Reportable Segment [Text Block]

       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

Schedule Of Restructuring Reserve By Type Of Cost [Text Block]

       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

• Other includes cash compensation from monetizing equity awards held by Dionex employees at the date of acquisition and employee retention costs which are accrued ratably over the period through which employees must work to qualify for a payment.
• Excludes an aggregate of $3million of non-cash expense, net.

       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.