Restructuring and other costs in the first three months of 2012 primarily included continuing charges for headcount reductions and facility consolidations in an effort to streamline operations, including the closure and consolidation of several U.S. facilities.

As of May 4, 2012, the company has identified restructuring actions that will result in additional charges of approximately $70 million, primarily in the remainder of 2012.

During the first three months of 2012, the company recorded net restructuring and other costs as follows:

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

Cost of Revenues	$	0.6	$	26.3	$	(0.1)	$	—	$	26.8
Selling, General and Administrative Expenses		(0.1)		—		—		(7.6)		(7.7)
Restructuring and Other Costs, Net		4.1		2.7		8.2		0.1		15.1

	$	4.6	$	29.0	$	8.1	$	(7.5)	$	34.2

In the first three months of 2012, the Analytical Technologies segment recorded $4.6 million of net restructuring and other charges. The segment recorded charges to cost of revenues of $0.6 million primarily for accelerated depreciation at facilities closing due to real estate consolidation; $0.1 million as a reduction of selling, general and administrative expenses; and $4.1 million of other restructuring costs, net, all of which were cash costs. The cash costs, which were associated with headcount reductions and facility consolidations to streamline operations, consisted of $3.1 million of severance for approximately 100 employees and $1.0 million of abandoned facility costs.

In the first three months of 2012, the Specialty Diagnostics segment recorded $29.0 million of net restructuring and other charges. The segment recorded charges to cost of revenues of $26.3 million primarily for the sale of inventories revalued at the date of acquisition and $2.7 million of other restructuring costs, $2.0 million of which were cash costs associated with headcount reductions and facility consolidations to streamline operations. The cash costs consisted of $1.7 million of severance for approximately 50 employees and $0.3 million of abandoned facility costs. The non-cash charges of $0.7 million consisted of writedowns to estimated disposal value of real estate held for sale.

In the first three months of 2012, the Laboratory Products and Services segment recorded a reduction to cost of revenues of $0.1 million and $8.2 million of other restructuring costs, $7.6 million of which were cash costs. The cash costs were associated with the closure and consolidation of several U.S. facilities, as well as other headcount reductions and facility consolidations. The cash costs included $5.2 million of severance for approximately 80 employees; $1.2 million of abandoned facility costs; and $1.2 million of other cash costs, primarily retention, relocation and moving expenses associated with facility consolidations. The segment recorded $0.6 million of non-cash costs primarily related to fixed asset writedowns, partially offset by a gain on sale of real estate.

The company recorded a reduction of selling, general and administrative expenses of $7.6 million primarily for a gain from settlement with a product liability insurer, offset in part by $0.1 million of cash costs for severance at its corporate operations.

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-2011 Restructuring Plans
	Balance At December 31, 2011	$	4.4		$	3.6	$	—	$	8.0
	Costs incurred in 2012 (b)		1.5			0.4		0.2		2.1
	Payments		(1.5)			(0.8)		(0.1)		(2.4)

	Balance At March 31, 2012	$	4.4		$	3.2	$	0.1	$	7.7

2011 Restructuring Plans
	Balance At December 31, 2011	$	13.3		$	3.6	$	3.7	$	20.6
	Costs incurred in 2012 (b)		3.3			0.4		1.0		4.7
	Reserves reversed		(0.7)			—		(0.6)		(1.3)
	Payments		(10.1)			(1.5)		(0.9)		(12.5)
	Currency translation		0.1			0.1		—		0.2

	Balance At March 31, 2012	$	5.9		$	2.6	$	3.2	$	11.7

2012 Restructuring Plans
	Costs incurred in 2012 (b)	$	6.0		$	1.7	$	0.6	$	8.3
	Payments		(2.9)			(0.6)		(0.4)		(3.9)

	Balance At March 31, 2012	$	3.1		$	1.1	$	0.2	$	4.4

(a) 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.

(b) Excludes an aggregate of $1 million of non-cash charges, net, which are detailed by segment above.

The company expects to pay accrued restructuring costs as follows: severance, employee-retention obligations and other costs, primarily through 2012; and abandoned-facility payments, over lease terms expiring through 2018.