Restructuring and Other Costs, Net (Tables)

12 Months Ended

Dec. 31, 2011

Restructuring And Other Costs, Net Disclosure

Schedule of Restructuring and Related Costs [Table Text Block]

During 2011, 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	$	30.5	$	39.0	$	3.1	$	—	$	72.6
Selling, General and Administrative Expenses		34.5		24.0		—		3.0		61.5
Restructuring and Other Costs, Net		54.3		8.4		31.7		2.1		96.5

	$	119.3	$	71.4	$	34.8	$	5.1	$	230.6

During 2010, 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	$	7.9	$	3.3	$	2.0	$	—	$	13.2
Selling, General and Administrative Expenses		14.9		(0.8)		(0.2)		(10.9)		3.0
Restructuring and Other Costs, Net		28.9		8.2		22.7		0.4		60.2

	$	51.7	$	10.7	$	24.5	$	(10.5)	$	76.4

During 2009, 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	$	1.8	$	2.9	$	2.0	$	—	$	6.7
Selling, General and Administrative Expenses		—		2.1		(0.6)		—		1.5
Restructuring and Other Costs, Net		28.8		7.2		21.0		1.9		58.9

	$	30.6	$	12.2	$	22.4	$	1.9	$	67.1

Schedule of Restructuring Reserve by Type of Cost [Table 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, 2008	$	12.4		$	6.2	$	2.2	$	20.8
	Costs incurred in 2009 (c)		47.4			9.7		8.1		65.2
	Reserves reversed (b)		(3.2)			(1.8)		(0.3)		(5.3)
	Payments		(34.3)			(7.9)		(8.0)		(50.2)
	Currency translation		(0.1)			0.4		0.1		0.4

	Balance At December 31, 2009		22.2			6.6		2.1		30.9
	Costs incurred in 2010 (d)		8.7			5.4		4.9		19.0
	Reserves reversed (b)		(2.3)			(0.8)		(0.4)		(3.5)
	Payments		(20.4)			(6.4)		(6.5)		(33.3)
	Currency translation		(1.1)			—		(0.1)		(1.2)

	Balance At December 31, 2010		7.1			4.8		—		11.9
	Costs incurred in 2011 (e)		0.8			2.1		0.2		3.1
	Reserves reversed (b)		(0.5)			—		(0.1)		(0.6)
	Payments		(5.0)			(3.6)		(0.1)		(8.7)
	Currency translation		0.1			—		—		0.1

	Balance At December 31, 2011	$	2.5		$	3.3	$	—	$	5.8

2010 Restructuring Plans
	Costs incurred in 2010 (d)	$	11.8		$	2.4	$	3.7	$	17.9
	Payments		(8.8)			(1.6)		(3.5)		(13.9)
	Currency translation		0.1			0.1		(0.1)		0.1

	Balance At December 31, 2010		3.1			0.9		0.1		4.1
	Costs incurred in 2011 (e)		2.1			0.1		0.5		2.7
	Payments		(4.0)			(0.6)		(0.5)		(5.1)
	Currency translation		—			(0.1)		—		(0.1)

	Balance At December 31, 2011	$	1.2		$	0.3	$	0.1	$	1.6

2011 Restructuring Plans
	Costs incurred in 2011 (e)	$	41.3		$	9.7	$	24.8	$	75.8
	Payments		(27.9)			(6.2)		(21.1)		(55.2)
	Currency translation		(0.5)			0.1		—		(0.4)

	Balance At December 31, 2011	$	12.9		$	3.6	$	3.7	$	20.2

(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) Represents reductions in cost of plans.

(d) Excludes an aggregate of $27 million of non-cash charges, net, which are detailed by segment above.

(e) Excludes an aggregate of $15 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.

- Definition

Tabular disclosure of restructuring and related costs by type of restructuring including the description of the restructuring costs, such as the expected cost; the costs incurred during the period; the cumulative costs incurred as of the balance sheet date; the income statement caption within which the restructuring charges recognized for the period are included; and changes to an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost.

+ References+ Details

- Definition

Tabular disclosure of an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period.

+ References+ Details