Restructuring and other costs in the first nine 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 facilities in the U.S. and Europe.

As of November 2, 2012, the company has identified restructuring actions that will result in additional charges of approximately $60 million, primarily in the remainder of 2012 and the first half of 2013.

During the third quarter of 2012, the company recorded net restructuring and other costs by segment as follows:

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

Cost of Revenues	$	0.3	$	2.7	$	0.1	$	—	$	3.1
Selling, General and Administrative Expenses		—		11.6		—		7.4		19.0
Restructuring and Other Costs, Net		8.5		1.7		4.9		0.1		15.2

	$	8.8	$	16.0	$	5.0	$	7.5	$	37.3

The Analytical Technologies segment recorded $8.8 million of net restructuring and other charges in the third quarter of 2012. The segment recorded charges to cost of revenues of $0.3 million for accelerated depreciation at facilities closing due to real estate consolidation and the sale of inventories revalued at the date of acquisition and $8.5 million of other restructuring costs, $7.9 million of which were cash costs. These costs, which were primarily associated with headcount reductions and facility consolidations including the closure and consolidation of several facilities in the U.S. and Europe, consisted of $5.1 million of severance for approximately 170 employees; $2.0 million of abandoned facility costs; and $0.8 million of other cash costs, primarily retention, relocation and moving expenses associated with facility consolidations. The segment recorded $0.6 million of non-cash expense primarily for writedowns to estimated disposal value of real estate held for sale.

The Specialty Diagnostics segment recorded $16.0 million of net restructuring and other charges in the third quarter of 2012. The segment recorded charges to cost of revenues of $2.7 million primarily for the sale of inventories revalued at the date of acquisition and, to a lesser extent, accelerated depreciation at facilities closing due to real estate consolidation; charges to selling, general and administrative expenses of $11.6 million for transaction costs related to the One Lambda acquisition and $1.7 million of other restructuring costs, all of which were cash costs. The cash costs included $1.5 million of severance for approximately 100 employees and $0.2 million of other cash costs associated with restructuring actions.

The Laboratory Products and Services segment recorded $5.0 million of net restructuring and other charges in the third quarter of 2012. The segment recorded charges to cost of revenues of $0.1 million and $4.9 million of other restructuring costs, net, $5.3 million of which were cash costs associated with headcount reductions and facility consolidations to streamline operations. The cash costs included $4.1 million of severance for approximately 140 employees; $0.4 million of abandoned facility costs; and $0.8 million of other cash costs, primarily retention, relocation and moving expenses associated with facility consolidations. The segment also recorded $0.4 million of income primarily related to a gain on sale of real estate.

During the third quarter of 2012, the company recorded charges of $7.4 million to selling, general and administrative expenses related to product liability litigation.

During the first nine 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	$	1.3	$	40.5	$	0.7	$	—	$	42.5
Selling, General and Administrative Expenses		(0.1)		13.1		0.3		(0.2)		13.1
Restructuring and Other Costs, Net		26.7		11.4		13.2		0.4		51.7

	$	27.9	$	65.0	$	14.2	$	0.2	$	107.3

In the first nine months of 2012, the Analytical Technologies segment recorded $27.9 million of net restructuring and other charges. The segment recorded charges to cost of revenues of $1.3 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 $26.7 million of other restructuring costs, net, $22.5 million of which were cash costs. The cash costs, which were associated with headcount reductions and facility consolidations including the consolidation and closure of several facilities in the U.S. and Europe, consisted of $15.8 million of severance for approximately 470 employees; $4.9 million of abandoned facility costs; and $1.8 million of other cash costs, primarily for retention, relocation and moving expenses associated with facility consolidations. The segment also recorded $4.2 million of non-cash expense, net, primarily for real estate writedowns related to facility consolidations.

In the first nine months of 2012, the Specialty Diagnostics segment recorded $65.0 million of net restructuring and other charges. The segment recorded charges to cost of revenues of $40.5 million primarily for the sale of inventories revalued at the date of acquisition; charges to selling, general and administrative expenses of $13.1 million for transaction costs related to the One Lambda acquisition; and $11.4 million of other restructuring costs, $10.7 million of which were cash costs associated with headcount reductions and facility consolidations to streamline operations. The cash costs consisted of $9.9 million of severance for approximately 220 employees; $0.4 million of abandoned facility costs; and $0.4 million of other cash 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 nine months of 2012, the Laboratory Products and Services segment recorded charges to cost of revenues of $0.7 million primarily for the sale of inventories revalued at the date of acquisition; charges to selling, general and administrative expenses of $0.3 million for revisions of estimated contingent consideration; and $13.2 million of other restructuring costs, $12.4 million of which were cash costs. The cash costs, which consisted of headcount reductions and facility consolidations to streamline operations, included $7.7 million of severance for approximately 250 employees; $2.1 million of abandoned facility costs; and $2.6 million of other cash costs, primarily retention, relocation and moving expenses associated with facility consolidations. The segment recorded $0.8 million of non-cash costs, net, primarily related to fixed asset writedowns partially offset by gains on sales of real estate.

The company recorded $0.4 million of cash costs for severance at its corporate operations, offset in part by a reduction of selling, general and administrative expenses of $0.2 million, net, associated with product liability litigation.

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	$	3.7		$	3.6	$	0.1	$	7.4
	Costs incurred in 2012 (b)		1.5			0.6		0.3		2.4
	Reserves reversed		(0.1)			—		—		(0.1)
	Payments		(2.8)			(2.2)		(0.3)		(5.3)
	Currency translation		(0.1)			—		—		(0.1)

	Balance At September 29, 2012	$	2.2		$	2.0	$	0.1	$	4.3

2011 Restructuring Plans
	Balance At December 31, 2011	$	14.1		$	3.6	$	2.5	$	20.2
	Costs incurred in 2012 (b)		1.1			1.7		2.1		4.9
	Reserves reversed		(1.6)			(0.1)		(0.7)		(2.4)
	Payments		(12.1)			(3.2)		(3.3)		(18.6)
	Currency translation		0.1			—		—		0.1

	Balance At September 29, 2012	$	1.6		$	2.0	$	0.6	$	4.2

2012 Restructuring Plans
	Costs incurred in 2012 (b)	$	32.9		$	5.2	$	3.1	$	41.2
	Payments		(16.5)			(3.4)		(2.5)		(22.4)
	Currency translation		0.1			0.1		—		0.2

	Balance At September 29, 2012	$	16.5		$	1.9	$	0.6	$	19.0

(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 $6 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 2013; and abandoned-facility payments, over lease terms expiring through 2018.