Restructuring and Other Costs, Net (Tables)

9 Months Ended

Sep. 29, 2012

Restructuring And Other Costs, Net Disclosure

Schedule of Restructuring and Related Costs [Table Text Block]

       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

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

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-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.