Restructuring and other costs in the first three months of 2013 primarily included continuing charges for headcount reductions and facility consolidations in an effort to streamline operations, including the closure and consolidation of operations within several facilities in the U.S. and Europe.

As of May 3, 2013, the company has identified restructuring actions that will result in additional charges of approximately $70 million, primarily in the remainder of 2013.

During the first three months of 2013, 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	$	0.8	$	12.2	$	0.2	$	—	$	13.2
Selling, General and Administrative Expenses		1.3		—		—		—		1.3
Restructuring and Other Costs, Net		9.5		6.7		4.8		0.5		21.5

	$	11.6	$	18.9	$	5.0	$	0.5	$	36.0

In the first three months of 2013, the Analytical Technologies segment recorded $11.6 million of net restructuring and other charges. The segment recorded charges to cost of revenues of $0.8 million for accelerated depreciation at facilities closing due to real estate consolidation; charges to selling, general and administrative expenses of $1.3 million for transaction costs related to the pending acquisition of Life Technologies Corporation (Note 15); and $9.5 million of other restructuring costs, net, $9.2 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 $7.9 million of severance for approximately 170 employees; $0.7 million of abandoned facility costs; and $0.6 million of other cash costs, primarily for moving expenses associated with facility consolidations. The segment also recorded $0.3 million of non-cash expense for a writedown to estimated disposal value of real estate held for sale.

In the first three months of 2013, the Specialty Diagnostics segment recorded $18.9 million of net restructuring and other charges. The segment recorded charges to cost of revenues of $12.2 million primarily for the sale of inventories revalued at the date of acquisition and $6.7 million of other restructuring costs, all of which were cash costs primarily associated with headcount reductions. The cash costs consisted of $6.5 million of severance for approximately 75 employees and $0.2 million of other cash costs.

In the first three months of 2013, the Laboratory Products and Services segment recorded $5.0 million of net restructuring and other charges. The segment recorded charges to cost of revenues of $0.2 million for accelerated depreciation at facilities closing due to real estate consolidation and $4.8 million of other restructuring costs, net, $5.0 million of which were cash costs. The cash costs, which consisted of headcount reductions and facility consolidations to streamline operations, included $3.8 million of severance for approximately 70 employees; $0.5 million of abandoned facility costs; and $0.7 million of other cash costs, primarily retention, relocation and moving expenses associated with facility consolidations. The segment recorded $0.2 million of non-cash income for a gain on sale of real estate.

In the first three months of 2013, the company recorded $0.5 million of net restructuring and other charges, all of which were cash costs primarily for severance at its corporate operations and abandoned facility costs for a corporate facility.

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-2012 Restructuring Plans
	Balance At December 31, 2012	$	4.2		$	5.9	$	0.4	$	10.5
	Costs incurred in 2013 (b)		0.2			0.3		—		0.5
	Reserves reversed		(0.1)			—		—		(0.1)
	Payments		(2.9)			(1.0)		—		(3.9)
	Currency translation		—			(0.2)		—		(0.2)

	Balance At March 30, 2013	$	1.4		$	5.0	$	0.4	$	6.8

2012 Restructuring Plans
	Balance At December 31, 2012	$	15.8		$	2.4	$	2.4	$	20.6
	Costs incurred in 2013 (b)		1.1			0.6		1.3		3.0
	Reserves reversed		(1.0)			—		(0.2)		(1.2)
	Payments		(4.6)			(1.8)		(3.1)		(9.5)
	Currency translation		(0.3)			—		(0.1)		(0.4)

	Balance At March 30, 2013	$	11.0		$	1.2	$	0.3	$	12.5

2013 Restructuring Plans
	Costs incurred in 2013 (b)	$	18.2		$	0.6	$	0.4	$	19.2
	Payments		(5.8)			(0.2)		(0.3)		(6.3)
	Currency translation		(0.4)			—		—		(0.4)

	Balance At March 30, 2013	$	12.0		$	0.4	$	0.1	$	12.5

(a) Other includes 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 $0.1 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 2013; and abandoned-facility payments, over lease terms expiring through 2018.