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Re-engineering Costs (Tables)

12 Months Ended

Dec. 31, 2011

Schedule of Restructuring And Related Costs by Catagory

Pretax costs incurred in the re-engineering and impairment charges caption by category were as follows:



(In millions)	2011		2010		2009
Severance	$	5.9	$	6.5	$	5.2
Asset impairment/facility moving costs	2.0		1.1		2.8
Total re-engineering and impairment charges	$	7.9	$	7.6	$	8.0

Re-engineering and Impairment Charges

Pretax costs incurred in connection with the re-engineering program included above and allocated to cost of products sold were as follows:



(In millions)	2011		2010		2009
Re-engineering and impairment charges	$	7.9	$	7.6	$	8.0
Cost of products sold	1.7		—		—
Total pretax re-engineering costs	$	9.6	$	7.6	$	8.0

Schedule of Restructuring Reserve by Type of Cost

The balances included in accrued liabilities related to re-engineering and impairment charges as of December 31, 2011, December 25, 2010, and December 26, 2009 were as follows:



(In millions)	2011			2010			2009
Beginning balance	$	2.4		$	1.5		$	2.2
Provision	7.9			7.6			8.0
Cash expenditures:
Severance	(5.7		)	(5.5		)	(5.4		)
Other	(1.1		)	(1.1		)	(1.2		)
Non-cash asset impairments	(0.5		)	(0.1		)	(2.1		)
Ending balance	$	3.0		$	2.4		$	1.5

- 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.

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- 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.

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