Significant Accounting Policies (Tables)

6 Months Ended

Jun. 30, 2017

Accounting Policies [Abstract]

Summary of Expenses in Special Items

“Special items” included (in millions):

	Three Months				Six Months
	Ended June 30,				Ended June 30,
	2017		2016		2017			2016
Biomet merger-related
Consulting and professional fees	$	22.1	$	43.3	$	40.8		$	79.4
Employee termination benefits		9.6		3.1		6.6			7.2
Dedicated project personnel		14.2		21.2		22.9			42.9
Relocated facilities		1.5		6.3		4.3			8.0
Contract terminations		-		15.2		-			25.3
Information technology integration		1.3		3.1		3.6			4.5
Intangible asset impairment		26.8		28.0		26.8			28.0
Other		12.7		0.4		20.2			4.4
Total Biomet merger-related		88.2		120.6		125.2			199.7
Other
Consulting and professional fees		51.7		8.8		102.1			15.7
Employee termination benefits		1.4		-		2.6			-
Dedicated project personnel		8.7		1.5		21.5			3.3
Impairment/loss on disposal of assets		-		1.1		-			1.1
Relocated facilities		0.1		-		2.5			0.2
Certain litigation matters		-		-		7.0			-
Contract terminations		-		1.0		-			1.0
Information technology integration		0.3		0.2		0.8			0.3
Certain R&D agreements		2.5		-		2.5			-
Contingent consideration adjustments		0.4		-		(3.2	)		-
Other		5.3		4.7		7.7			5.3
Total Other		70.4		17.3		143.5			26.9
Special items	$	158.6	$	137.9	$	268.7		$	226.6

Summary of Liabilities Related to Integration Plans

The following table summarizes the liabilities related to these integration plans (in millions):

	Employee
	Termination			Contract
	Benefits			Terminations			Total
Balance at December 31, 2016	$	38.1		$	35.1		$	73.2
Additions		6.6			-			6.6
Cash payments		(26.9	)		(3.7	)		(30.6	)
Foreign currency exchange rate changes		0.9			0.3			1.2
Balance at June 30, 2017	$	18.7		$	31.7		$	50.4