Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2017

Accounting Policies [Abstract]

Summary of Expenses in Special Items

“Special items” included (in millions):

	Three Months Ended					Nine Months Ended
	September 30,					September 30,
	2017			2016		2017			2016
Biomet merger-related
Consulting and professional fees	$	19.9		$	59.0	$	60.7		$	138.4
Employee termination benefits		5.4			7.1		12.0			14.3
Dedicated project personnel		10.2			21.9		33.1			64.8
Relocated facilities		1.8			9.5		6.1			17.5
Certain litigation matters		5.0			-		5.0			-
Contract terminations		-			3.5		-			28.8
Information technology integration		1.3			4.8		4.9			9.3
Goodwill and intangible asset impairment		32.7			-		59.5			28.0
Other		4.8			8.0		25.0			12.4
Total Biomet merger-related		81.1			113.8		206.3			313.5
Other
Consulting and professional fees		56.3			14.6		158.4			30.3
Employee termination benefits		(0.6	)		3.2		2.0			3.2
Dedicated project personnel		14.0			8.2		35.5			11.5
Impairment/loss on disposal of assets		-			-		-			1.1
LDR merger consideration compensation expense		-			24.1		-			24.1
Relocated facilities		0.6			-		3.1			0.2
Certain litigation matters		3.0			3.7		10.0			3.7
Contract terminations		-			0.1		-			1.1
Information technology integration		1.0			0.8		1.8			1.1
Certain R&D agreements		-			-		2.5			-
Contingent consideration adjustments		1.7			-		(1.5	)		-
Other		8.3			1.9		16.0			7.2
Total Other		84.3			56.6		227.8			83.5
Special items	$	165.4		$	170.4	$	434.1		$	397.0

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		12.0			-			12.0
Cash payments		(33.1	)		(9.4	)		(42.5	)
Foreign currency exchange rate changes		1.2			0.4			1.6
Balance at September 30, 2017	$	18.2		$	26.1		$	44.3