Exit and Disposal Activities (Tables)

9 Months Ended

Sep. 26, 2015

Restructuring Cost and Reserve [Line Items]

Schedule of Restructuring Reserve by Type of Cost

The following table outlines amounts recorded within the unaudited condensed consolidated statement of operations associated with the Company's exit and disposal activities for the third quarter of 2015 and 2014:



	For the third quarter of 2015						For the third quarter of 2014
	SG&A		COGS		Total		SG&A		COGS		Total
	(Dollar amounts in millions)

Manufacturing Rationalization & Relocation Initiatives	$	—	$	0.1	$	0.1	$	—	$	1.1	$	1.1
Subsidiary Combinations	0.8		6.5		7.3		2.1		0.3		2.4
CAS Segment Consolidation	0.2		2.6		2.8		—		—		—
Best Restructuring	0.6		1.9		2.5		—		—		—
Other restructuring activities	0.1		0.1		0.2		—		—		—
Total	$	1.7	$	11.2	$	12.9	$	2.1	$	1.4	$	3.5



	For the nine months of 2015								For the nine months of 2014
	SG&A		COGS			Total			SG&A		COGS		Total
	(Dollar amounts in millions)

Manufacturing Rationalization & Relocation Initiatives	$	0.1	$	2.4		$	2.5		$	—	$	3.8	$	3.8
Warehousing & Distribution Consolidation	—		(0.3		)	(0.3		)	0.3		0.6		0.9
Subsidiary Combinations	1.0		6.5			7.5			2.6		0.6		3.2
CAS Segment Consolidation	0.7		6.9			7.6			—		—		—
Best Restructuring	0.6		2.3			2.9			—		—		—
Other restructuring activities	0.5		3.2			3.7			—		—		—
Total	$	2.9	$	21.0		$	23.9		$	2.9	$	5.0	$	7.9

Manufacturing Rationalization and Relocation

Restructuring Cost and Reserve [Line Items]

Restructuring and Related Costs

The Company expects that the range of total costs of the Manufacturing Rationalization & Relocation Initiatives is as follows:



	Low⁽¹⁾		High ⁽¹⁾
	(Dollar amounts in millions)
Employee-related costs	$	9.0	$	10.0
Other costs, including machinery and equipment relocation and installation	9.0		10.0
	$	18.0	$	20.0


(1)	The range of total estimated exit and disposal activities by segment are as follows:



	Low		High
	(Dollar amounts in millions)
RCH	$	16.4	$	18.4
CAS	1.6		1.6
	$	18.0	$	20.0

Schedule of Restructuring Reserve by Type of Cost

The following table sets forth the changes to the liability for the Manufacturing Rationalization & Relocation Initiatives during the nine months of 2015:



	Severance			Other Costs			Total
	(Dollar amounts in millions)

Balance, December 31, 2014	$	5.2		$	—		$	5.2
Provision ⁽¹⁾	(0.1		)	2.6			2.5
Payments	(4.8		)	(2.6		)	(7.4		)
Balance, September 26, 2015	$	0.3		$	—		$	0.3


(1)	Approximately $2.1 million and $0.4 million of costs were recorded in the RCH and CAS segments, respectively, during the nine months of 2015.

Warehousing and Distribution Consolidation

Restructuring Cost and Reserve [Line Items]

Schedule of Restructuring Reserve by Type of Cost

The following table sets forth the changes to the liability for the Warehousing and Distribution Consolidation during the nine months of 2015:



	Severance		Other Costs			Total
	(Dollar amounts in millions)

Balance, December 31, 2014	$	—	$	0.5		$	0.5
Provision ⁽¹⁾	—		(0.3		)	(0.3		)
Payments	—		(0.2		)	(0.2		)
Balance, September 26, 2015	$	—	$	—		$	—


(1)	All activity during the nine months of 2015 was recorded in the SCS segment.

Subsidiary Combinations

Restructuring Cost and Reserve [Line Items]

Restructuring and Related Costs

Total expected costs by segment are as follows:



	Low		High
	(Dollar amounts in millions)
SCS	$	0.9	$	0.9
RCH	1.3		1.3
AVC	24.0		25.0
	$	26.2	$	27.2

Schedule of Restructuring Reserve by Type of Cost

The following table sets forth the changes to the liability for Subsidiary Combinations during the nine months of 2015:



	Severance			Other Costs			Total
	(Dollar amounts in millions)

Balance, December 31, 2014	$	0.7		$	1.0		$	1.7
Provision ^{(1) (2)}	0.4			0.6			1.0
Payments	(0.6		)	(0.9		)	(1.5		)
Other	—			(0.2		)	(0.2		)
Balance, September 26, 2015	$	0.5		$	0.5		$	1.0


(1)	All costs during the nine months of 2015 were recorded in the AVC segments.


(2)	Excludes approximately $6.5 million of inventory charges, including expected purchase order cancellations, recorded during the third quarter of 2015 as noted previously.

Best Restructuring

Restructuring Cost and Reserve [Line Items]

Schedule of Restructuring Reserve by Type of Cost

The following table sets forth the changes to the liability for the Best Restructuring during the nine months of 2015:



	Severance			Other Costs		Total
	(Dollar amounts in millions)

Balance, December 31, 2014	$	0.4		$	—	$	0.4
Provision	2.9			—		2.9
Payments	(0.7		)	—		(0.7		)
Balance, September 26, 2015	$	2.6		$	—	$	2.6

CAS Segment Consolidation

Restructuring Cost and Reserve [Line Items]

Schedule of Restructuring Reserve by Type of Cost

The following table sets forth the changes to the liability for the CAS Segment Consolidation during the nine months of 2015:



	Severance			Other Costs			Total
	(Dollar amounts in millions)

Balance, December 31, 2014	$	—		$	—		$	—
Provision ⁽¹⁾	2.7			1.0			3.7
Payments	(1.2		)	(1.0		)	(2.2		)
Other	(0.1		)	0.2			0.1
Balance, September 26, 2015	$	1.4		$	0.2		$	1.6

Other Restructuring Activities

Restructuring Cost and Reserve [Line Items]

Schedule of Restructuring Reserve by Type of Cost

The following table sets forth the changes to the liability for other restructuring activities during the nine months of 2015:



	Severance			Other Costs			Total
	(Dollar amounts in millions)

Balance, December 31, 2014	$	—		$	—		$	—
Provision ^{(1) (2)}	1.8			0.8			2.6
Payments	(1.3		)	(0.5		)	(1.8		)
Balance, September 26, 2015	$	0.5		$	0.3		$	0.8


(1)	Approximately $2.8 million and $0.9 million of costs were recorded in the RCH and AVC segments, respectively, during the nine months of 2015.


(2)	Excludes approximately $1.1 million of inventory charges recorded during the nine months of 2015.