CESSATION OF SUGAR OPERATIONS (Tables)

12 Months Ended

Dec. 31, 2016

A summary of the pre-tax costs and remaining costs associated with the Cessation is as follows (in millions):



	Charges recognized during 2016		Cumulative amount recognized as of December 31, 2016		Remaining to be recognized		Total

Employee severance benefits and related costs	$	8.4	$	21.8	$	0.1	$	21.9
Asset write-offs and accelerated depreciation^*	62.1		71.3		—		71.3
Property removal, restoration and other exit-related costs	7.1		7.1		3.3		10.4
Total cessation costs	$	77.6	$	100.2	$	3.4	$	103.6

^*Included in depreciation and amortization in the Consolidated Statements of Cash Flows.

A rollforward of the Cessation-related liabilities during the year ended December 31, 2016 is as follows (in millions):



	Employee severance benefits and related costs			Other exit costs¹			Total
Balance at December 31, 2015	$	13.4		$	4.1		$	17.5
Expense	8.4			3.0			11.4
Cash payments	(8.1		)	(1.7		)	(9.8		)
Balance at December 31, 2016	$	13.7		$	5.4		$	19.1

¹ Includes asset retirement obligations of $5.4 million.

The Cessation-related liabilities were included in the accompanying consolidated balance sheets as follows (in millions):



	Classification on Balance Sheet	December 31, 2016		December 31, 2015
Current:
Employee severance benefits and related costs	HC&S cessation-related liabilities	$	13.7	$	5.8
Other exit costs	HC&S cessation-related liabilities	5.4		0.6
Total current portion		19.1		6.4
Long-term:
Employee severance benefits and related costs	Other non-current liabilities	—		7.6
Other exit costs	Other non-current liabilities	—		3.5
Total long-term portion		—		11.1
Total sugar Cessation-related liabilities		$	19.1	$	17.5