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Restructuring and Related Activities
 9 Months Ended
Sep. 30, 2015
Restructuring and Related Activities [Abstract]  
Restructuring and Related Activities
Restructuring and Related Activities

During the three and nine months ended September 30, 2015, the Company recorded restructuring charges resulting from its acquisition of Audience, which is reported as part of the Mobile Consumer Electronics ("MCE") reportable segment. In connection with the acquisition, the Company also incurred expenses related to integration activities within MCE. During the three and nine months ended September 30, 2015, the Company recorded restructuring charges of $8.0 million related to the Audience acquisition. This included severance pay and benefits of $7.2 million and contract termination costs of $0.8 million. All charges were classified as Operating expenses.

In addition, the Company recorded restructuring charges during the three and nine months ended September 30, 2015 and 2014 related to other actions. These actions included residual expenses related to the previously announced plans to consolidate its manufacturing footprint, which are designed to better align the Company's operations with current market conditions through targeted facility consolidations, headcount reductions and other measures to further optimize operations. Actions include of the cessation of manufacturing operations at its Vienna, Austria facility that was authorized on April 1, 2014 (“Vienna action”), the continued transfer of its capacitor business into lower-cost Asian manufacturing facilities, as well as the reduction in headcount in the MCE business.

For the nine months ended September 30, 2014, the Company incurred $19.4 million of charges related to the Vienna action. This included $14.8 million related to severance pay and benefits and $4.6 million related to contract termination and other costs, of which $13.9 million were classified as Cost of goods sold and $5.5 million were classified as Operating expenses.

The following table details restructuring charges incurred by reportable segment for the periods presented (in millions):
 
Three Months Ended September 30,
 
Nine Months Ended September 30,
 
2015
 
2014
 
2015
 
2014
Mobile Consumer Electronics
$
8.7

 
$
2.6

 
$
9.4

 
$
20.7

Specialty Components
0.3

 
3.2

 
0.1

 
6.0

Corporate
0.4

 
—

 
0.4

 
—

Total
$
9.4

 
$
5.8

 
$
9.9

 
$
26.7




The following table details the Company’s severance and other restructuring accrual activity (in millions):
 
Severance Pay and Benefits
 
Contract Termination and Other Costs
 
Total
Balance at December 31, 2014
$
10.9

 
$
3.0

 
$
13.9

Restructuring charges
8.8

 
1.1

 
9.9

Payments
(14.2
)
 
(1.7
)
 
(15.9
)
Other, including foreign currency
(0.4
)
 
(0.2
)
 
(0.6
)
Balance at September 30, 2015
$
5.1

 
$
2.2

 
$
7.3



The severance and restructuring accruals are recorded in the following accounts on the Consolidated Balance Sheet (in millions):
 
 
September 30, 2015
 
December 31, 2014
Other accrued expenses
 
$
6.9

 
$
13.0

Other liabilities
 
0.4

 
0.9

Total
 
$
7.3

 
$
13.9