RESTRUCTURING

The Company continuously evaluates all operations to identify opportunities to improve profitability by leveraging existing infrastructure to reduce operating costs and respond to overall economic conditions.

Restructuring expenses were recorded in the segments as follows:



	Three Months Ended September 30,				Nine Months Ended September 30,
(amounts in millions)	2015		2014		2015		2014
Performance Applications	$	2.9	$	0.6	$	5.8	$	1.0
Agricultural Solutions	1.6		—		12.4		—
Total restructuring	$	4.5	$	0.6	$	18.2	$	1.0

The restructuring plans initiated in the Performance Applications segment relate to cost saving opportunities associated with a realignment of this segment's footprint in the United States which included the sale of one of its legacy manufacturing sites during the third quarter of 2015. The restructuring plans initiated in the Agricultural Solutions segment primarily relate to cost saving opportunities associated with the integration of the Arysta, CAS and Agriphar Acquisitions. There are no material additional costs expected to be incurred related to these discrete restructuring plans. At September 30, 2015 and December 31, 2014, restructuring liability totaled $0.3 million and $1.6 million, respectively, and are included in "Other current liabilities" in the Condensed Consolidated Balance Sheets.

Restructuring expenses were recorded as follows in the Condensed Consolidated Statements of Operations:



	Three Months Ended September 30,				Nine Months Ended September 30,
(amounts in millions)	2015		2014		2015		2014
Cost of sales	$	2.4	$	—	$	3.6	$	—
Selling, technical, general and administrative	2.1		0.6		14.6		1.0
Total restructuring	$	4.5	$	0.6	$	18.2	$	1.0