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Restructuring and Related Activities
12 Months Ended
Dec. 31, 2023
Restructuring and Related Activities [Abstract]  
Restructuring Activities And Related Impairments RESTRUCTURING ACTIVITIES AND RELATED IMPAIRMENTS
Restructuring Activities
The Company’s restructuring activities are undertaken as necessary to implement management’s strategy, streamline operations, take advantage of available capacity and resources, and ultimately achieve net cost reductions. These activities generally relate to the realignment of existing manufacturing capacity and closure of facilities and other exit or disposal activities, as it relates to executing the Company’s strategy, pursuant to significant restructuring programs.
Restructuring related charges recorded for the years ended December 31 by segment were as follows ($ in millions): 
202320222021
Specialty Products & Technologies$14.0 $14.7 $25.2 
Equipment & Consumables19.0 19.7 32.1 
Other2.1 3.2 6.3 
Total$35.1 $37.6 $63.6 
The restructuring related charges incurred during the years ended December 31, are reflected in the following captions in the accompanying Consolidated Statements of Operations ($ in millions):
202320222021
Cost of sales$10.0 $13.6 $35.9 
Selling, general and administrative expenses25.1 24.0 27.7 
Total$35.1 $37.6 $63.6 

At December 31, 2023 and 2022, the restructuring liability was $16.0 million and $18.9 million, respectively.

Restructuring Impairments
During the year ended December 31, 2022, the Company made the decision to consolidate certain facilities in an effort to improve its cost structure and recognized a non-cash loss of $11.1 million. A majority of this loss consisted of a $4.8 million impairment of certain fixed assets and leases, which are included in selling, general and administrative expense and cost of sales, and $4.7 million of inventory write-offs, which is included in cost of sales. Restructuring impairments for the year ended December 31, 2023 were not significant.