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Special items (Tables)
 6 Months Ended
Jun. 30, 2015
Extraordinary and Unusual Items [Abstract]  
Special items recorded by segment
The table below summarizes special items recorded by segment:
 
Three Months Ended
 
Six Months Ended
 
June 30, 2015
 
June 30, 2014
 
June 30, 2015
 
June 30, 2014
 
(In millions)
Employee-related restructuring charges
 
 
 
 
 
 
 
Canada
$
—

 
$
0.1

 
$
—

 
$
5.4

Europe
0.2

 
0.5

 
(1.0
)
 
1.0

MCI(1)
3.2

 
—

 
3.2

 
—

Corporate
—

 
0.3

 
—

 
0.3

Impairments or asset abandonment charges
 
 
 
 
 
 
 
Canada - Intangible asset write-off(2)
—

 
—

 
—

 
4.9

Canada - Asset abandonment(3)
8.2

 
—

 
8.2

 
—

Europe - Asset abandonment(4)
9.3

 
—

 
21.1

 
—

MCI - Asset write-off(1)
3.2

 
—

 
3.2

 
—

Unusual or infrequent items
 
 
 
 
 
 
 
Europe - Flood loss (insurance reimbursement), net(5)
(0.4
)
 
1.8

 
(2.4
)
 
1.8

Termination fees and other (gains) losses
 
 
 
 
 
 
 
Canada - Termination fee income(2)
—

 
—

 
—

 
(63.2
)
Europe - Termination fee expense, net(6)
10.0

 
—

 
10.0

 
—

Total Special items, net
$
33.7

 
$
2.7

 
$
42.3

 
$
(49.8
)

(1)
During the second quarter of 2015, we announced our decision to substantially restructure our business in China and consequently, recognized employee-related and asset write-off charges.
(2)
Upon termination of our MMI operations in the first quarter of 2014, we recognized termination fee income and charges associated with the write-off of the definite-lived intangible asset associated with the joint venture. See Note 4, "Investments" for further discussion.
(3)
During the three and six months ended June 30, 2015, we incurred $8.2 million of charges related to the closure of a bottling line within our Toronto brewery as part of an ongoing strategic review of our Canadian supply chain network.
(4)
In the second quarter of 2015, we completed the closure of the Alton brewery in the U.K. as part of our strategic review of our European supply chain network. As a result, we incurred accelerated depreciation expense in excess of our normal depreciation associated with this brewery of $8.0 million and $19.8 million for the three and six months ended June 30, 2015, respectively, as well as an additional $1.3 million in other charges related to the closure of the brewery. We may continue to incur additional charges associated with the closure, which will also be recorded within special items.
(5)
During the three and six months ended June 30, 2015, we recorded $0.4 million and $2.4 million, respectively, of income for insurance proceeds received related to significant flooding in Czech Republic that occurred during the second quarter of 2013.
(6)
In December 2013, we entered into an agreement with Heineken to early terminate our contract brewing and kegging agreement under which we produced and packaged the Foster's and Kronenbourg brands in the U.K. As a result of the termination, Heineken agreed to pay us an aggregate early termination payment of British Pound ("GBP") 13.0 million, of which we received GBP 5.0 million in 2014 and the remaining GBP 8.0 million on April 30, 2015. The full amount of the termination payment ($19.4 million upon recognition) is included in income within special items for the three and six months ended June 30, 2015, following the completion of the transition period.
Separately, in June 2015, we terminated our agreement with Carlsberg whereby it held the exclusive distribution rights for the Staropramen brand in the U.K. As a result of this termination, we agreed to pay Carlsberg an early termination payment of GBP 19.0 million ($29.4 million at payment date), which was recognized as a special charge during the second quarter of 2015. The transition period concludes on December 27, 2015, at which time we will have the exclusive distribution rights of the Staropramen brand in the U.K.
Change in the restructuring accrual
The table below summarizes the activity in the restructuring accruals by segment:
 
Canada
 
Europe
 
MCI
 
Corporate
 
Total
 
(In millions)
Total at December 31, 2014
$
3.8

 
$
11.5

 
$
—

 
$
0.2

 
$
15.5

Charges incurred
—

 
0.2

 
3.2

 
—

 
3.4

Payments made
(2.1
)
 
(5.7
)
 
—

 
(0.2
)
 
(8.0
)
Changes in estimates
—

 
(1.2
)
 
—

 
—

 
(1.2
)
Foreign currency and other adjustments
(0.2
)
 
(0.2
)
 
—

 
—

 
(0.4
)
Total at June 30, 2015
$
1.5

 
$
4.6

 
$
3.2

 
$
—

 
$
9.3

 
Canada
 
Europe
 
MCI
 
Corporate
 
Total
 
(In millions)
Total at December 31, 2013
$
9.7

 
$
13.6

 
$
0.5

 
$
0.9

 
$
24.7

Charges incurred
5.4

 
1.0

 
—

 
0.3

 
6.7

Payments made
(8.1
)
 
(2.7
)
 
(0.3
)
 
(0.5
)
 
(11.6
)
Foreign currency and other adjustments
(0.1
)
 
0.4

 
—

 
—

 
0.3

Total at June 30, 2014
$
6.9

 
$
12.3

 
$
0.2

 
$
0.7

 
$
20.1