The table below summarizes special items recorded by segment:



	Three Months Ended						Six Months Ended
	June 30, 2016			June 30, 2015			June 30, 2016			June 30, 2015
	(In millions)
Employee-related restructuring charges
Europe	$	(0.2	)	$	0.2		$	(1.8	)	$	(1.0	)
MCI⁽¹⁾	—			3.2			—			3.2
Impairments or asset abandonment charges
Canada - Asset abandonment⁽²⁾	1.4			8.2			2.5			8.2
Europe - Asset abandonment⁽³⁾	2.5			9.3			4.8			21.1
MCI - Asset write-off and impairment⁽¹⁾	30.8			3.2			30.8			3.2
Unusual or infrequent items
Europe - Flood loss (insurance reimbursement), net	—			(0.4		)	—			(2.4		)
Other (gains) losses
Canada - Gain on sale of asset⁽²⁾	—			—			(110.4		)	—
Europe - Termination fee expense, net⁽⁴⁾	—			10.0			—			10.0
Total Special items, net	$	34.5		$	33.7		$	(74.1	)	$	42.3


(1)	Based on an interim impairment assessment performed during the second quarter of 2016, which was triggered by the enactment of total alcohol prohibition in the state of Bihar, India on April 5, 2016, we recorded an impairment loss in the second quarter of 2016. See Note 10, "Goodwill and Intangible Assets" for additional details.

During the second quarter of 2015, we announced our decision to substantially restructure our business in China and consequently, recognized employee-related charges and asset write-off charges, including $0.7 million of accelerated depreciation for the three and six months ended June 30, 2015.

(2)

As a result of the ongoing strategic review of our Canadian supply chain network, in October 2015, we entered into an agreement to sell our Vancouver brewery for CAD 185.0 million, with the intent to use the proceeds from the sale to help fund the construction of an efficient and flexible brewery in British Columbia. The sale was fully completed on March 31, 2016, resulting in a $110.4 million gain, which was recorded as a special item in the first quarter of 2016. The net cash proceeds of CAD 183.1 million ($140.8 million), which remained in trust following the completion of the sale, were received on April 1, 2016, and are reflected as a cash inflow from investing activities on the unaudited condensed consolidated statement of cash flows for the six months ended June 30, 2016.

Further, in conjunction with the Vancouver brewery sale, we agreed to leaseback the existing property to continue operations on an uninterrupted basis, while the new brewery is being constructed, for a cost of approximately CAD 5 million per annum. During the three and six months ended June 30, 2016, we also incurred other abandonment charges, including accelerated depreciation charges in excess of normal depreciation of $1.3 million and $2.4 million, respectively, related to equipment that continues to be owned by the Company and utilized during the leaseback period to support ongoing operations. We currently plan to dispose of this equipment following the brewery closure. We expect to incur additional special charges, including estimated accelerated depreciation charges of approximately CAD 16 million, through final closure of the brewery, which is currently anticipated to occur at the end of 2018. We have evaluated this transaction pursuant to the accounting guidance for sale-leaseback transactions, and concluded that the relevant criteria had been met for full gain recognition.

Separately, during the three and six months ended June 30, 2015, we incurred special 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, including accelerated depreciation of $7.9 million for the three and six months ended June 30, 2015.

(3)

As part of our continued strategic review of our European supply chain network, for the three and six months ended June 30, 2016, we incurred special charges associated with the closure of our Burton South, Plovdiv and Alton breweries, including $2.0 million and $3.9 million, respectively, of accelerated depreciation charges in excess of our normal depreciation associated with the Burton South brewery. For the three and six months ended June 30, 2015, we incurred $8.0 million and $19.8 million, respectively, of accelerated depreciation in excess of our normal depreciation in addition to other costs incurred associated with the closure of the Alton brewery.

We expect to incur additional future accelerated depreciation in excess of our normal depreciation of approximately GBP 7 million related to the Burton South brewery through the third quarter of 2017. We do not expect to incur future accelerated depreciation on the Alton and Plovdiv breweries. We may recognize other charges or benefits related to these brewery closures, which cannot currently be estimated and will be recorded within special items.

(4)

In December 2013, we entered into an agreement with Heineken to early terminate our contract brewing and kegging agreement with Heineken 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 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 received ($19.4 million upon recognition) is included as income within special items for the three and six months ended June 30, 2015.

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 concluded on December 27, 2015, and we now have the exclusive distribution rights of the Staropramen brand in the U.K.