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Special Items (Tables)
 3 Months Ended
Mar. 31, 2017
Unusual or Infrequent Items, or Both [Abstract]  
Special items recorded by segment
The table below summarizes special items recorded:
 
Three Months Ended
 
March 31, 2017
 
March 31, 2016
 
(In millions)
Employee-related charges
 
 
 
Restructuring
$
0.9

 
$
(1.6
)
Canada - OPEB curtailment gain
(2.9
)
 
—

Impairments or asset abandonment charges
 
 
 
U.S. - Asset abandonment(1)
2.0

 
—

Canada - Asset abandonment(2)
1.2

 
1.1

Europe - Asset abandonment(3)
2.6

 
2.3

Termination fees and other (gains) losses
 
 
 
Canada - Gain on sale of asset(2)
—

 
(110.4
)
Total Special items, net
$
3.8

 
$
(108.6
)

(1)
During the third quarter of 2015, MillerCoors announced plans to close its brewery in Eden, North Carolina, in an effort to optimize the brewery footprint and streamline operations for greater efficiencies. Products produced in Eden were transitioned to other breweries in the U.S. supply chain network and the Eden brewery is now closed. For the three months ended March 31, 2017, certain costs related to the closure of the brewery were recorded within special items.
(2)
As part of our ongoing strategic review of our Canadian supply chain network, we completed the sale of our Vancouver brewery on March 31, 2016, resulting in a gain of $110.4 million within special items in the first quarter of 2016. This amount represents a non-cash investing activity on the unaudited condensed consolidated statement of cash flows for the three months ended March 31, 2016. The net cash proceeds of CAD 183.1 million ($140.8 million), remained in trust following the completion of the sale and were received on April 1, 2016. In conjunction with the sale of the brewery, we agreed to leaseback the existing property to continue operations on an uninterrupted basis while our new brewery is being constructed. 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. Additionally, during the three months ended March 31, 2017, and March 31, 2016, we incurred other abandonment charges, including accelerated depreciation charges in excess of normal depreciation of $1.2 million and $1.1 million, respectively, related to the planned closure of the Vancouver brewery.
(3)
As a result of our continued strategic review of our European supply chain network, for the three months ended March 31, 2017, we incurred $2.6 million of charges associated with the planned closure of our Burton South brewery, of which $2.2 million represents accelerated depreciation charges in excess of our normal depreciation. For the three months ended March 31, 2016, we incurred $2.3 million of charges associated with the planned closure of our Burton South and completed closures of our Plovdiv and Alton breweries, of which $1.9 million represents accelerated depreciation charges in excess of our normal depreciation.
Change in the restructuring accrual
The table below summarizes the activity in the restructuring accruals by segment:
 
U.S.
 
Canada
 
Europe
 
MCI
 
Corporate
 
Total
 
(In millions)
Total at December 31, 2016
$
5.1

 
$
5.9

 
$
2.8

 
$
0.2

 
$
0.7

 
$
14.7

Charges incurred
0.5

 
—

 
—

 
0.3

 
0.1

 
0.9

Payments made
(3.6
)
 
(0.4
)
 
(0.3
)
 
—

 
—

 
(4.3
)
Foreign currency and other adjustments
—

 
—

 
—

 
—

 
—

 
—

Total at March 31, 2017
$
2.0


$
5.5

 
$
2.5

 
$
0.5

 
$
0.8

 
$
11.3

 
U.S.
 
Canada
 
Europe
 
MCI
 
Corporate
 
Total
 
(In millions)
Total at December 31, 2015
$
—

 
$
2.3

 
$
5.6

 
$
1.3

 
$
—

 
$
9.2

Payments made
—

 
(0.1
)
 
(0.3
)
 
(1.3
)
 
—

 
(1.7
)
Changes in estimates
—

 
—

 
(1.6
)
 
—

 
—

 
(1.6
)
Foreign currency and other adjustments
—

 
0.1

 
(0.1
)
 
—

 
—

 
—

Total at March 31, 2016
$
—


$
2.3

 
$
3.6

 
$
—

 
$
—

 
$
5.9