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Special Items (Tables)
 12 Months Ended
Dec. 31, 2021
Unusual or Infrequent Items, or Both [Abstract]  
Special items recorded by segment
 For the years ended
 December 31, 2021December 31, 2020December 31, 2019
 (In millions)
Employee-related charges
Restructuring$11.7 $67.6 $52.4 
Impairments or asset abandonment charges
Americas - Asset abandonment(1)
14.6 115.8 38.8 
Americas - Impairment losses(2)
— 39.6 671.7 
EMEA&APAC - Asset abandonment(3)
10.6 3.7 1.2 
EMEA&APAC - Impairment losses(4)
13.5 1,516.2 12.2 
Termination fees and other (gains) losses
Americas(5)
0.4 (2.0)(68.3)
EMEA&APAC(6)
(6.3)(0.7)0.8 
Total Special items, net$44.5 $1,740.2 $708.8 
(1)In January 2020, we announced plans to cease production at our Irwindale, California brewery and entered into an option agreement with Pabst, granting Pabst an option to purchase our Irwindale, California brewery, including plant, equipment and machinery and the underlying land for $150 million, subject to adjustment as further specified in the option agreement. Pursuant to the option agreement on May 4, 2020, Pabst exercised its option to purchase the Irwindale brewery and the purchase was completed in the fourth quarter of 2020. Production at the Irwindale brewery ceased during the third quarter of 2020.
Charges associated with the brewery closure for the years ended December 31, 2020 and 2019 totaled $117.7 million and $15.8 million, respectively, excluding the fourth quarter of 2020 gain on sale of the brewery of $2.1 million. The charges for the year ended December 31, 2020 primarily consisted of accelerated depreciation in excess of normal depreciation of $96.0 million and employee related costs of retention and severance of $16.5 million. The employee related costs of retention and severance are included in the restructuring line above. The charges for fiscal year 2019 primarily consisted of accelerated depreciation in excess of normal depreciation of $8.0 million and employee related costs of retention and severance of $1.1 million.
We incurred asset abandonment charges, related to the accelerated depreciation in excess of normal depreciation for the year ended December 31, 2019 as a result of the Vancouver brewery closure which occurred in the third quarter of 2019. In addition, during the years ended December 31, 2021, 2020 and 2019, we incurred accelerated depreciation in excess of normal depreciation related to the Montreal brewery closure which occurred during the fourth quarter of 2021.
(2)Of the $39.6 million of impairment losses recognized in the Americas segment for the year ended December 31, 2020, we recorded aggregate impairment losses of $17.0 million related to certain regional craft brand definite-lived intangible assets during the fourth quarter of 2020. The estimates and assumptions used to determine the fair value represent Level 3 measurements and additional impairment losses may be recognized in the future. The remaining $22.6 million of impairments recognized in 2020 were related to definite-lived tangible assets associated with these regional craft brands.
Of the $671.7 million of impairment losses recognized in the Americas segment in fiscal year 2019, we recorded $668.3 million of goodwill impairment losses related to the Americas reporting unit. See Note 10, "Goodwill and Intangible Assets" for further discussion.
(3)We incurred asset abandonment charges in our EMEA&APAC segment in fiscal year 2021 primarily related to accelerated depreciation in excess of normal depreciation for our Burtonwood and Japan locations. Asset abandonment charges in our EMEA&APAC segment in fiscal year 2020 primarily related to the closure of a small brewery in Europe as a result of the ongoing impacts of the coronavirus pandemic. Further, as a result of our continued strategic review of our European supply chain network, during 2020 and 2019, we incurred charges related to the closure of our Burton South brewery and Alton brewery.
(4)During the fourth quarter of 2021, we recognized an impairment loss of $13.5 million related to the held for sale classification of the remaining portion of our India business. During the third quarter of 2020, we recognized an impairment loss of $30.0 million related to the held for sale classification of a disposal group within our India business, representing an insignificant part of our EMEA&APAC segment. The held for sale disposal group was measured at fair value on a nonrecurring basis using Level 3 inputs. The estimated fair value less cost to sell was determined using a market approach, based upon the expected net sales proceeds of the disposal group.
During the fourth quarter of 2020, we recognized goodwill impairment losses on the EMEA&APAC reporting unit of $1,484.3 million. See Note 10, "Goodwill and Intangible Assets" for further discussion. In addition, during the fourth quarter of 2020, we incurred impairment losses as a result of small brewery closures in Europe as a result of the ongoing impact of the coronavirus pandemic.
During the third quarter of 2019, we recorded goodwill impairment losses within the former India reporting unit of $6.1 million. We also recorded impairment losses related to definite-lived intangible assets in India of $6.1 million. See Note 10, "Goodwill and Intangible Assets" for further discussion.
(5)During the second quarter of 2019, we completed the sale of the existing Montreal brewery property for $96.2 million, and recognized a gain of $61.3 million. See Note 19, "Leases" for further discussion.
(6)During 2021, we recognized a gain of $11.4 million related to the sale of land of the former Alton brewery site in the U.K. In addition, we recognized a loss of $2.7 million on the sale of a disposal group within our India business. The loss included the reclassification of the associated cumulative foreign currency translation adjustment losses from AOCI into special items, net at the time of sale. See Note 14, "Accumulated Other Comprehensive Income (Loss)" for further details.
Change in the restructuring accrual The accrued restructuring balances as of December 31, 2021 represent expected future cash payments required to satisfy our remaining obligations, the majority of which we expect to be paid in the next 12 months.
AmericasEMEA&APACTotal
(In millions)
Balance as of December 31, 2018$24.5 $1.1 $25.6 
Charges incurred and changes in estimates43.4 9.0 52.4 
Payments made(25.5)(5.6)(31.1)
Foreign currency and other adjustments0.2 — 0.2 
Balance as of December 31, 2019$42.6 $4.5 $47.1 
Charges incurred and changes in estimates59.1 8.5 67.6 
Payments made(77.3)(11.1)(88.4)
Foreign currency and other adjustments0.1 0.1 0.2 
Balance as of December 31, 2020$24.5 $2.0 $26.5 
Charges incurred and changes in estimates10.1 1.6 11.7 
Payments made(23.7)(2.0)(25.7)
Foreign currency and other adjustments— (0.1)(0.1)
Balance as of December 31, 2021$10.9 $1.5 $12.4