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Discontinued Operations (Notes)
 6 Months Ended
Jul. 03, 2020
Discontinued Operations and Disposal Groups [Abstract]  
Discontinued Operations DISCONTINUED OPERATIONS
On December 18, 2019, Danaher completed the separation (the “Separation”) of Envista Holdings Corporation (“Envista”). For additional details on the Separation, reference is made to the financial statements as of and for the year ended December 31, 2019 and Note 4 thereto included in the Company’s 2019 Annual Report on Form 10-K. The accounting requirements for reporting the Separation of Envista as a discontinued operation were met when the Separation was completed. Accordingly, the accompanying Consolidated Condensed Financial Statements for all periods presented reflect this business as a discontinued operation.
In connection with the Separation, Danaher and Envista entered into various agreements to effect the disposition and provide a framework for their relationship after the Separation, including a separation agreement, transition services agreement, employee matters agreement, tax matters agreement, intellectual property matters agreement and Danaher Business System license agreement. These agreements provide for the allocation between Danaher and Envista of assets, employees, liabilities and obligations (including investments, property and employee benefits and tax related assets and liabilities) attributable to periods prior to, at and after Envista’s separation from Danaher and govern certain relationships between Danaher and Envista after the Separation. In addition, Danaher is also party to various commercial agreements with Envista entities. The amounts paid and received by Danaher for transition services provided under the above agreements as well as sales and purchases to and from Envista were not material to the Company’s results of operations for the three and six-month periods ended July 3, 2020.
The key components of income from discontinued operations for the three and six-month periods ended June 28, 2019 were as follows ($ in millions):
 
Three-Month Period Ended
 
Six-Month Period Ended
Sales
$
712.1

 
$
1,371.8

Cost of sales
(318.5
)
 
(615.1
)
Selling, general and administrative expenses
(281.8
)
 
(597.5
)
Research and development expenses
(39.7
)
 
(83.0
)
Other income
1.3

 
1.4

Interest expense
(0.9
)
 
(3.7
)
Earnings from discontinued operations before income taxes
72.5

 
73.9

Income taxes
(17.6
)
 
(17.5
)
Earnings from discontinued operations, net of income taxes
$
54.9

 
$
56.4