SPECIAL (GAINS) AND CHARGES (Tables)

12 Months Ended

Dec. 31, 2012

MILLIONS	2012			2011		2010

Net sales
Customer agreement modification	$	—		$	29.6	$	—
Cost of sales
Restructuring charges	22.7			5.3		—
Recognition of Nalco inventory fair value step-up	71.2			3.6		—
Subtotal	93.9			8.9		—
Special (gains) and charges
Restructuring charges	116.6			69.0		—
Champion acquisition costs	18.3			—		—
Nalco merger and integration costs	70.9			57.7		—
Gain on sale of businesses, litigation
related charges and other	(60.1		)	4.3		3.3
Venezuela currency devaluation	—			—		4.2
Subtotal	145.7			131.0		7.5
Operating income subtotal	239.6			169.5		7.5
Interest expense, net
Debt extinguishment costs	18.2			—		—
Merger and acquisition debt costs	1.1			1.5		—
Subtotal	19.3			1.5		—
Net income attributable to noncontrolling interest
Recognition of Nalco inventory fair value step-up	(4.5		)	—		—
Total special (gains) and charges	$	254.4		$	171.0	$	7.5

Restructuring charges and subsequent activity

	2011 Restructuring Plan										Merger Restructuring Plan
	EMPLOYEE										EMPLOYEE
	TERMINATION		ASSET								TERMINATION		ASSET
MILLIONS	COSTS		DISPOSALS			OTHER		SUBTOTAL			COSTS		DISPOSALS		OTHER			SUBTOTAL			TOTAL
2011 Activity
Recorded expense and accrual	$	60.5	$	0.5		$	7.1	$	68.1		$	6.6	$	—	$	—		$	6.6		$	74.7
Cash payments	(22.2)		—			(2.6)		(24.8		)	(0.3)		—		—			(0.3		)	(25.1		)
Non-cash charges	—		(0.5		)	—		(0.5		)	—		—		—						(0.5		)
Effect of foreign currency translation	(2.2)		—			—		(2.2		)	—		—		—			—			(2.2		)
Restructuring liability December 31, 2011	36.1		—			4.5		40.6			6.3		—		—			6.3			46.9
2012 Activity
Recorded expense and accrual	60.7		—			5.5		66.2			65.4		3.2		4.6			73.2			139.4
Cash payments	(33.6)		—			(1.5)		(35.1		)	(28.4)		—		(1.8		)	(30.2		)	(65.3		)
Non-cash charges	—		—			(3.9)		(3.9		)	—		(3.2)		—			(3.2		)	(7.1		)
Effect of foreign currency translation	(0.8)		—			—		(0.8		)	0.1		—		—			0.1			(0.7		)
Restructuring liability December 31, 2012	$	62.4	$	—		$	4.6	$	67.0		$	43.4	$	—	$	2.8		$	46.2		$	113.2

- Definition

Tabular disclosure of an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period.

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