Special (Gains) and Charges (Tables)

9 Months Ended

Sep. 30, 2013

Restructuring Reserve:

Special (gains) and charges

	Third Quarter Ended						Nine Months Ended
	September 30						September 30
(millions)	2013			2012			2013			2012
Cost of sales
Restructuring charges	$	1.9		$	1.7		$	5.5		$	9.6
Recognition of Champion inventory fair value step-up	4.4			—			18.0			—
Recognition of Nalco inventory fair value step-up	—			1.5			—			72.7
Subtotal	6.3			3.2			23.5			82.3
Special (gains) and charges
Restructuring charges	11.9			20.8			75.4			73.2
Champion acquisition and integration costs	10.7			3.8			42.5			3.8
Nalco merger and integration costs	5.3			16.4			13.5			47.0
Venezuela currency devaluation	(0.1		)	—			23.3			—
Gain on sale of business	—			(13.0		)	—			(13.0		)
Litigation related charges and other	—			—			(3.6		)	—
Subtotal	27.8			28.0			151.1			111.0
Operating income subtotal	34.1			31.2			174.6			193.3
Interest expense, net
Acquisition debt costs	—			—			2.5			—
Debt extinguishment costs	—			—			—			18.2
Subtotal	—			—			2.5			18.2
Net income attributable to noncontrolling interest
Venezuela currency devaluation	—			—			(0.5		)	—
Recognition of Nalco inventory fair value step-up	—			—			—			(4.5		)
Subtotal	—			—			(0.5		)	(4.5		)
Total special (gains) and charges	$	34.1		$	31.2		$	176.6		$	207.0

Energy Restructuring Plan

Restructuring Reserve:

Restructuring charges and subsequent activity

	Energy Restructuring Plan
	Employee
	Termination			Asset
(millions)	Costs			Disposals			Other			Total
2013 Activity:
Recorded expense and accrual	$	19.4		$	0.8		$	0.4		$	20.6
Cash payments	(12.9		)	—			(0.4		)	(13.3		)
Non-cash charges	—			(0.8		)	—			(0.8		)
Effect of foreign currency translation	(0.1		)	—			—			(0.1		)
Restructuring liability, September 30, 2013	$	6.4		$	—		$	—		$	6.4

Combined Restructuring Plan

Restructuring Reserve:

Restructuring charges and subsequent activity

	Combined Plan
	Employee
	Termination			Asset
(millions)	Costs			Disposals			Other			Total
2011 Activity:
Recorded expense and accrual	$	67.1		$	0.5		$	7.1		$	74.7
Cash payments	(22.5		)	—			(2.6		)	(25.1		)
Non-cash charges	—			(0.5		)	—			(0.5		)
Effect of foreign currency translation	(2.2		)	—			—			(2.2		)
Restructuring liability, December 31, 2011	42.4			—			4.5			46.9
2012 Activity:
Recorded expense and accrual	126.1			3.2			10.1			139.4
Cash payments	(62.0		)	—			(3.3		)	(65.3		)
Non-cash charges	—			(3.2		)	(3.9		)	(7.1		)
Effect of foreign currency translation	(0.7		)	—			—			(0.7		)
Restructuring liability, December 31, 2012	105.8			—			7.4			113.2
2013 Activity:
Recorded net expense and accrual	52.0			(2.9		)	11.4			60.5
Net cash payments	(76.7		)	5.9			(10.0		)	(80.8		)
Non-cash net charges	—			(3.0		)	(0.4		)	(3.4		)
Effect of foreign currency translation	1.0			—			—			1.0
Restructuring liability, September 30, 2013	$	82.1		$	—		$	8.4		$	90.5