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Other Operating Credits and Charges, Net
 12 Months Ended
Dec. 31, 2018
Other Operating Credits And Charges, Net [Abstract]  
Other Operating Credits And Charges Net [Text Block}
OTHER OPERATING CREDITS AND CHARGES, NET
The major components of “Other operating credits and charges, net” in the Consolidated Statements of Income for the years ended December 31 are reflected in the table below and described in the paragraphs following the table: 
Dollar amounts in millions
Year ended December 31,
2018
 
2017
 
2016
Reorganization charges
$
(10.3
)
 
$
—

 
$
—

Refund of sales and use taxes
0.5

 
0.8

 
—

Refund of environmental costs
8.3

 
—

 
—

Loss on workers compensation reserve
—

 
(0.9
)
 
—

Adjustment to product related warranty reserves
7.7

 
(5.4
)
 
(16.9
)
Expenses related to hurricane
(4.5
)
 
—

 
—

Other
0.5

 
0.6

 
(0.5
)
 
$
2.2


$
(4.9
)

$
(17.4
)


2018
During 2018, we recorded a $2.2 million gain in "Other operating credits and charges, net". The components of the net credits include:
•
a gain of $8.3 million related to the settlement of previously-paid environmental costs or the liability for future environmental costs to be paid by a third party associated with a non-operating site;
•
a gain of $7.7 million related to the reduction of product related warranty reserves associated with CanExel products sold in specific geographic locations and for a specific time period;
•
a loss of $10.3 million on severance and other charges related to certain reorganizations within the corporate offices, including the costs associated with the retirement of our previous chief financial officer; and
•
a loss of $4.5 million related to property damage sustained by our Wilmington facility during the recent hurricane.
2017
During 2017, we recorded an $4.9 million loss in "Other operating credits and charges, net". The components of the net charges include:
•
a loss of $5.4 million related to an increase in product related warranty reserves associated with CanExel products sold in specific geographic locations and for a specific time period;
•
a refund of $0.8 million related to sales and use taxes; and
•
a loss of $0.9 million associated with a workers' compensation reserve change.

2016
During 2016, we recorded a $17.4 million loss in "Other operating credits and charges, net". The components of the net charges include:
•
a loss of $16.9 million related to an increase in product related warranty reserves and a related adjustment of $0.5 million to value added taxes associated with CanExel products sold in specific geographic locations and for a specific time period.

Severance

Over the course of the last three years, we have entered into restructuring plans in an effort to reduce overall expenses. The detail of the severance accrual and related expense and payments for the last three years is as follows:

Dollar amounts in millions
Year ended December 31,
2018
 
2017
 
2016
Beginning balance at December 31,
$
1.7

 
$
0.2

 
$
0.2

Accrued to expense during the year
0.3

 
3.7

 
0.5

Accrued to other operating credits and charges, net
10.3

 
—

 
—

Payments
(6.8
)
 
(2.2
)
 
(0.5
)
Ending balance
$
5.5

 
$
1.7

 
$
0.2



The balance of accrued severance is included in "Accounts payable and accrued liabilities" on our Consolidated Balance Sheets. The balance as of December 31, 2018 is payable under contract through 2020. For the year ended December 31, 2018, severance expense is primarily related to general and corporate expenses.