Special Charges Special Charges (Tables)

12 Months Ended

Nov. 30, 2017

The following is a summary of special charges recognized in 2017, 2016 and 2015 (in millions):



	2017		2016		2015
Special charges included in cost of goods sold	$	—	$	0.3	$	4.0
Other special charges in the income statement ⁽¹⁾	22.2		15.7		61.5
Total special charges	$	22.2	$	16.0	$	65.5

⁽¹⁾

Included in special charges for 2017 is a non-cash fixed asset impairment charge of $0.5 million. Included in special charges for 2016 is a non-cash goodwill impairment charge of $2.6 million recognized upon the exit of a consolidated joint venture. Included in special charges for 2015 are non-cash brand impairment charges of $9.6 million and non-cash fixed asset impairment charges of $1.1 million.

Special Charges Summary by Segment

The following is a summary of special charges by business segments in 2017, 2016 and 2015 (in millions):



	2017		2016		2015
Consumer segment	$	15.3	$	9.2	$	52.8
Industrial segment	6.9		6.8		12.7
Total special charges	$	22.2	$	16.0	$	65.5

Special charges rollforward

The following table outlines the major components of accrual balances and activity relating to the special charges associated with the EMEA reorganization plans initiated in 2015 (in millions):



	Employee severance and related benefits			Other related costs			Total
Special charges	$	21.5		$	2.9		$	24.4
Cash paid	(4.5		)	(1.3		)	(5.8		)
Impairment of fixed assets recorded	—			(1.1		)	(1.1		)
Impact of foreign exchange	(0.8		)	0.1			(0.7		)
Balance as of November 30, 2015	16.2			0.6			16.8
Special charges	1.2			4.5			5.7
Cash paid	(6.8		)	(4.6		)	(11.4		)
Impact of foreign exchange	(0.1		)	—			(0.1		)
Balance as of November 30, 2016	10.5			0.5			11.0
Special charges	—			0.9			0.9
Cash paid	(4.2		)	(1.2		)	(5.4		)
Impact of foreign exchange	1.1			0.2			1.3
Balance as of November 30, 2017	$	7.4		$	0.4		$	7.8