Goodwill And Identifiable Intangibles (Tables)

9 Months Ended

Sep. 30, 2017

Goodwill and Intangible Assets Disclosure [Abstract]

Changes in Net Carrying Amount of Goodwill by Segment

Changes in the net carrying amount of goodwill by segment were as follows:

(in millions of dollars)	ACCO Brands North America			ACCO Brands EMEA			ACCO Brands International			Total
Balance at December 31, 2016	$	380.7		$	39.5		$	166.9		$	587.1
Esselte Acquisition	(3.6		)	114.7			(1.6		)	109.5
Translation	—			(18.7		)	—			(18.7		)
Balance at September 30, 2017	$	377.1		$	135.5		$	165.3		$	677.9

Schedule of Acquired Finite-Lived Intangible Assets by Major Class [Table Text Block]

The preliminary allocations of the acquired identifiable intangibles acquired in the Esselte Acquisition are as follows:

(in millions of dollars)	Fair Value		Remaining Useful Life Ranges
Trade name - indefinite lived	$	116.8	Indefinite
Trade names - amortizable	53.2		15-30 Years
Customer relationships	102.4		15 Years
Patents	4.6		10 Years
Total identifiable intangibles acquired	$	277.0

Gross Carrying Value and Accumulated Amortization by Class of Identifiable Intangible Assets

The gross carrying value and accumulated amortization by class of identifiable intangible assets as of September 30, 2017 and December 31, 2016 were as follows:

	September 30, 2017								December 31, 2016
(in millions of dollars)	Gross Carrying Amounts		Accumulated Amortization				Net Book Value		Gross Carrying Amounts		Accumulated Amortization				Net Book Value
Indefinite-lived intangible assets:
Trade names	$	600.3	$	(44.5	)	(1)	$	555.8	$	483.3	$	(44.5	)	(1)	$	438.8
Amortizable intangible assets:
Trade names	195.0		(56.9		)		138.1		121.2		(48.8		)		72.4
Customer and contractual relationships	243.6		(94.4		)		149.2		127.5		(73.8		)		53.7
Patents	5.6		(0.3		)		5.3		0.8		—				0.8
Subtotal	444.2		(151.6		)		292.6		249.5		(122.6		)		126.9
Total identifiable intangibles	$	1,044.5	$	(196.1	)		$	848.4	$	732.8	$	(167.1	)		$	565.7

(1) Accumulated amortization prior to the adoption of authoritative guidance on goodwill and indefinite-lived intangible assets, at which time further amortization ceased.

Estimated Amortization Expense for Future Periods

Estimated amortization expense for amortizable intangible assets as of September 30, 2017 for the current year and the next five years are as follows:

(in millions of dollars)	2017		2018		2019		2020		2021		2022
Estimated amortization expense(2)	$	34.1	$	32.2	$	28.8	$	25.5	$	22.1	$	18.7

(2) Actual amounts of amortization expense may differ from estimated amounts due to changes in foreign currency exchange rates, additional intangible asset acquisitions, impairment of intangible assets, accelerated amortization of intangible assets and other events.