Goodwill and Identifiable Intangibles (Tables)

12 Months Ended

Dec. 31, 2017

Finite-Lived Intangible Assets [Line Items]

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	(5.1		)	113.2			(1.6		)	106.5
Translation	—			(23.3		)	—			(23.3		)
Balance at December 31, 2017	$	375.6		$	129.4		$	165.3		$	670.3

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 December 31, 2017 and 2016 were as follows:

	December 31, 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	$	599.5	$	(44.5	)	(1)	$	555.0	$	483.3	$	(44.5	)	(1)	$	438.8
Amortizable intangible assets:
Trade names	195.3		(59.4		)		135.9		121.2		(48.8		)		72.4
Customer and contractual relationships	243.0		(99.3		)		143.7		127.5		(73.8		)		53.7
Patents	5.8		(0.5		)		5.3		0.8		—				0.8
Subtotal	444.1		(159.2		)		284.9		249.5		(122.6		)		126.9
Total identifiable intangibles	$	1,043.6	$	(203.7	)		$	839.9	$	732.8	$	(167.1	)		$	565.7

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

Estimated Amortization Expense for Future Periods

Estimated amortization expense for amortizable intangible assets for the next five years is as follows:

(in millions of dollars)	2018		2019		2020		2021		2022
Estimated amortization expense(2)	$	34.3	$	30.8	$	27.3	$	23.8	$	20.3

(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.

Esselte Acquisition

Finite-Lived Intangible Assets [Line Items]

Schedule of Finite-Lived Intangible Assets Acquired as Part of Business Combination

The 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

PA Acquisition

Finite-Lived Intangible Assets [Line Items]

Schedule of Finite-Lived Intangible Assets Acquired as Part of Business Combination

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

(in millions of dollars)	Fair Value		Remaining Useful Life Ranges
Trade names - amortizable	$	22.0	12-30 Years
Customer relationships	36.0		12 Years
Total identifiable intangibles acquired	$	58.0