Restructuring (Tables)

3 Months Ended

Mar. 31, 2018

Restructuring and Related Activities [Abstract]

Summary of Activity in Restructuring Accounts

The summary of the activity in the restructuring account for the three months ended March 31, 2018 was as follows:

(in millions of dollars)	Balance at December 31, 2017		Provision		Cash Expenditures			Non-cash Items/ Currency Change			Balance at March 31, 2018
Employee termination costs(1)	$	12.0	$	3.8	$	(2.6	)	$	0.3		$	13.5
Termination of lease agreements(2)	0.8		0.9		(0.7		)	—			1.0
Other(3)	0.5		—		(0.1		)	(0.1		)	0.3
Total restructuring liability	$	13.3	$	4.7	$	(3.4	)	$	0.2		$	14.8

(1) We expect the remaining $13.5 million employee termination costs to be substantially paid in the next fifteen months.

(2) We expect the remaining $1.0 million termination of lease costs to be substantially paid in the next twelve months.

(3) We expect the remaining $0.3 million of other costs, principally contract exit costs, to be substantially paid in the next nine months.

The summary of the activity in the restructuring account for the three months ended March 31, 2017 was as follows:

(in millions of dollars)	Balance at December 31, 2016		Esselte Acquisition (4)		Provision		Cash Expenditures			Balance at March 31, 2017
Employee termination costs	$	1.4	$	1.4	$	1.3	$	(0.4	)	$	3.7
Termination of lease agreements	0.1		2.0		0.2		(0.1		)	2.2
Other	—		0.1		—		(0.1		)	—
Total restructuring liability	$	1.5	$	3.5	$	1.5	$	(0.6	)	$	5.9

(4) Restructuring liabilities assumed in the Esselte Acquisition.