Restructuring Plans

We recorded pre-tax employee termination and restructuring costs of $5.2 million and $4.9 million for the three months ended June 30, 2015 and 2014, respectively, and recorded pre-tax employee termination and restructuring costs of $13.4 million and $10.5 million for the six months ended June 30, 2015 and 2014, respectively. No new employee termination and restructuring plans were initiated during the six months ended June 30, 2015. We expect to complete the integration-related restructuring plan actions discussed below related to the Bally and WMS integrations during 2016 and 2015, respectively. All other employee termination and restructuring actions reported in 2014 were completed as of December 31, 2014 and are not reflected in the tables below.

Bally Integration-Related Restructuring Plan

Upon our acquisition of Bally in November 2014, we began integrating Scientific Games and Bally and implementing our plans to streamline our operations and cost structure. We have recorded costs that meet the criteria under ASC 420, Exit and Disposal Cost Obligations ("ASC 420"), in each of our business segments associated with integration activities that have been initiated in the relevant period. These costs include employee termination costs, costs relating to the exiting of facilities and product lines, as well as costs relating to exiting contracts.

WMS Integration-Related Restructuring Plan

Upon our acquisition of WMS in October 2013, we began integrating Scientific Games and WMS and implementing our plans to streamline our operations and cost structure. We have recorded costs that meet the criteria under ASC 420 in each of our business segments associated with integration activities that have been initiated in the relevant period. These costs include employee termination costs, costs relating to the exiting of facilities and costs related to exiting two immaterial businesses.

Unallocated corporate employee termination costs primarily related to terminations of certain executives, including our former chief executive officer, in the fourth quarter of 2013.

Employee Termination and Restructuring Costs by Segment

The following table presents a summary of employee termination and restructuring costs by business segment related to the restructuring plans described above, including the costs incurred during the three and six months ended June 30, 2015, the cumulative costs incurred through June 30, 2015 from initiation of the relevant restructuring activities and the total expected costs related to the relevant restructuring activities that have been initiated. As additional integration-related activities are initiated, we expect to incur additional costs related to those activities.



Business Segment		Employee Termination Costs		Property Costs		Other		Total
Gaming (1)	Three months ended June 30, 2015	$	2.6	$	—	$	0.1	$	2.7
	Six months ended June 30, 2015	6.8		—		0.1		6.9
	Cumulative	25.1		0.9		3.0		29.0
	Expected Total	32.2		1.4		3.0		36.6

Lottery	Three months ended June 30, 2015	—		—		—		—
	Six months ended June 30, 2015	0.2		—		—		0.2
	Cumulative	3.3		0.4		—		3.7
	Expected Total	3.3		0.4		—		3.7

Interactive (1)	Three months ended June 30, 2015	0.3		—		—		0.3
	Six months ended June 30, 2015	0.9		—		0.1		1.0
	Cumulative	4.7		0.4		5.0		10.1
	Expected Total	4.7		0.4		5.0		10.1

Unallocated corporate (2)	Three months ended June 30, 2015	0.3		0.3		1.6		2.2
	Six months ended June 30, 2015	0.6		1.8		2.9		5.3
	Cumulative	12.0		4.1		2.9		19.0
	Expected Total	12.0		4.1		3.0		19.1

Total	Three months ended June 30, 2015	$	3.2	$	0.3	$	1.7	$	5.2
	Six months ended June 30, 2015	$	8.5	$	1.8	$	3.1	$	13.4
	Cumulative	$	45.1	$	5.8	$	10.9	$	61.8
	Expected Total	$	52.2	$	6.3	$	11.0	$	69.5

(1) Other restructuring costs reflect costs related to the exit of two immaterial business lines.

(2) Unallocated corporate employee termination costs primarily relates to an accrual for cash severance due to former executives.

The following table presents a summary of restructuring charges and the changes in the restructuring accrual during the six months ended June 30, 2015:



	Employee Termination Costs			Property Costs			Other			Total
Balance as of December 31, 2014	$	17.9		$	1.7		$	3.0		$	22.6
Additional accruals	8.5			1.8			3.1			13.4
Cash payments	(11.3		)	(1.6		)	(3.9		)	(16.8		)
Non-cash expense	0.1			0.2			(1.3		)	(1.0		)
Balance as of June 30, 2015	$	15.2		$	2.1		$	0.9		$	18.2