Note 5—Exit and Disposal Activities

The following table represents the costs associated with certain exit and disposal activities related to continuing operations on the Company's Consolidated Statements of Earnings for the years ended December 31:

In millions	2013		2012		2011

Cost of goods sold	$	1.0	$	2.2	$	0.6
Selling and administrative expenses		—		0.2		0.9
Other (income) expense, net		0.3		3.8		—


Total exit and disposal costs	$	1.3	$	6.2	$	1.5

Exit and disposal activities by type of cost for the years ended December 31 were as follows:

In millions	2013		2012		2011

Termination benefits	$	0.5	$	1.7	$	0.5
Impairments		0.3		4.0		—
Other associated costs		0.5		0.5		1.0


Total exit and disposal costs	$	1.3	$	6.2	$	1.5

Other associated costs are primarily related to asset relocation costs and accelerated depreciation.

Unpaid and accrued exit and disposal costs and related activity for the years ended December 31, 2013 and 2012 were as follows:

In millions	Termination Benefits			Impairments			Other associated costs			Total

Balance at December 31, 2011	$	0.5		$	—		$	0.4		$	0.9
2012 charges		1.7			4.0			0.5			6.2
2012 usage		(0.8	)		(4.0	)		(0.3	)		(5.1	)


Balance at December 31, 2012		1.4			—			0.6			2.0


2013 charges		0.5			0.2			0.6			1.3
2013 usage		(1.5	)		(0.2	)		(1.1	)		(2.8	)


Balance at December 31, 2013	$	0.4		$	—		$	0.1		$	0.5

Costs associated with exit and disposal activities by segment were as follows:

In millions	2013		2012		2011

Total by segment
Carlisle Construction Materials	$	—	$	0.8	$	—
Carlisle Brake & Friction		0.9		0.1		1.5
Carlisle FoodService Products		0.4		5.3		—


Total exit and disposal costs	$	1.3	$	6.2	$	2.6

Carlisle Construction Materials—During the second quarter of 2012, the Company announced plans to consolidate its manufacturing operations in Elberton, GA into its locations in Terrell, TX and Carlisle, PA. Costs of $0.8 million incurred in 2012 consisted of employee termination costs, equipment relocation, and other associated costs. No further costs are expected to be incurred related to this project.

Carlisle Brake & Friction—During the fourth quarter of 2013, the Company announced plans to close its Akron, OH stamping plant. Manufacturing operations are being relocated to the Catoosa, OK facility. The project is expected to be completed in 2014 with total expected costs of $2.9 million, including employee termination, accelerated depreciation, impairment of long-lived assets and equipment relocation costs. The Company incurred $0.9 million of exit and disposal costs in 2013 for employee termination costs, accelerated depreciation, asset impairment and equipment relocation costs. Included in Accrued Expenses at December 31, 2013 was a $0.4 million liability related to unpaid employee termination costs associated with this project.

In the third quarter of 2011, the Company decided to close its braking plant in Canada. The total cost of the project was $1.0 million, including $0.9 million of expense recognized in 2011 for employee termination costs and other associated costs. Expenses of $0.1 million were recognized in 2012 reflecting $0.3 million of losses on the sale of certain assets in connection with the plant closure, net of $0.2 million income to reverse an accrual for pension costs which will not be paid. As of December 31, 2013, a $0.1 million liability, reported in Accrued Expenses, exists for unpaid lease termination costs. The Company expects no additional costs to be incurred related to this project.

Carlisle FoodService Products—In the third quarter of 2012, the Company announced plans to close its China manufacturing facility and its Zevenaar, Netherlands and Reno, NV distribution facilities. Manufacturing operations were moved from China to Carlisle's existing Oklahoma City, OK and Chihuahua, Mexico manufacturing facilities. The distribution activities previously conducted at the Zevenaar, Netherlands and Reno, NV facilities were relocated to the Oklahoma City, OK distribution center or to third party distributors throughout Europe. The total expected cost of the project is $5.7 million, including costs for impairment of long-lived assets, employee termination, contract termination, legal and consulting services, and relocation and retrofitting of plant assets of which $5.3 million was incurred in 2012. During 2013, the Company incurred $0.4 million of exit and disposal costs for employee termination and equipment relocation. The Company expects no additional costs to be incurred related to this project.