Reorganization Charges

12 Months Ended

Dec. 31, 2013

(18)	Reorganization Charges

Our results for the year ended December 31, 2013 include certain expenses associated with reorganizing our operations. These reorganization efforts mainly relate to our operations in Europe to close or reorganize certain offices there, improve our cost structure, and increase operating efficiencies. The following table outlines the amount of expenses, where they were recognized in our Consolidated Statements of Operations, and the segments they relate to:

Year Ended December 31, 2013	Performance Materials		Construction Technologies		Comsolidated
Cost of sales line:
Employee termination and other benefits	$	0.1	$	0.7	$	0.8

Selling, general and administrative expenses line:
Employee termination and other benefits		0.6		2.5		3.1
Non-cash impairment charges⁽¹⁾		-		0.6		0.6

Total	$	0.7	$	3.8	$	4.5

(1)	Non-cash impairment charges relate to write-down of certain assets held-for-sale to their estimated fair values based on a third-party appraisal (a Level 2 fair value input).

At December 31, 2013, we had $0.1 included within accrued liabilities within our Consolidated Balance Sheets for cash expenditures needed to satisfy remaining obligations under these reorganization initiatives. Due to an extended employee notification period, we expect to pay these amounts by the end of March 2014.

- Definition

The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled.

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