Business Restructuring Charges

6 Months Ended

Jun. 30, 2011

Business Restructuring Charges [Abstract]

BUSINESS RESTRUCTURING CHARGES

NOTE 8 — BUSINESS RESTRUCTURING CHARGES

     Business restructuring and facility rationalization activities consist primarily of facility closures and restructuring at Carmel, New York; Corona, California; Groveport, Ohio; Mississauga, Canada and Melbourne, Australia for the six months ended June 30, 2011 as follows (in millions):

											Accrual
	Balance at										Balance at
	December 31,		Charged		Cash			Non-cash			June 30,
	2010		to Expense		Payments			Adjustments			2011
Cost of sales
Severance and retention	$	12.9	$	1.2	$	(3.5	)	$	—		$	10.6
Product transfer costs		1.4		0.8		(2.1	)		—			0.1
Facility decommission costs		1.6		1.1		(2.6	)		—			0.1
Accelerated depreciation		—		2.2		—			(2.2	)		—
		15.9		5.3		(8.2	)		(2.2	)		10.8
Operating expenses
R&D		3.1		2.9		(1.2	)		—			4.8
Accelerated depreciation — R&D		—		0.7		—			(0.7	)		—
Selling, general and administrative		1.0		1.0		(0.5	)		—			1.5
Accelerated depreciation — S,G&A		—		0.4		—			(0.4	)		—
		4.1		5.0		(1.7	)		(1.1	)		6.3
Total restructuring charges	$	20.0	$	10.3	$	(9.9	)	$	(3.3	)	$	17.1

     Product transfer costs consist of documentation, testing and shipping costs to transfer product to other facilities. Operating expenses include severance and retention. Retention is expensed only to the extent earned by employees. Activity related to our business restructuring and facility rationalization activities is primarily attributable to our Global Generics segment.