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RESTRUCTURING CHARGES AND OTHER, NET (Tables)
12 Months Ended
Dec. 31, 2013
Restructuring Charges [Abstract]  
Schedule of Restructuring Activities
A summary of the restructuring and related charges incurred through December 31, 2013 and expected to be incurred for the September 2012 Program, are as follows:
 
Restructuring Charges and Other, Net
 
 
 
 
 
 
 
 
 
Employee Severance and Other Personnel Benefits
 
Other
 
Total Restructuring Charges and Other, Net
 
Returns (a)
 

Inventory Write-offs (b)
 

Other Charges (c)
 
Total Restructuring and Related Charges
Charges incurred through December 31, 2012(d)
$
18.4

 
$
2.3

 
$
20.7

 
$
1.6

 
$
1.2

 
$
0.6

 
$
24.1

Charges (benefits) incurred for the year ended December 31, 2013 (e)
2.9

 
(0.2
)
 
2.7

 

 
0.2

 
0.2

 
3.1

Cumulative charges incurred through December 31, 2013
$
21.3

 
$
2.1

 
$
23.4

 
$
1.6

 
$
1.4

 
$
0.8

 
$
27.2

Total expected net charges
$
21.3

 
$
2.1

 
$
23.4

 
$
1.6

 
$
1.4

 
$
0.8

 
$
27.2


(a) 
Returns are recorded as a reduction to net sales in the Company’s Consolidated Statements of Operations and Comprehensive Income.
(b) 
Inventory write-offs are recorded within cost of sales in the Company’s Consolidated Statements of Operations and Comprehensive Income.
(c) 
Other charges are recorded within SG&A expenses within the Company’s Consolidated Statements of Operations and Comprehensive Income.
(d) 
Included within the $18.4 million of employee severance and other personnel benefits is a net pension curtailment gain of $1.5 million recognized in the year ended December 31, 2012.
(e) 
Included within the $(0.2) million of other is a $2.5 million gain on the July 2013 sale of the Company's manufacturing facility in France, which was recognized in the third quarter of 2013.
A summary of the restructuring and related charges incurred through December 31, 2013 and expected to be incurred for the December 2013 Program, are as follows:
 
Restructuring Charges and Other, Net
 
 
 
 
 
 
 
 
 
Employee severance and other personnel benefits
 
Other
 
Total Restructuring Charges
 
Allowances and Returns
 
Inventory Write-offs
 
Other Charges
 
Total Restructuring and Related Charges
Charges incurred through December 31, 2013
$
9.1

 
$
0.5

 
$
9.6

 
$
7.4

 
$
4.0

 
$
0.4

 
$
21.4

Total expected charges
$
9.6

 
$
0.7

 
$
10.3

 
$
7.4

 
$
4.0

 
$
0.5

 
$
22.2

Schedule of Restructuring Reserve by Type of Cost
 
 
 
 
 
 
 
Utilized, Net
 
 
Balance
Beginning of Year
 
(Income)
Expense, Net (a)
 
Foreign Currency Translation
 

Cash
 

Noncash
 
Balance End of Year
2013
 
 
 
 
 
 
 
 
 
 
 
December 2013 Program:
 
 
 
 
 
 
 
 
 
 
 
Employee severance and other personnel benefits
$

 
$
9.1

 
$

 
$
(0.1
)
 
$

 
$
9.0

Other

 
0.5

 

 

 

 
0.5

September 2012 Program:
 
 
 
 
 
 
 
 
 
Employee severance and other personnel benefits
18.0

 
2.9

 
(0.1
)
 
(18.1
)
 

 
2.7

Other
0.9

 
2.3

 

 
(1.7
)
 

 
1.5

Lease exit
0.3

 

 

 
(0.3
)
 

 

Total restructuring reserve
$
19.2

 
14.8

 
$
(0.1
)
 
$
(20.2
)
 
$

 
$
13.7

Gain on sale of France facility
 
 
(2.5
)
 
 
 
 
 
 
 
 
Portion of restructuring charges recorded within loss from discontinued operations (b)
 
 
(8.8
)
 
 
 
 
 
 
 
 
Total restructuring charges and other, net from continuing operations
 
 
$
3.5

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2012
 
 
 
 
 
 
 
 
 
 
 
September 2012 Program:
 
 
 
 
 
 
 
 
 
 
 
Employee severance and other personnel benefits
$

 
$
18.4

 
$
0.4

 
$
(2.3
)
 
$
1.5

 
$
18.0

Other

 
2.3

 

 
(0.6
)
 
(0.8
)
 
0.9

Lease exit
1.0

 

 

 
(0.7
)
 

 
0.3

Total restructuring reserve
$
1.0

 
20.7

 
$
0.4

 
$
(3.6
)
 
$
0.7

 
$
19.2

Portion of restructuring charges recorded within loss from discontinued operations (b)
 
 
(0.2
)
 
 
 
 
 
 
 
 
Total restructuring charges and other, net from continuing operations
 
 
$
20.5

 
 
 
 
 
 
 
 


(a) During the year ended December 31, 2013, the Company recorded additional charges for the September 2012 Program primarily due to changes in estimates related to severance and other termination benefits, partially offset by a $2.5 million gain on the July 2013 sale of the Company's manufacturing facility in France.
(b) Refer to Note 4, "Discontinued Operations" for additional information regarding the Company's exit of its business operations in China.