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RESTRUCTURING CHARGES AND OTHER, NET (Tables)
 3 Months Ended
Mar. 31, 2014
Restructuring Charges [Abstract]  
Schedule of Restructuring Activities
 
Restructuring Charges and Other, Net
 
 
 
 
 
 
 
Employee Severance and Other Personnel Benefits
 
Other
 
Total Restructuring Charges
 
Inventory Write-offs and Other Manufacturing-Related Costs
 
Other Charges (a)
 
Total Restructuring and Related Charges
Charges incurred for the three months ended March 31, 2014
$
13.4

 
$
0.1

 
$
13.5

 
$
—

 
$
0.1

 
$
13.6

Total expected charges
$
18.0

 
$
3.5

 
$
21.5

 
$
3.0

 
$
1.5

 
$
26.0


(a) 
Other charges are recorded within SG&A expenses within the Company’s Consolidated Statements of Operations and Comprehensive Income (Loss).
Of the $13.6 million of restructuring and related charges recognized in the first quarter of 2014, $5.9 million relates to the Consumer segment and $7.7 million relates to the Professional segment.
The Company expects cash payments to total approximately $26 million related to the restructuring and related charges in connection with the Integration Program, of which $1.4 million was paid in the first quarter of 2014, approximately $20 million is expected to be paid in the remainder of 2014 and the balance in 2015.
December 2013 Program
In December 2013, the Company announced restructuring actions that include exiting its business operations in China, as well as implementing other immaterial restructuring actions outside the U.S. that are expected to generate other operating efficiencies (the "December 2013 Program"). Certain of these restructuring actions are subject to consultations with employees, works councils or unions and governmental authorities and will result in the Company eliminating approximately 1,100 positions in 2014, primarily in China, which included eliminating in the first quarter of 2014 approximately 940 beauty advisors retained indirectly through a third-party agency. The charges incurred for the December 2013 Program relate entirely to the Consumer segment.
A summary of the restructuring and related charges incurred through March 31, 2014 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

Cumulative charges incurred through March 31, 2014
$
9.1

 
$
0.5

 
$
9.6

 
$
7.4

 
$
4.0

 
$
0.4

 
$
21.4

Total expected charges
$
9.6

 
$
0.5

 
$
10.1

 
$
7.4

 
$
4.0

 
$
0.5

 
$
22.0
Schedule of Restructuring Reserve by Type of Cost
The related liability balance and activity for the restructuring costs are presented below:
 
 
 
 
 
 
 
Utilized, Net
 
 
Balance
Beginning of Year
 
(Income) Expense, Net
 
Foreign Currency Translation
 

Cash
 

Noncash
 
Balance End of Year
Integration Program:
 
 
 
 
 
 
 
 
 
 
 
Employee severance and other personnel benefits
$
—

 
$
13.4

 
$
—

 
$
(1.3
)
 
$
—

 
$
12.1

Other
—

 
0.1

 
—

 
(0.1
)
 
—

 
—

December 2013 Program:

 

 

 

 

 

Employee severance and other personnel benefits
9.0

 
—

 
(0.2
)
 
(6.3
)
 
—

 
2.5

Other
0.5

 
—

 
—

 
(0.5
)
 
—

 
—

September 2012 Program:

 

 

 

 

 

Employee severance and other personnel benefits
2.7

 
—

 
—

 
(1.4
)
 
—

 
1.3

Other
1.5

 
—

 
—

 
(0.8
)
 
—

 
0.7

Total restructuring reserve
$
13.7

 
$
13.5

 
$
(0.2
)
 
$
(10.4
)
 
$
—

 
$
16.6