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RESTRUCTURING CHARGES (Tables)
 9 Months Ended
Sep. 30, 2014
Restructuring Charges [Abstract]  
Schedule of Restructuring Activities
A summary of the restructuring and related charges incurred through September 30, 2014 and expected to be incurred for the Integration Program, are as follows:
 
Restructuring Charges and Other, Net
 
 
 
 
 
 
 
Employee Severance and Other Personnel Benefits
 
Other
 
Total Restructuring Charges
 
Inventory Write-offs and Other Manufacturing-Related Costs (a)
 
Other Charges (b)
 
Total Restructuring and Related Charges
Charges incurred through the nine months ended September 30, 2014
$
15.2

 
$
1.2

 
$
16.4

 
$
0.2

 
$
0.5

 
$
17.1

Total expected charges
$
17.5

 
$
3.0

 
$
20.5

 
$
2.0

 
$
3.5

 
$
26.0

(a) 
Inventory write-offs and other manufacturing-related costs are recorded within cost of sales within the Company’s Consolidated Statements of Income and Comprehensive Income.
(b) 
Other charges are recorded within SG&A expenses within the Company’s Consolidated Statements of Income and Comprehensive Income.
Of the $17.1 million of restructuring and related charges recognized through the third quarter 2014, $7.3 million relate to the Consumer segment and $9.8 million relate to the Professional segment.
The Company expects that cash payments related to the restructuring and related charges in connection with the Integration Program will total approximately $25 million, of which $6.4 million was paid during the nine months ended September 30, 2014, approximately $7 million is expected to be paid during the remainder of 2014 and the majority of the remaining balance is expected to be paid 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 has resulted 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 September 30, 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

Adjustments recorded for the nine months ended September 30, 2014 (a)
(0.5
)
 
(0.2
)
 
(0.7
)
 
(0.9
)
 
(0.9
)
 
—

 
(2.5
)
Cumulative charges incurred through September 30, 2014
$
8.6

 
$
0.3

 
$
8.9

 
$
6.5

 
$
3.1

 
$
0.4

 
$
18.9

Total expected charges
$
8.6

 
$
0.3

 
$
8.9

 
$
6.5

 
$
3.1

 
$
0.4

 
$
18.9

(a) 
Of the $2.5 million adjustments for the nine months ended September 30, 2014 related to the December 2013 Program, $2.3 million relates to the Company's exit of its business operations in China and is recorded within income (loss) from discontinued operations, net of taxes. See Note 4, "Discontinued Operations," for further discussion. The remaining $0.2 million is recorded in restructuring charges and other, net within income from continuing operations, net of taxes.
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
 

Non-cash
 
Balance End of Year
Integration Program:
 
 
 
 
 
 
 
 
 
 
 
Employee severance and other personnel benefits
$
—

 
$
15.2

 
$
—

 
$
(5.1
)
 
$
—

 
$
10.1

Other
—

 
1.2

 
—

 
(1.0
)
 
—

 
0.2

December 2013 Program:

 

 

 

 

 

Employee severance and other personnel benefits
9.0

 
(0.5
)
 
(0.2
)
 
(7.3
)
 
0.2

 
1.2

Other
0.5

 
(0.2
)
 
—

 
(0.3
)
 
—

 
—

September 2012 Program:

 

 

 

 

 

Employee severance and other personnel benefits
2.7

 
—

 
(0.1
)
 
(2.4
)
 


 
0.2

Other
1.5

 
—

 
—

 
(0.8
)
 
—

 
0.7

2014 Other Immaterial Actions:
 
 
 
 
 
 
 
 
 
 
 
Employee severance and other personnel benefits
—

 
2.2

 
(0.1
)
 
(1.8
)
 
—

 
0.3

Other
—

 
—

 
—

 
—

 
—

 
—

Total restructuring reserve
$
13.7

 
$
17.9

 
$
(0.4
)
 
$
(18.7
)
 
$
0.2

 
$
12.7

 
 
 
 
 
 
 
 
 
 
 
 
Gain on sale of equipment for 2014 Other Immaterial Actions
 
 
(0.3
)
 
 
 
 
 
 
 
 
Portion of restructuring benefits recorded within income (loss) from discontinued operations (a)
 
 
0.5

 
 
 
 
 
 
 
 
Total restructuring charges and other, net, from continuing operations
 
 
$
18.1

 
 
 
 
 
 
 
 


(a) Refer to Note 4, "Discontinued Operations" for additional information regarding the Company's exit of its business operations in China.