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RESTRUCTURING CHARGES (Tables)
 9 Months Ended
Sep. 30, 2015
Restructuring Charges [Abstract]  
Schedule of Restructuring Activities
A summary of the restructuring and related charges for the Integration Program incurred through September 30, 2015 and those expected to be incurred during the remainder of 2015 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 December 31, 2014
$
17.3

 
$
1.6

 
$
18.9

 
$
0.6

 
$
0.6

 
$
20.1

Charges incurred in the nine months ended September 30, 2015
$
(3.2
)
 
$
0.3

 
$
(2.9
)
 
$
0.3

 
$
0.3

 
$
(2.3
)
Cumulative charges incurred through September 30, 2015
$
14.1

 
$
1.9

 
$
16.0

 
$
0.9

 
$
0.9

 
$
17.8

Total expected charges
$
14.5

 
$
2.5

 
$
17.0

 
$
2.5

 
$
1.5

 
$
21.0

(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 (Loss).
(b) 
Other charges are recorded within SG&A expenses within the Company’s Consolidated Statements of Income and Comprehensive Income (Loss).
A summary of the restructuring and related charges incurred through September 30, 2015 in connection with the December 2013 Program is presented in the following table:
 
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
Cumulative charges incurred through September 30, 2015
$
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 summary of the restructuring and related charges incurred through September 30, 2015 in connection with the Efficiency Program is presented in the following table:
 
Restructuring Charges and Other, Net
 
 
 
 
 
Employee Severance and Other Personnel Benefits
 
Other
 
Total Restructuring Charges
 
Other Charges (a)
 
Total Restructuring and Related Charges
Charges incurred in the nine months ended September 30, 2015
$
3.7

 
$
—

 
$
3.7

 
$
—

 
$
3.7

Total expected charges
$
8.0

 
$
—

 
$
8.0

 
$
—

 
$
8.0

(a) 
Other charges are recorded within SG&A expenses within the Company’s Consolidated Statements of Income and Comprehensive Income.
Schedule of Restructuring Reserve by Type of Cost
The related liability balance and activity for each of the Company's restructuring programs, as summarized above, are presented as follows:
 
 
 
 
 
 
 
Utilized, Net
 
 
Balance
Beginning of Year
 
(Income) Expense, Net
 
Foreign Currency Translation
 

Cash
 

Non-cash
 
September 30,
2015
Efficiency Program:
 
 
 
 
 
 
 
 
 
 
 
Employee severance and other personnel benefits
$
—

 
$
3.7

 
$
—

 
$
(1.0
)
 
$
—

 
$
2.7

Integration Program:
 
 
 
 
 
 
 
 
 
 
 
Employee severance and other personnel benefits
9.6

 
(3.2
)
 
(0.2
)
 
(4.8
)
 
—

 
1.4

Other
0.1

 
0.3

 
—

 
(0.4
)
 
—

 
—

December 2013 Program:

 

 

 

 

 

Employee severance and other personnel benefits
1.2

 
—

 
—

 
—

 
—

 
1.2

Other
—

 
—

 
—

 
—

 
—

 
—

Other immaterial actions: (a)

 

 

 

 

 

Employee severance and other personnel benefits
3.1

 
0.1

 
—

 
(2.2
)
 
—

 
1.0

Other
—

 
—

 
—

 
—

 
—

 
—

Total restructuring reserve
$
14.0

 
$
0.9

 
$
(0.2
)
 
$
(8.4
)
 
$
—

 
$
6.3



(a) Other immaterial actions primarily include liabilities for employee-related costs within both the Consumer and Professional segments related to immaterial restructuring actions.