RESTRUCTURING CHARGES (Tables)

3 Months Ended

Mar. 31, 2017

Restructuring and Related Activities [Abstract]

Schedule of Restructuring and Related Charges

A summary of the restructuring and related charges incurred through March 31, 2017 in connection with the EA Integration Restructuring Program is presented in the following table:

	Restructuring Charges and Other, Net
	Employee Severance and Other Personnel Benefits		Other		Total Restructuring Charges		Inventory Adjustments (a)		Other Related Charges(b)			Total Restructuring and Related Charges
Charges incurred through December 31, 2016	$	31.5	$	0.2	$	31.7	$	0.5	$	2.3		$	34.5
Charges incurred during the three months ended March 31, 2017	1.1		0.1		1.2		—		(0.1		)	1.1
Cumulative charges incurred through March 31, 2017	$	32.6	$	0.3	$	32.9	$	0.5	$	2.2		$	35.6

^(a) Inventory adjustments are recorded within cost of sales in the Company’s Consolidated Statement of Operations and Comprehensive (Loss) Income.

^(b) Other restructuring related charges are recorded within SG&A in the Company’s Consolidated Statement of Operations and Comprehensive (Loss) Income.

A summary of the restructuring charges incurred through March 31, 2017 in connection with the EA Integration Restructuring Program by reportable segment is presented in the following table:

	Charges incurred during the three months ended			Cumulative Charges incurred through
	March 31, 2017			March 31, 2017
Elizabeth Arden	$	1.5		$	8.0
Consumer	(0.5		)	3.7
Professional	0.2			5.8
Unallocated Corporate Expenses	—			15.4
Total	$	1.2		$	32.9

Schedule of Liability Balance and Activity of Restructuring Programs

The related liability balance and activity for each of the Company's restructuring programs are presented in the following table:

							Utilized, Net
	Liability Balance at January 1, 2017		(Income) Expense, Net		Foreign Currency Translation		Cash			Non-cash			Liability Balance at March 31, 2017
EA Integration Restructuring Program:(a)
Employee severance and other personnel benefits	$	31.5	$	1.1	$	—	$	(3.7	)	$	—		$	28.9
Other	3.0		—		—		(1.4		)	(0.5		)	1.1
2015 Efficiency Program:(c)
Employee severance and other personnel benefits	4.5		—		—		(0.6		)	(0.1		)	3.8
Other	0.2		—		—		—			—			0.2
Other immaterial actions: (b)
Employee severance and other personnel benefits	2.6		0.3		—		(0.5		)	—			2.4
Other	1.0		0.1		—		(0.1		)	—			1.0
Total restructuring reserve	$	42.8	$	1.5	$	—	$	(6.3	)	$	(0.6	)	$	37.4

^(a) Includes $(0.1) million in other restructuring related charges that were reflected within SG&A in the Company’s March 31, 2017 Unaudited Consolidated Statement of Operations and Comprehensive (Loss) Income.

^(b) Consists primarily of: $0.4 million in charges related to the program that Elizabeth Arden commenced prior to the Elizabeth Arden Acquisition to further align their organizational structure and distribution arrangements for the purpose of improving its go-to-trade capabilities and execution and to streamline their organization (the "Elizabeth Arden 2016 Business Transformation Program").

^(c) In September 2015, the Company initiated certain restructuring actions to drive certain organizational efficiencies across the Company's Consumer and Professional segments (the "2015 Efficiency Program"). These actions are planned to occur through 2017 and are expected to reduce general and administrative expenses within the Consumer and Professional segments. Of the approximately $12.0 million total expected cash payments related to the 2015 Efficiency Program, $6.7 million was paid through March 31, 2017, with the remaining balance expected to be paid by the end of 2017. A summary of the restructuring and related charges incurred through March 31, 2017 in connection with the 2015 Efficiency Program by reportable segment is presented in the following table:

	Cumulative Charges incurred through
	March 31, 2017
Consumer	$	6.4
Professional	3.7
Unallocated Corporate Expenses	0.7
Total	$	10.8