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RESTRUCTURING OF OPERATIONS
 3 Months Ended
Mar. 31, 2014
Restructuring and Related Activities [Abstract]  
RESTRUCTURING OF OPERATIONS
RESTRUCTURING OF OPERATIONS
In accordance with our accounting policy, restructuring costs are included in our Corporate and Unallocated operating results for segment reporting purposes, which is consistent with management’s view of its businesses. Aggregate pre-tax restructuring charges (credits) included in the consolidated statements of income were recorded by line item as follows: 
 
Three Months Ended 
 March 31,
 
2014
 
2013
Manufacturing cost of sales
$
0.1

 
$
(0.2
)
Selling and technical services
—

 
0.2

Administrative and general
—

 
0.3

Total
$
0.1

 
$
0.3


Updates to our 2013 restructuring initiatives are as follows:
During the first three months of 2014, we recorded a net adjustment of $0.2 related to the 2013 restructuring initiatives. The remaining reserve relating to the 2013 restructuring initiatives at March 31, 2014 is $1.8.
Updates to our 2012 restructuring initiatives are as follows:
During 2013, we recorded an additional charge of $0.9 to these initiatives. During the first three months of 2014, we recorded a net credit adjustment of $0.1 to the 2012 restructuring initiatives. The remaining reserve relating to the 2012 restructuring initiatives at March 31, 2014 is $4.3.
Following are the changes in the restructuring reserve balance through the first three months of 2014:
 
 
Restructuring Initiatives
 
 
2012
 
2013
 
Total
Balance at December 31, 2012
 
$
13.2

 
$
—

 
$
13.2

2013 charges
 
0.9

 
6.1

 
7.0

Non-cash items (1)
 
—

 
(3.2
)
 
(3.2
)
Cash payments
 
(9.2
)
 
(1.2
)
 
(10.4
)
Currency translation adjustments
 
(0.1
)
 
0.1

 
—

Balance at December 31, 2013
 
$
4.8

 
$
1.8

 
$
6.6

First quarter charges
 
(0.1
)
 
0.2

 
0.1

Non-cash items
 
—

 
(0.1
)
 
(0.1
)
Cash payments
 
(0.4
)
 
(0.1
)
 
(0.5
)
Balance at March 31, 2014
 
$
4.3

 
$
1.8

 
$
6.1

______________________
(1)
Includes a $2.8 charge for the write-off of plant assets at our manufacturing facility in Beelitz, Germany, and accelerated depreciation of plant assets at our California sites.