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RESTRUCTURING OF OPERATIONS
 6 Months Ended
Jun. 30, 2015
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 included in the consolidated statements of income were recorded by line item as follows:
 
Three Months Ended 
 June 30,
 
Six Months Ended 
 June 30,
 
2015
 
2014
 
2015
 
2014
Manufacturing cost of sales
$
0.3

 
$
0.1

 
$
1.4

 
$
0.3

Selling and technical services
0.1

 
—

 
0.4

 
—

Administrative and general
(0.3
)
 
0.2

 
1.9

 
0.1

Total
$
0.1

 
$
0.3

 
$
3.7

 
$
0.4


Details of our 2015 restructuring initiatives are as follows:
During the first quarter of 2015, we approved plans to realign the supporting structure of all our segments and across various functions to take advantage of synergies from the ongoing implementation of our single, global enterprise resource planning (“ERP”) system. These plans resulted in a restructuring charge of $3.5 for severance related to the elimination of approximately 55 positions. The initiative is expected to be completed by the end of 2016. During the second quarter of 2015, we recorded a favorable adjustment of $0.1 to the 2015 restructuring initiatives. The remaining reserve relating to the 2015 restructuring initiatives at June 30, 2015 is $1.9.
Updates to our 2013 restructuring initiatives are as follows:
During the first six months of 2015, we recorded a net adjustment of $0.3 to the 2013 restructuring initiatives. The remaining reserve relating to the 2013 restructuring initiatives at June 30, 2015 is $1.0.
Updates to our 2012 restructuring initiatives are as follows:
The remaining reserve relating to the 2012 restructuring initiatives at June 30, 2015 is $2.1.
Following are the changes in the restructuring reserve balance through the first six months of 2015:
Restructuring Initiatives:
 
2012

 
2013

 
2015

 
Total

Balance at December 31, 2013
 
$
4.8

 
$
1.8

 
$
—

 
$
6.6

2014 (credits) charges
 
(0.4
)
 
1.4

 
—

 
1.0

Non-cash items (1)
 
—

 
(0.5
)
 
—

 
(0.5
)
Cash payments
 
(1.2
)
 
(0.9
)
 
—

 
(2.1
)
Balance at December 31, 2014
 
$
3.2

 
$
1.8

 
$
—

 
$
5.0

First quarter charges
 
0.1

 
—

 
3.5

 
3.6

Non-cash items(1)
 
—

 
(0.1
)
 
—

 
(0.1
)
Cash payments
 
(0.9
)
 
(0.1
)
 
(1.0
)
 
(2.0
)
Balance at March 31, 2015
 
$
2.4

 
$
1.6

 
$
2.5

 
$
6.5

Second quarter (credits) charges
 
(0.1
)
 
0.3

 
(0.1
)
 
0.1

Non-cash items(1)
 
—

 
(0.3
)
 
—

 
(0.3
)
Cash payments
 
(0.2
)
 
(0.6
)
 
(0.5
)
 
(1.3
)
Balance at June 30, 2015
 
$
2.1

 
$
1.0

 
$
1.9

 
$
5.0

______________________
(1)
Includes accelerated depreciation of plant assets at our California sites.