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RESTRUCTURING AND OTHER SPECIAL CHARGES
 3 Months Ended
Mar. 31, 2017
Restructuring and Related Activities [Abstract]  
Restructuring and Related Activities Disclosure [Text Block]
RESTRUCTURING AND OTHER SPECIAL CHARGES
During the first three months of 2017, the Company recorded net restructuring and other special charges of $3.9; $1.5 within LCD and $2.4 within CDD. The charges were comprised of $2.7 related to severance and other personnel costs along with $1.6 in costs associated with facility closures. The charges were offset by the reversal of previously established reserves of $0.4 in unused severance reserves. The Company incurred legal and other costs of $0.9 relating to the recently completed acquisitions. The Company also recorded $2.6 in consulting expenses relating to fees incurred as part of its Covance Inc. acquisition (Acquisition) integration costs and compensation analysis, along with $0.9 in short-term equity retention arrangements relating to the Acquisition. In addition, the Company incurred $2.7 of non-capitalized costs associated with the implementation of a major system as part of LaunchPad, LCD's comprehensive, enterprise-wide business process improvement initiative (all recorded in selling, general and administrative expenses).
During the first three months of 2016, the Company recorded net restructuring and other special charges of $19.2; $3.2 within LCD and $16.0 within CDD. The charges were comprised of $4.5 related to severance and other personnel costs along with $17.0 in costs associated with facility closures. A substantial portion of these costs relate to the planned closure of duplicative data center operations. The Company reversed previously established reserves of $2.3 in unused severance reserves primarily as the result of selling one of CDD's minimum volume contract facilities to a third party. The Company incurred additional legal and other costs of $1.6 relating to the wind-down of its minimum volume contract operations. The Company also recorded $1.7 in consulting expenses relating to fees incurred as part of its Acquisition integration costs and compensation analysis, along with $1.2 in short-term equity retention arrangements relating to the Acquisition and $4.1 of accelerated equity compensation relating to the announced retirement of a Company executive. In addition, the Company incurred $1.5 of non-capitalized costs associated with the implementation of a major system as part of LaunchPad (all recorded in selling, general and administrative expenses).
The following represents the Company’s restructuring reserve activities for the period indicated:
 
LCD
 
CDD
 
 
 
Severance and Other
Employee Costs
Lease and Other
Facility Costs
 
Severance and Other
Employee Costs
Lease and Other
Facility Costs
 
Total
Balance as of December 31, 2016
$
7.5

$
14.1

 
$
28.2

$
32.5

 
$
82.3

Restructuring charges
1.8

—

 
0.8

1.7

 
4.3

Reduction of prior restructuring accruals
(0.3
)
—

 
(0.1
)
—

 
(0.4
)
Cash payments and other adjustments
(5.3
)
(0.9
)
 
(9.3
)
(3.4
)
 
(18.9
)
Balance as of March 31, 2017
$
3.7

$
13.2

 
$
19.6

$
30.8

 
$
67.3

Current
 

 

 
 
 
 
$
34.6

Non-current
 

 

 
 
 
 
32.7

 
 

 

 
 
 
 
$
67.3


Certain restructuring reserves for lease and other facility costs, totaling $9.8 as of December 31, 2016, have been reclassified from the LCD segment to the CDD segment.