RESTRUCTURING AND OTHER SPECIAL CHARGES

During the first three months of 2018, the Company recorded net restructuring and other special charges of $14.3; $3.6 within LCD and $10.7 within CDD. The charges were comprised of $11.3 related to severance and other personnel costs, $1.2 in costs associated with facility closures and general integration initiatives, and $2.3 in impairment to land held for sale. The charges were offset by the reversal of previously established reserves of $0.5, primarily in unused facility reserves.

The Company incurred integration and other costs of $17.9 primarily relating to the Chiltern acquisition. The Company also recorded $3.1 in consulting expenses relating to the Chiltern integration along with a special one-time bonus of $31.0 to its non-bonus eligible employees in recognition of the benefits the Company is receiving from the passage of the Tax Cuts and Jobs Act of 2017 (TCJA). In addition, the Company incurred $1.7 of non-capitalized costs associated with the implementation of a major system as part of its LaunchPad business process improvement initiative.

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. A substantial portion of these costs relate to the planned closure of duplicative data center operations. The Company reversed 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. (Covance) acquisition integration costs and compensation analysis, along with $0.9 in short-term equity retention. In addition, the Company incurred $2.7 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, 2017	$	1.7		$	10.1		$	8.3		$	34.6		$	54.7
Restructuring charges	2.7			1.0			8.6			2.5			14.8
Reduction of prior restructuring accruals	—			(0.5		)	—			—			(0.5		)
Cash payments and other adjustments	(3.0		)	(2.0		)	(7.3		)	(3.7		)	(16.0		)
Balance as of March 31, 2018	$	1.4		$	8.6		$	9.6		$	33.4		$	53.0
Current													$	22.9
Non-current													30.1
													$	53.0