4. Business Consolidation and Other Activities

Following is a summary of business consolidation and other activity charges included in the unaudited condensed consolidated statements of earnings:

	Three Months Ended March 31,
($ in millions)	2014			2013

Metal beverage packaging, Americas & Asia	$	4.8		$	(1.5	)
Metal beverage packaging, Europe	(1.2		)	(1.7		)
Metal food & household products packaging	(3.1		)	(18.8		)
Corporate and other	(0.5		)	(0.7		)
	$	—		$	(22.7	)

2014

Metal Beverage Packaging, Americas and Asia

During the first quarter, the company received and recorded compensation of $5.0 million for the reimbursement of severance costs incurred in connection with the company’s closure and relocation of the Shenzhen manufacturing facility in 2013. Also during the first quarter, the company sold its plastic motor oil container and pail manufacturing business in the People’s Republic of China and recorded a gain of $0.8 million in connection with the sale. Other charges in the quarter included $1.0 million related to previously closed facilities.

Metal Food and Household Products Packaging

During the fourth quarter of 2013, the company announced plans to close its Danville, Illinois, steel aerosol packaging facility in the second half of 2014. Charges of $2.0 million were recorded during the first quarter in connection with the pending closure. The first quarter also included charges of $1.1 million for other insignificant activities.

Metal Beverage Packaging, Europe, and Corporate

The company recorded charges of $1.2 million for headcount reductions, cost-out initiatives and the relocation of the company’s European headquarters from Germany to Switzerland, as well as additional tax expense of $2.1 million related to this relocation. The quarter also included charges of $0.5 million for other insignificant activities.

2013

Metal Food and Household Products Packaging

During the first quarter, the company announced the closure of its Elgin, Illinois, food and household products packaging facility, which was completed in December 2013. A charge of $20.8 million was recorded in the first quarter of 2013 in connection with the closure, which was composed of $16.5 million for severance, pension and other employee benefits; $4.3 million for the accelerated depreciation on assets to be abandoned and other closure costs. The Elgin plant produced steel aerosol and specialty cans, as well as flat steel sheet used by other Ball facilities. The plant’s production capabilities are being supplied by other Ball food and household products packaging facilities.

Also in the first quarter, income of $2.0 million was accrued related to the reimbursement of funds paid in 2012 for the settlement of certain Canadian defined benefit pension liabilities related to previously closed facilities.

Metal Beverage Packaging, Americas and Asia

The first quarter of 2013 included net charges of $1.5 million, primarily for ongoing costs related to the previously announced closures of Ball’s Columbus, Ohio, and Gainesville, Florida, facilities and voluntary separation programs.

Metal Beverage Packaging, Europe, and Corporate

During the first quarter, the company recorded charges of $2.4 million, primarily for implementation costs incurred in connection with the third quarter 2012 relocation of the company’s European headquarters from Germany to Switzerland.

Following is a summary by segment of the activity in the business consolidation reserves:

($ in millions)	Metal Beverage Packaging, Americas & Asia			Metal Food & Household Products Packaging			Total

Balance at December 31, 2013	$	1.9		$	14.7		$	16.6
Charges to earnings	(0.1		)	1.7			1.6
Cash payments and other activity	(0.2		)	(3.5		)	(3.7		)
Balance at March 31, 2014	$	1.6		$	12.9		$	14.5

The carrying value of assets held-for-sale in connection with facility closures was $20.6 million at March 31, 2014, and $20.4 million at December 31, 2013.