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Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Sep. 30, 2017	Oct. 26, 2017
Document and Entity Information [Abstract]
Entity Registrant Name	DENTSPLY SIRONA Inc.
Entity Central Index Key	0000818479
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Document Type	10-Q
Trading Symbol	XRAY
Document Period End Date	Sep. 30, 2017
Document Fiscal Year Focus	2017
Document Fiscal Period Focus	Q3
Amendment Flag	false
Entity Common Stock, Shares Outstanding		229,682,907

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Millions, $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Income Statement [Abstract]
Net sales	$ 1,009.2	$ 954.2	$ 2,902.4	$ 2,748.8
Cost of products sold	450.2	440.6	1,307.2	1,289.4
Gross profit	559.0	513.6	1,595.2	1,459.4
Selling, general and administrative expenses	430.5	379.1	1,252.8	1,123.3
Goodwill impairment	0.0	0.0	1,092.9	0.0
Restructuring and other costs	20.6	7.9	105.4	15.6
Operating income (loss)	107.9	126.6	(855.9)	320.5
Other income and expenses:
Interest expense	9.8	8.4	28.7	26.9
Interest income	(0.4)	(0.5)	(1.7)	(1.4)
Other expense (income), net	0.9	1.6	7.7	(13.3)
Income (loss) before income taxes	97.6	117.1	(890.6)	308.3
Provision (benefit) for income taxes	7.1	24.8	9.5	(15.2)
Net income (loss)	90.5	92.3	(900.1)	323.5
Less: Net (loss) income attributable to noncontrolling interests	(0.1)	(0.2)	(0.5)	0.6
Net income (loss) attributable to Dentsply Sirona	$ 90.6	$ 92.5	$ (899.6)	$ 322.9
Net income (loss) per common share attributable to Dentsply Sirona:
Basic (in dollars per share)	$ 0.39	$ 0.40	$ (3.92)	$ 1.51
Diluted (in dollars per share)	$ 0.39	$ 0.39	$ (3.92)	$ 1.48
Weighted average common shares outstanding:
Basic (in shares)	229.5	232.6	229.6	213.8
Diluted (in shares)	233.1	236.3	229.6	217.4
Dividends declared per common share (in dollars per share)	$ 0.0875	$ 0.0775	$ 0.2625	$ 0.2325

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Statement of Comprehensive Income [Abstract]
Net income (loss)	$ 90.5	$ 92.3	$ (900.1)	$ 323.5
Other comprehensive income (loss), net of tax:
Foreign currency translation gain	122.0	38.8	393.7	132.8
Net loss on derivative financial instruments	(3.5)	(4.2)	(9.3)	(20.5)
Pension liability gain	1.3	1.3	3.6	3.1
Total other comprehensive income (loss), net of tax	119.8	35.9	388.0	115.4
Total comprehensive income (loss)	210.3	128.2	(512.1)	438.9
Less: Comprehensive income attributable to noncontrolling interests	0.3	0.5	0.4	1.4
Comprehensive income (loss) attributable to Dentsply Sirona	$ 210.0	$ 127.7	$ (512.5)	$ 437.5

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016
Current Assets:
Cash and cash equivalents	$ 370.0	$ 383.9
Accounts and notes receivables-trade, net	734.4	636.0
Inventories, net	624.4	517.1
Prepaid expenses and other current assets, net	243.6	206.5
Total Current Assets	1,972.4	1,743.5
Property, plant and equipment, net	859.9	799.8
Identifiable intangible assets, net	3,109.2	2,957.6
Goodwill, net	5,074.9	5,952.0
Other noncurrent assets, net	182.6	102.9
Total Assets	11,199.0	11,555.8
Current Liabilities:
Accounts payable	249.0	223.0
Accrued liabilities	538.3	462.7
Income taxes payable	39.7	60.8
Notes payable and current portion of long-term debt	21.4	21.1
Total Current Liabilities	848.4	767.6
Long-term debt	1,600.7	1,511.1
Deferred income taxes	818.2	751.7
Other noncurrent liabilities	441.9	399.5
Total Liabilities	3,709.2	3,429.9
Commitments and contingencies	0.0	0.0
Equity:
Preferred stock, $1.00 par value; 0.25 million shares authorized; no shares issued	0.0	0.0
Common stock, $.01 par value; 400.0 million shares authorized at September 30, 2017 and December 31, 2016, respectively; 264.5 million shares issued at September 30, 2017 and December 31, 2016, respectively; 229.6 million and 230.1 million shares outstanding at September 30, 2017 and December 31, 2016, respectively	2.6	2.6
Capital in excess of par value	6,544.9	6,516.7
Retained earnings	2,986.0	3,948.0
Accumulated other comprehensive loss	(318.6)	(705.7)
Treasury stock, at cost, 34.9 million and 34.4 million shares at September 30, 2017 and December 31, 2016, respectively	(1,737.1)	(1,647.3)
Total Dentsply Sirona Equity	7,477.8	8,114.3
Noncontrolling interests	12.0	11.6
Total Equity	7,489.8	8,125.9
Total Liabilities and Equity	$ 11,199.0	$ 11,555.8

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Sep. 30, 2017	Dec. 31, 2016
Statement of Financial Position [Abstract]
Preferred stock, par value (in dollars per share)	$ 1.00	$ 1.00
Preferred stock, shares authorized (in shares)	250,000	250,000
Preferred stock, shares issued (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	400,000,000	400,000,000
Common stock, shares issued (in shares)	264,500,000	264,500,000
Common stock, shares outstanding (in shares)	229,600,000	230,100,000
Treasury stock, shares (in shares)	34,900,000	34,400,000

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Cash flows from operating activities:
Net income (loss)	$ (900.1)	$ 323.5
Adjustments to reconcile net (loss) income to net cash provided by operating activities:
Depreciation	93.9	87.0
Amortization of intangible assets	140.5	109.9
Amortization of deferred financing costs	1.9	3.6
Goodwill impairment	1,092.9	0.0
Indefinite-lived intangible asset impairment	79.8	0.0
Deferred income taxes	(46.3)	(102.0)
Stock based compensation expense	40.8	29.4
Restructuring and other costs - non-cash	11.6	4.2
Stock option income tax benefit	0.0	(11.3)
Other non-cash income	(1.6)	(41.4)
Loss on disposal of property, plant and equipment	2.3	1.8
Changes in operating assets and liabilities, net of acquisitions:
Accounts and notes receivable-trade, net	(57.6)	(92.9)
Inventories, net	(67.3)	40.9
Prepaid expenses and other current assets, net	(60.2)	(22.7)
Other noncurrent assets, net	4.3	4.9
Accounts payable	9.1	(1.4)
Accrued liabilities	46.8	2.5
Income taxes	(24.1)	(8.7)
Other noncurrent liabilities	6.3	13.7
Net cash provided by operating activities	373.0	341.0
Cash flows from investing activities:
Capital expenditures	(98.6)	(79.0)
Cash assumed in Merger	0.0	522.3
Cash and deposits paid for acquisitions of businesses and equity investments, net of cash acquired	(135.9)	(341.8)
Cash received from sale of business or product line	0.0	6.0
Cash received on derivatives contracts	6.5	12.7
Cash paid on derivatives contracts	0.0	(15.7)
Expenditures for identifiable intangible assets	(6.7)	(1.1)
Purchase of short-term investments	(2.3)	0.0
Purchase of Company-owned life insurance policies	(0.9)	(1.7)
Proceeds from sale of property, plant and equipment, net	2.1	4.9
Net cash (used in) provided by investing activities	(235.8)	106.6
Cash flows from financing activities:
Increase (decrease) in short-term borrowings	1.4	(47.7)
Cash paid for treasury stock	(151.4)	(694.7)
Cash dividends paid	(58.2)	(46.7)
Proceeds from long-term borrowings	2.9	840.7
Repayments on long-term borrowings	(16.2)	(503.2)
Proceeds from exercised stock options	52.9	26.8
Excess tax benefits from stock based compensation	0.0	11.3
Net cash used in financing activities	(168.6)	(413.5)
Effect of exchange rate changes on cash and cash equivalents	17.5	12.0
Net (decrease) increase in cash and cash equivalents	(13.9)	46.1
Cash and cash equivalents at beginning of period	383.9	284.6
Cash and cash equivalents at end of period	370.0	330.7
Schedule of non-cash investing activities:
Merger financed by common stock	$ 0.0	$ 6,256.2

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY - USD ($) $ in Millions	Total	Total Dentsply Sirona Equity	Common Stock	Capital in Excess of Par Value	Retained Earnings	Accumulated Other Comprehensive Loss	Treasury Stock	Noncontrolling Interests
Beginning Balance at Dec. 31, 2015	$ 2,339.4	$ 2,338.0	$ 1.6	$ 237.8	$ 3,591.0	$ (594.0)	$ (898.4)	$ 1.4
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	323.5	322.9			322.9			0.6
Other comprehensive income	115.4	114.6				114.6		0.8
Common stock issuance related to Merger	6,266.4	6,256.2	1.0	6,255.2				10.2
Exercise of stock options	26.6	26.6		(9.0)			35.6
Tax benefit from stock options exercised	11.3	11.3		11.3
Stock based compensation expense	29.4	29.4		29.4
Funding of Employee Stock Ownership Plan	6.3	6.3		2.1			4.2
Treasury shares purchased	(699.6)	(699.6)					(699.6)
RSU distributions	(7.2)	(7.2)		(18.0)			10.8
RSU dividends	0.0			0.5	(0.5)
Cash dividends	(54.4)	(54.4)			(54.4)
Ending Balance at Sep. 30, 2016	8,357.1	8,344.1	2.6	6,509.3	3,859.0	(479.4)	(1,547.4)	13.0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Reclassification on adoption of ASU No. 2016-09 (see Note 1)	(0.5)	(0.5)		1.0	(1.5)
Beginning Balance at Dec. 31, 2016	8,125.9	8,114.3	2.6	6,516.7	3,948.0	(705.7)	(1,647.3)	11.6
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	(900.1)	(899.6)			(899.6)			(0.5)
Other comprehensive income	388.0	387.1				387.1		0.9
Exercise of stock options	52.9	52.9		6.4			46.5
Stock based compensation expense	40.8	40.8		40.8
Funding of Employee Stock Ownership Plan	6.6	6.6		3.3			3.3
Treasury shares purchased	(150.3)	(150.3)					(150.3)
RSU distributions	(13.1)	(13.1)		(23.8)			10.7
RSU dividends	0.0			0.5	(0.5)
Cash dividends	(60.4)	(60.4)			(60.4)
Ending Balance at Sep. 30, 2017	$ 7,489.8	$ 7,477.8	$ 2.6	$ 6,544.9	$ 2,986.0	$ (318.6)	$ (1,737.1)	$ 12.0

SIGNIFICANT ACCOUNTING POLICIES

9 Months Ended

Sep. 30, 2017

Accounting Policies [Abstract]

SIGNIFICANT ACCOUNTING POLICIES

The accounting policies of the Company, as applied in the interim consolidated financial statements presented herein are substantially the same as presented in the Company’s Form 10-K for the year ended December 31, 2016, except as may be indicated below:

Accounts and Notes Receivable

The Company records a provision for doubtful accounts, which is included in Selling, general and administrative expenses on the Consolidated Statements of Operations.

Accounts and notes receivables – trade, net are stated net of allowances for doubtful accounts and trade discounts, which were $24.4 million at September 30, 2017 and $22.7 million at December 31, 2016.

Marketable Securities

The Company accounts for its direct investment in the DIO Corporation (“DIO”) using the cost-basis method of accounting. At September 30, 2017 and December 31, 2016, the fair value of the direct investment was $51.2 million and $63.4 million.

New Accounting Pronouncements

In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-09, “Revenue from Contracts with Customers (Topic 606)” that seeks to provide a single, comprehensive revenue recognition model for all contracts with customers that improve comparability within industries, across industries and across capital markets. Under this standard, an entity should recognize revenue for the transfer of goods or services equal to the amount it expects to be entitled to receive for those goods or services. Enhanced disclosure requirements regarding the nature, timing and uncertainty of revenue and related cash flows exist. To assist entities in applying the standard, a five step model for recognizing and measuring revenue from contracts with customers has been introduced. Entities have the option to apply the new guidance retrospectively to each prior reporting period presented (full retrospective approach) or retrospectively with a cumulative effect adjustment to retained earnings for initial application of the guidance at the date of initial adoption (modified retrospective method). The Company has elected to apply the new guidance using the modified retrospective method. On July 9, 2015, the FASB issued ASU No. 2015-14, deferring the effective date by one year to annual reporting periods beginning after December 15, 2017. Early adoption is permitted. In April 2016, the FASB issued ASU No. 2016-10, which clarifies the “identifying performance obligations and licensing implementations guidance” aspects of Topic 606. In May 2016, the FASB issued ASU No. 2016-11, which amends and or rescinds certain aspects of the Accounting Standards Codification (“ASC”) to reflect the requirements under Topic 606. Additionally, the FASB issued ASU No. 2016-12, which clarifies the criteria for assessing collectibility, permits an entity to elect an accounting policy to exclude from the transaction price amounts collected from customers for all sales taxes, and provides a practical expedient that permits an entity to reflect the aggregate effect of all contract modifications that occur before the beginning of the earliest period presented in accordance with Topic 606. In December 2016, the FASB issued ASU No. 2016-20, which clarifies several additional aspects of Topic 606 including contract modifications and performance obligations. The Company will adopt these accounting standards on January 1, 2018. The Company has completed its analysis of revenue areas that will be impacted by the adoption of this standard. The primary areas affected are the Company’s promotional and customer loyalty programs. The Company is currently gathering and assessing the impact this standard will have on its financial position, results of operations, cash flows and disclosures. The Company is also in the process of implementing changes to systems, processes and internal controls to meet the standard update to reporting and disclosure requirements.

In July 2015, the FASB issued ASU No. 2015-11, “Simplifying the Measurement of Inventory.” This accounting standard requires that an entity measure inventory at the lower of cost and net realizable value, as opposed to the lower of cost or market value. Net realizable value is defined as the estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation. Excluded from this update are the Last In First Out (“LIFO”) and retail inventory methods of accounting for inventory. Prospective application is required for presentation purposes. The Company adopted this accounting standard for the quarter ended March 31, 2017. The adoption of this standard did not materially impact the Company’s financial position or results of operations.

In November 2015, the FASB issued ASU No. 2015-17, “Balance Sheet Classification of Deferred Taxes.” This accounting standard seeks to simplify the accounting related to deferred income taxes. Current US GAAP requires an entity to separate deferred tax assets (“DTAs”) and deferred tax liabilities (“DTLs”) into current and noncurrent amounts for each tax jurisdiction based on the classification of the related asset or liability for financial reporting. DTAs and DTLs not related to assets and liabilities for financial reporting are classified based on the expected reversal date. The new standard requires DTAs or DTLs for each tax jurisdiction to be classified as noncurrent in a classified statement of financial position. The Company adopted this accounting standard for the quarter ended March 31, 2017, applying retrospective application to the December 31, 2016, Consolidated Balance Sheet presented in this Form 10-Q. At adoption, the Company reclassified certain deferred charges on the December 31, 2016 Consolidated Balance Sheet. During the quarter ended June 30, 2017, upon further review of these deferred charges, the Company determined that an error was made in the reclassification of certain deferred charges on the December 31, 2016 Consolidated Balance Sheet. As a result the Company corrected the presentation to the December 31, 2016 Consolidated Balance Sheet to increase “Prepaid expenses and other current assets” by $33.0 million and decrease “Deferred income taxes” and “Other noncurrent assets, net” by $28.2 million and $4.8 million, respectively. The Company determined that the error was not material to the Company’s financial position in the periods covered. The adoption of this standard is reflected below in the summary of the classification adjustments, including the correction for the error noted above, by financial statement line item:



(in millions)
		December 31, 2016		Classification			December 31, 2016
	Deferred Tax Assets	As Reported		Adjustment			Revised
Consolidated Balance Sheet Item	and Liabilities	Balance		As Revised			Balance
Prepaid expenses and other current assets	Current DTAs	$	345.6	$	(139.1	)	$	206.5
Other noncurrent assets, net	Noncurrent DTAs	64.1		38.8			102.9
Income taxes payable	Current DTLs	64.2		(3.4		)	60.8
Deferred income taxes	Noncurrent DTLs	848.6		(96.9		)	751.7

In January 2016, the FASB issued ASU No. 2016-01, “Recognition and Measurement of Financial Assets and Financial Liabilities.” This accounting standard seeks to enhance the reporting model for financial instruments to provide users of financial statements with more decision-useful information as well as to improve and achieve convergence of the FASB and International Accounting Standards Board (“IASB”) standards on the accounting for financial instruments. The amendments allow equity investments that do not have readily determinable fair values to be remeasured at fair value either upon the occurrence of an observable price change or upon identification of an impairment. It also requires enhanced disclosures about those investments and reduces the number of items that are recognized in other comprehensive income. The adoption of this standard is required for interim and fiscal periods beginning after December 15, 2017 and should be applied by means of a cumulative-effect adjustment to the balance sheet as of the beginning of the fiscal year of adoption. The Company is currently assessing the impact that this standard may have on its financial position, results of operations, cash flows and disclosures.

In February 2016, the FASB issued ASU No. 2016-02, “Leases.” This accounting standard seeks to increase transparency and comparability among organizations by recognizing lease assets and lease liabilities on the balance sheet and disclosing key information about leasing arrangements. Current US GAAP does not require lessees to recognize assets and liabilities arising from operating leases on the balance sheet. This standard also provides guidance from the lessees prospective on how to determine if a lease is an operating lease or a financing lease and the differences in accounting for each. The adoption of this standard is required for interim and fiscal periods ending after December 15, 2018 and it is required to be applied using the modified retrospective approach. Early adoption is permitted. The Company is currently assessing the impact that this standard will have on its financial position, results of operations, cash flows and disclosures.

In March 2016, the FASB issued ASU No. 2016-09, “Stock Compensation.” This accounting standard seeks to simplify the accounting for all entities that issue stock-based payment awards to their employees. The primary areas of change include accounting for income taxes, cash flow statement classification of excess tax benefits and employee taxes paid when an employer withholds shares, accounting for forfeitures and tax withholding requirements. Amendments related to the timing of when excess tax benefits are recognized, minimum statutory withholding requirements and forfeitures should be applied using a modified retrospective transition method by means of a cumulative-effect adjustment to equity as of the beginning of the period in which the guidance is adopted. Amendments related to the presentation of employee taxes paid in the statement of cash flows when an employer withholds shares to meet the minimum statutory withholding requirement should be applied retrospectively. Amendments requiring recognition of excess tax benefits and tax deficiencies in the income statement should be applied prospectively. The Company adopted this accounting standard for the quarter ended March 31, 2017, and as a result, the Company recorded $1.5 million of excess tax benefit related to employee share-based compensation as a component of income tax expense which impacted the current year tax provision. The Company elected to record forfeitures on stock-based compensation as the participant terminates rather than estimating forfeitures. As result of election to actual-basis forfeitures, the Company recorded a cumulative-effect adjustment of $1.0 million, net of tax, to “Capital in Excess of Par Value” and “Retained Earnings” in the Consolidated Statements of Changes in Equity related to prior year’s estimated forfeitures. In addition, the Company elected to adopt the cash flow classification of excess tax benefits on a prospective basis. The adoption of this standard did not materially impact the Company’s financial position, results of operations, cash flows, or disclosures.

In August 2016, the FASB issued ASU No. 2016-15, “Statement of Cash Flows.” This accounting standard seeks to clarify the presentation of eight specific cash flow issues in order to reduce diversity in practice. The topics of clarification include debt prepayment or extinguishment costs, settlement of zero-coupon debt instruments, contingent consideration payments made after a business combination, proceeds from the settlement of insurance claims, proceeds from the settlement of corporate-owned life insurance policies, distributions received from equity method investees, beneficial interest in securitization transactions, and separately identifiable cash flows. The amendments in this update are effective for interim and fiscal periods beginning after December 15, 2017. Early adoption is permitted. The amendments in this update should be applied using a retrospective transition method to each period presented. The adoption of this standard will not materially impact the Company’s presentation of its Consolidated Statements of Cash Flows.

In October 2016, the FASB issued ASU No. 2016-16, “Income Taxes.” This accounting standard seeks to improve the accounting for the income tax consequences of intra-entity transfers of assets other than inventory. Current US GAAP prohibits the recognition of current and deferred income taxes for an intra-entity asset transfer until the asset has been sold to a third party, which is an exception to the principle of comprehensive recognition of current and deferred income taxes in US GAAP. ASU No. 2016-16 eliminates this exception. The amendments in this update are effective for interim and fiscal periods beginning after December 15, 2017. Early adoption is permitted. The amendments in this update should be applied using a modified retrospective basis through a cumulative-effect adjustment directly to retained earnings as of the beginning of the period of adoption. The Company is currently assessing the impact that this standard will have on its financial position, results of operations, cash flows and disclosures.

In January 2017, the FASB issued ASU No. 2017-01, “Business Combinations.” This newly issued accounting standard clarifies the definition of a business with the objective of adding guidance to assist entities with evaluating whether transactions should be accounted for as acquisition or disposal of assets or businesses. The amendments in this update provide a screen to determine when a set of assets is not a business. The screen requires that when substantially all of the fair value of the gross assets acquired (or disposed of) is concentrated in a single identifiable asset or a group of similar identifiable assets, the set of assets is not a business. The amendments in this update are effective for interim and fiscal periods beginning after December 15, 2017. Early adoption is permitted under certain conditions. The amendments in this update should be applied prospectively.

In January 2017, the FASB issued ASU No. 2017-04, “Intangibles, Goodwill and Other.” This newly issued accounting standard seeks to simplify the subsequent measurement of goodwill by eliminating the second step of the goodwill impairment test, which requires business to perform procedures to determine the fair value of its assets and liabilities at the impairment testing date. Under this amendment, an entity should perform its goodwill impairment test by comparing the fair value of a reporting unit with its carrying amount and then recognize an impairment charge for the amount by which the carrying amount exceeds the reporting unit’s fair value. The loss recognized should not exceed the total amount of goodwill allocated to that reporting unit. Additionally, an entity should consider income tax effects from any tax deductible goodwill on the carrying amount of the reporting unit when measuring the goodwill impairment loss, if applicable. The amendments in this update are required for annual and interim goodwill impairment tests in fiscal years beginning after December 15, 2019. The amendments in this update should be applied prospectively. As permitted by the accounting standard, the Company early adopted this accounting standard during the three months ended March 31, 2017. During the three months ended June 30, 2017, the Company assessed its goodwill impairment under this new standard and recorded an impairment charge of $1,092.9 million. For further information, see Note 14, Goodwill and Intangibles.

In March 2017, the FASB issued ASU No. 2017-07, “Compensation - Retirement Benefits.” This newly issued accounting standard is primarily intended to improve the presentation of net periodic pension cost and net periodic postretirement benefit cost. The amendments in this update require an employer to report the service cost component of net periodic benefit cost in operating income, while the interest cost, amortization, return on assets and any settlement or curtailment expense will be reported below operating income. More specifically, the service cost will be reported in the same line item as other compensation costs arising from the services rendered by the pertinent employee during the period. The amendments in this update are required for annual and interim periods beginning after December 15, 2017. Early adoption is permitted as of the beginning of an annual period for which financial statements have not been issued. The amendments in this update should be applied retrospectively for the presentation of the components of net periodic benefit cost and net periodic postretirement benefit cost in the income statement. The Company is currently assessing the impact that this standard will have on its results of operations and disclosures.

In May 2017, the FASB issued ASU No. 2017-09, “Compensation - Stock Compensation.” This newly issued accounting standard provides clarity and reduces both diversity in practice as well cost and complexity when applying Topic 718 “Stock Compensation” as it relates to changes in terms or conditions of share based payments. The amendments in this update provide guidance about what changes to a share based payment should be considered substantive and therefore require modification accounting. More specifically, this update requires entities to apply modification accounting unless the modified awards fair value, vesting conditions and award classification as an equity or liability instrument all remain the same as the original award. The amendments in this update are required for annual and interim periods beginning after December 15, 2017. Early adoption is permitted for reporting periods for which financial statements have not been issued. The amendments in this update should be applied prospectively to an award modified on or after the adoption date. The Company is currently assessing the impact that this standard will have on its results of operations, financial position, cash flows and disclosures.

In August 2017, the FASB issued ASU No. 2017-12, “Derivatives and Hedging.” This newly issued accounting standard improves the financial reporting and disclosure of hedging relationships to better portray the economic results of an entity’s risk management activities in its financial statements. The amendments in this update make improvements to simplify the application of the hedge accounting guidance in current GAAP based on the feedback received from preparers, auditors, users and other stakeholders. More specifically, this update expands and refines hedge accounting for both nonfinancial and financial risk components and align the recognition and presentation of the effects of the hedging instrument and the hedged item in the financial statements. The amendments in this update are required for annual and interim periods beginning after December 15, 2018. Early adoption is permitted. The effect of adoption should be reflected as of the beginning of the fiscal year of adoption. For cash flow and net investment hedges existing at the date of adoption, an entity should apply a cumulative-effect adjustment related to eliminating the separate measurement of ineffectiveness to accumulated other comprehensive income with a corresponding adjustment to the opening balance of retained earnings as of the beginning of the fiscal year that an entity adopts the amendments in this update. The amended presentation and disclosure guidance is required only prospectively. The Company is currently assessing the impact that this standard will have on its financial position, results of operations, cash flows and disclosures.

STOCK COMPENSATION

9 Months Ended

Sep. 30, 2017

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

STOCK COMPENSATION

The following table represents total stock based compensation expense for non-qualified stock options, restricted stock units (“RSU”) and the tax related benefit for the three and nine months ended September 30, 2017 and 2016.



	Three Months Ended				Nine Months Ended
(in millions)	2017		2016		2017		2016

Stock option expense	$	7.5	$	2.7	$	12.7	$	7.7
RSU expense	11.4		9.1		27.1		20.7
Total stock based compensation expense	$	18.9	$	11.8	$	39.8	$	28.4

Related deferred income tax benefit	$	5.9	$	3.0	$	11.7	$	7.1

For the three and nine months ended September 30, 2017, stock compensation expense of $18.9 million and $39.8 million, respectively, of which, $18.7 million and $39.2 million, respectively, was recorded in Selling, general and administrative expenses and $0.2 million and $0.6 million, respectively, was recorded in Cost of products sold on the Consolidated Statements of Operations. For the three and nine months ended September 30, 2016, stock compensation expense of $11.8 million and $28.4 million, respectively, of which $11.6 million and $28.0 million, respectively, was recorded in Selling, general and administrative expense and $0.2 million and $0.4 million, respectively, was recorded in Cost of products sold on the Consolidated Statements of Operations.

COMPREHENSIVE INCOME

9 Months Ended

Sep. 30, 2017

COMPREHENSIVE INCOME [Abstract]

COMPREHENSIVE INCOME

The following table summarizes the components of comprehensive income, net of tax, for the three and nine months ended September 30, 2017 and 2016:



	Three Months Ended						Nine Months Ended
(in millions)	2017			2016			2017			2016

Foreign currency translation gains	$	129.0		$	42.2		$	433.7		$	149.4
Foreign currency translation loss on hedges of net investments	(7.2		)	(4.1		)	(40.9		)	(17.4		)

These amounts are recorded in Accumulated other comprehensive loss (“AOCI”), net of any related tax adjustments. At September 30, 2017 and December 31, 2016, the cumulative tax adjustments were $197.8 million and $166.4 million, respectively, primarily related to foreign currency translation gains and losses.

The cumulative foreign currency translation adjustments included translation gains of $21.3 million and losses of $412.4 million at September 30, 2017 and December 31, 2016, respectively, and cumulative losses on loans designated as hedges of net investments of $119.0 million and $78.1 million, respectively. These foreign currency translation gains and losses were partially offset by movements on derivative financial instruments, which are discussed in Note 10, Financial Instruments and Derivatives.

Changes in AOCI, net of tax, by component for the nine months ended September 30, 2017 and 2016:



(in millions)	Foreign Currency Translation Gain (Loss)			Gain and (Loss) on Derivative Financial Instruments Designated as Cash Flow Hedges			Gain and (Loss) on Derivative Financial Instruments			Pension Liability Gain (Loss)			Total

Balance, net of tax, at December 31, 2016	$	(490.5	)	$	(3.2	)	$	(116.8	)	$	(95.2	)	$	(705.7	)
Other comprehensive income (loss) before reclassifications and tax impact	363.0			(9.0		)	(3.8		)	—			350.2
Tax (expense) benefit	29.8			0.9			0.7			—			31.4
Other comprehensive income (loss), net of tax, before reclassifications	392.8			(8.1		)	(3.1		)	—			381.6
Amounts reclassified from accumulated other comprehensive income (loss), net of tax	—			1.9			—			3.6			5.5
Net increase (decrease) in other comprehensive income	392.8			(6.2		)	(3.1		)	3.6			387.1
Balance, net of tax, at September 30, 2017	$	(97.7	)	$	(9.4	)	$	(119.9	)	$	(91.6	)	$	(318.6	)



(in millions)	Foreign Currency Translation Gain (Loss)			Gain and (Loss) on Derivative Financial Instruments Designated as Cash Flow Hedges			Gain and (Loss) on Derivative Financial Instruments			Pension Liability Gain (Loss)			Total

Balance, net of tax, at December 31, 2015	$	(401.2	)	$	(1.2	)	$	(110.2	)	$	(81.4	)	$	(594.0	)
Other comprehensive (loss) income before reclassifications and tax impact	119.9			(6.7		)	(21.6		)	0.6			92.2
Tax (expense) benefit	12.1			2.0			8.3			(0.2		)	22.2
Other comprehensive (loss) income, net of tax, before reclassifications	132.0			(4.7		)	(13.3		)	0.4			114.4
Amounts reclassified from accumulated other comprehensive (loss) income, net of tax	—			(2.5		)	—			2.7			0.2
Net (decrease) increase in other comprehensive income	132.0			(7.2		)	(13.3		)	3.1			114.6
Balance, net of tax, at September 30, 2016	$	(269.2	)	$	(8.4	)	$	(123.5	)	$	(78.3	)	$	(479.4	)

Reclassifications out of accumulated other comprehensive income (expense) to the Consolidated Statements of Operations for the three and nine months ended September 30, 2017 and 2016:



(in millions)
Details about AOCI Components	Amounts Reclassified from AOCI						Affected Line Item in the Consolidated Statements of Operations
	Three Months Ended
	2017			2016

Gain and (loss) on derivative financial instruments:
Interest rate swaps	$	(0.6	)	$	(0.4	)	Interest expense
Foreign exchange forward contracts	(1.6		)	—			Cost of products sold
Net (loss) gain before tax	(2.2		)	(0.4		)
Tax impact	0.4			0.1			Provision (benefit) for income taxes
Net (loss) gain after tax	$	(1.8	)	$	(0.3	)

Amortization of defined benefit pension and other postemployment benefit items:
Amortization of net actuarial losses	$	(1.8	)	$	(1.4	)	(a)
Net loss before tax	(1.8		)	(1.4		)
Tax impact	0.5			0.5			Provision (benefit) for income taxes
Net loss after tax	$	(1.3	)	$	(0.9	)

Total reclassifications for the period	$	(3.1	)	$	(1.2	)

(a) These accumulated other comprehensive income components are included in the computation of net periodic benefit cost for the three months ended September 30, 2017 and 2016 (see Note 8, Benefit Plans, for additional details).



(in millions)
Details about AOCI Components	Amounts Reclassified from AOCI						Affected Line Item in the Consolidated Statements of Operations
	Nine Months Ended
	2017			2016

Gain and (loss) on derivative financial instruments:
Interest rate swaps	$	(1.7	)	$	(2.4	)	Interest expense
Foreign exchange forward contracts	(0.7		)	5.2			Cost of products sold
Foreign exchange forward contracts	—			0.1			SG&A expenses
Commodity contracts	—			(0.1		)	Cost of products sold
Net (loss) gain before tax	(2.4		)	2.8
Tax impact	0.5			(0.3		)	Provision (benefit) for income taxes
Net (loss) gain after tax	$	(1.9	)	$	2.5

Amortization of defined benefit pension and other postemployment benefit items:
Amortization of prior service benefits	$	0.1		$	0.1		(a)
Amortization of net actuarial losses	(5.2		)	(4.0		)	(a)
Net loss before tax	(5.1		)	(3.9		)
Tax impact	1.5			1.2			Provision (benefit) for income taxes
Net loss after tax	$	(3.6	)	$	(2.7	)

Total reclassifications for the period	$	(5.5	)	$	(0.2	)

(a) These accumulated other comprehensive income components are included in the computation of net periodic benefit cost for the nine months ended September 30, 2017 and 2016 (see Note 8, Benefit Plans, for additional details).

EARNINGS PER COMMON SHARE

9 Months Ended

Sep. 30, 2017

Earnings Per Share [Abstract]

EARNINGS PER COMMON SHARE

The following table sets forth the computation of basic and diluted earnings per common share for the three and nine months ended September 30, 2017 and 2016:



Basic Earnings Per Common Share Computation	Three Months Ended				Nine Months Ended
(in millions, except per share amounts)	2017		2016		2017			2016

Net income (loss) attributable to Dentsply Sirona	$	90.6	$	92.5	$	(899.6	)	$	322.9

Weighted average common shares outstanding	229.5		232.6		229.6			213.8

Earnings (loss) per common share - basic	$	0.39	$	0.40	$	(3.92	)	$	1.51

Diluted Earnings Per Common Share Computation
(in millions, except per share amounts)

Net income (loss) attributable to Dentsply Sirona	$	90.6	$	92.5	$	(899.6	)	$	322.9

Weighted average common shares outstanding	229.5		232.6		229.6			213.8
Incremental weighted average shares from assumed exercise of dilutive options from stock-based compensation awards	3.6		3.7		—			3.6
Total weighted average diluted shares outstanding	233.1		236.3		229.6			217.4

Earnings (loss) per common share - diluted	$	0.39	$	0.39	$	(3.92	)	$	1.48

The calculation of weighted average diluted common shares outstanding excludes stock options and RSUs of 0.8 million and 1.1 million shares of common stock that were outstanding during the three and nine months ended September 30, 2017, respectively, because their effect would be antidilutive. There were 0.5 million and 0.7 million antidilutive shares of common stock outstanding during the three and nine months ended September 30, 2016, respectively.

BUSINESS COMBINATIONS

9 Months Ended

Sep. 30, 2017

Business Combinations [Abstract]

BUSINESS COMBINATIONS

On February 29, 2016, DENTSPLY merged with Sirona in an all-stock transaction and the registrant was renamed DENTSPLY SIRONA Inc. During the three months ended March 31, 2017, the Company finalized the valuation analysis of identifiable assets acquired and liabilities assumed and allocated the consideration based on the final fair values of those identifiable assets acquired and liabilities assumed related to the Merger.

The following table summarizes the final fair value of identifiable assets acquired and liabilities assumed at the date of the Merger:



(in millions)

Cash and cash equivalents	$	522.3
Trade receivables	143.0
Inventory	220.7
Prepaid expenses and other current assets	111.1
Property, plant and equipment	237.1
Identifiable intangible assets	2,435.0
Goodwill	3,758.1
Other long-term assets	6.9
Total assets	7,434.2
Accounts payable	68.0
Other current liabilities	197.9
Debt	57.5
Deferred income taxes	749.1
Other long-term liabilities	95.3
Total liabilities	1,167.8
Noncontrolling interest	10.2
Total identifiable net assets	$	6,256.2

Weighted average useful lives for intangible assets were determined based upon the useful economic lives of the intangible assets that are expected to contribute to future cash flows. The acquired definite-lived intangible assets are being amortized on a straight-line basis over their expected useful lives. Intangible assets acquired consist of the following:



(in millions, except for useful life)			Weighted Average
			Useful Life
	Amount		(in years)

Customer relationships	$	495.0	14
Developed technology and patents	1,035.0		12
Trade names and trademarks	905.0		Indefinite
Total	$	2,435.0

The fair values assigned to intangible assets were determined through the use of the income approach, specifically the relief from royalty method was used to fair value the developed technology and patents and tradenames and trademarks and the multi-period excess earnings method was used to fair value customer relationships. Both valuation methods rely on management’s judgments, including expected future cash flows resulting from existing customer relationships, customer attrition rates, contributory effects of other assets utilized in the business, peer group cost of capital and royalty rates as well as other factors. The valuation of tangible assets was derived using a combination of the income approach, the market approach and the cost approach. Significant judgments used in valuing tangible assets include estimated reproduction or replacement cost, weighted average useful lives of assets, estimated selling prices, costs to complete and reasonable profit.

The $3,758.1 million of goodwill is attributable to the excess of the purchase price over the fair value of the net tangible and intangible assets acquired and liabilities assumed. Goodwill is considered to represent the value associated with workforce and synergies the two companies anticipate realizing as a combined company. Goodwill of $1,362.5 million has been assigned to the Company's Imaging, Treatment Centers & Orthodontics segment, $2,286.5 million has been assigned to the Company’s Implants, CAD/CAM, Prosthetics & Healthcare segment and $109.1 million has been assigned to the Company’s Chairside Consumables & Endodontics segment. The goodwill is not expected to be deductible for tax purposes.

Sirona contributed net sales of $811.0 million and operating loss of $1,052.7 million to the Company's Consolidated Statements of Operations during the period from January 1, 2017 to September 30, 2017. The operating loss includes a goodwill impairment charge of $1,092.9 million and an indefinite-lived intangible asset impairment charge of $79.8 million. For the period from February 29, 2016 to September 30, 2016, Sirona contributed net sales of $735.2 million and operating income of $162.4 million.

The following unaudited pro forma financial information reflects the consolidated results of operations of the Company had the Merger occurred on January 1, 2015. Sirona’s financial information has been compiled in a manner consistent with the accounting policies adopted by DENTSPLY. The following unaudited pro forma financial information for the three and nine months ended September 30, 2016, has been prepared for comparative purposes and does not purport to be indicative of what would have occurred had the Merger occurred on January 1, 2015, nor are they indicative of any future results.



	Pro forma - unaudited
	Three Months Ended		Nine Months Ended
(in millions, except per share amount)	2016		2016

Net sales	$	955.8	$	2,917.9
Net income attributable to Dentsply Sirona	$	94.0	$	328.9
Diluted earnings per common share	$	0.40	$	1.39

These pro forma amounts were calculated after applying the Company’s accounting policies and adjusting Sirona’s results to reflect adjustments that are directly attributable to the Merger. These adjustments mainly included additional intangible asset amortization, depreciation, inventory fair value adjustments, transaction costs and taxes that would have been charged assuming the fair value adjustments had been applied from January 1, 2015, together with the consequential tax effects at the statutory rate. Pro forma results do not include any anticipated synergies or other benefits of the Merger.

During the quarter ended June 30, 2017, the Company acquired RTD, a privately-held France-based manufacturer of endodontic posts for $132.0 million which is subject to final purchase price adjustments. At June 30, 2017, the Company recorded a preliminary estimate of $84.7 million in goodwill related to the fair value of assets acquired and liabilities assumed and the consideration given for the acquisition. Goodwill is considered to represent the value associated with workforce and synergies the two companies anticipate realizing as a combined company. The goodwill is not expected to be deductible for tax purposes.

Intangible assets acquired consist of the following:



(in millions, except for useful life)			Weighted Average
			Useful Life
	Amount		(in years)

Customer relationships	$	23.6	15
Developed technology and patents	23.6		15
Trade names and trademarks	9.0		Indefinite
Total	$	56.2

The results of operation for this business have been included in the accompanying financial statements as of the effective date of the transaction. The purchase price has been assigned on the basis of the preliminary estimate of the fair values of assets acquired and liabilities assumed. This transaction was not material to the Company’s net sales and net (loss) income attributable to Dentsply Sirona for the quarter ended September 30, 2017.

SEGMENT INFORMATION

9 Months Ended

Sep. 30, 2017

Segment Reporting [Abstract]

SEGMENT INFORMATION

The Company has numerous operating businesses covering a wide range of dental consumable products, dental technology products and certain healthcare products primarily serving the professional dental market. Professional dental products represented approximately 92% of net sales for the three and nine months ended September 30, 2017 and September 30, 2016.

The operating businesses are combined into three operating groups, which generally have overlapping geographical presence, customer bases, distribution channels, and regulatory oversight. These operating groups are considered the Company’s reportable segments as the Company’s chief operating decision-maker regularly reviews financial results at the operating group level and uses this information to manage the Company’s operations. The accounting policies of the segments are consistent with those described in the Company’s most recently filed Form 10-K, in the summary of significant accounting policies.

The Company evaluates performance of the segments based on the groups’ net third party sales, excluding precious metal content, and segment adjusted operating income. The Company defines net third party sales excluding precious metal content as the Company’s net sales excluding the precious metal cost within the products sold, which is considered a measure not calculated in accordance with US GAAP, and is therefore considered a non-US GAAP measure. Management believes that the presentation of net sales, excluding precious metal content, provides useful information to investors because a portion of Dentsply Sirona’s net sales is comprised of sales of precious metals generated through sales of the Company’s precious metal dental alloy products, which are used by third parties to construct crown and bridge materials. Due to the fluctuations of precious metal prices and because the cost of the precious metal content of the Company’s sales is largely passed through to customers and has minimal effect on earnings, Dentsply Sirona reports net sales both with and without precious metal content to show the Company’s performance independent of precious metal price volatility and to enhance comparability of performance between periods. The Company uses its cost of precious metal purchased as a proxy for the precious metal content of sales, as the precious metal content of sales is not separately tracked and invoiced to customers. The Company believes that it is reasonable to use the cost of precious metal content purchased in this manner since precious metal dental alloy sale prices are typically adjusted when the prices of underlying precious metals change. The Company’s exclusion of precious metal content in the measurement of net third party sales enhances comparability of performance between periods as it excludes the fluctuating market prices of the precious metal content. The Company also evaluates segment performance based on each segment’s adjusted operating income before provision for income taxes and interest. Segment adjusted operating income is defined as operating income before income taxes and before certain corporate headquarter unallocated costs, restructuring and other costs, interest expense, interest income, other expense (income), net, amortization of intangible assets and depreciation resulting from the fair value step-up of property, plant and equipment from acquisitions. The Company’s segment adjusted operating income is considered a non-US GAAP measure. A description of the products and services provided within each of the Company’s three operating segments is provided below.

During the September 30, 2017 quarter, the Company realigned reporting responsibilities for multiple businesses as a result of a retirement of one of the Company’s Chief Operating Officers. The Company changed from two operating segments to three. Segment information below reflects the revised structure for all periods shown.

Implants, CAD/CAM, Prosthetics & Healthcare

This segment is responsible for the worldwide design, manufacture, sales and distribution of certain dental technology and healthcare consumable products which includes dental implants, CAD/CAM systems and laboratory dental products as well as consumable medical device products.

Chairside Consumables & Endodontics

This segment is responsible for the worldwide design, manufacture, sales and distribution of dental consumable products which includes preventive, restorative, instruments and endodontic products.

Imaging, Treatment Centers & Orthodontics

This segment is responsible for the worldwide design, manufacture, sales and distribution of certain dental technology products which includes imaging systems, treatment centers and orthodontic products.

The following tables set forth information about the Company’s segments for the three and nine months ended September 30, 2017 and 2016:

Third Party Net Sales



	Three Months Ended				Nine Months Ended
(in millions)	2017		2016		2017		2016

Implants, CAD/CAM, Prosthetics & Healthcare	$	394.8	$	382.8	$	1,156.2	$	1,112.1
Chairside Consumables & Endodontics	412.6		383.5		1,213.4		1,151.1
Imaging, Treatment Centers & Orthodontics	201.8		187.9		532.8		485.6
Total net sales	$	1,009.2	$	954.2	$	2,902.4	$	2,748.8

Third Party Net Sales, Excluding Precious Metal Content



	Three Months Ended				Nine Months Ended
(in millions)	2017		2016		2017		2016

Implants, CAD/CAM, Prosthetics & Healthcare	$	385.4	$	367.8	$	1,126.0	$	1,061.7
Chairside Consumables & Endodontics	412.6		383.5		1,213.4		1,151.1
Imaging, Treatment Centers & Orthodontics	201.8		187.9		532.8		485.6
Total net sales, excluding precious metal content	999.8		939.2		2,872.2		2,698.4
Precious metal content of sales	9.4		15.0		30.2		50.4
Total net sales, including precious metal content	$	1,009.2	$	954.2	$	2,902.4	$	2,748.8

Segment Adjusted Operating Income



	Three Months Ended						Nine Months Ended
(in millions)	2017			2016			2017			2016

Implants, CAD/CAM, Prosthetics & Healthcare	$	85.2		$	84.2		$	222.1		$	221.8
Chairside Consumables & Endodontics	126.9			110.8			367.7			302.6
Imaging, Treatment Centers & Orthodontics	40.0			23.0			48.9			47.3
Segment adjusted operating income before income taxes and interest	252.1			218.0			638.7			571.7

Reconciling items expense (income):
All Other (a)	73.3			37.7			151.4			122.2
Goodwill impairment	—			—			1,092.9			—
Restructuring and other costs	20.6			7.9			105.4			15.6
Interest expense	9.8			8.4			28.7			26.9
Interest income	(0.4		)	(0.5		)	(1.7		)	(1.4		)
Other expense (income), net	0.9			1.6			7.7			(13.3		)
Amortization of intangible assets	48.7			44.4			140.5			109.9
Depreciation resulting from the fair value step-up of property, plant and equipment from business combinations	1.6			1.4			4.4			3.5
Income (loss) before income taxes	$	97.6		$	117.1		$	(890.6	)	$	308.3

(a) Includes the results of unassigned Corporate headquarter costs, inter-segment eliminations and one distribution warehouse not managed by named segments.

INVENTORIES

9 Months Ended

Sep. 30, 2017

Inventory Disclosure [Abstract]

INVENTORIES

Inventories are stated at the lower of cost and net realizable value. The cost of inventories determined by the last-in, first-out (“LIFO”) method at September 30, 2017 and December 31, 2016 were $12.3 million and $8.6 million, respectively. The cost of remaining inventories was determined by the first-in, first-out (“FIFO”) or average cost methods. If the FIFO method had been used to determine the cost of LIFO inventories, the amounts at which net inventories are stated would be higher than reported at September 30, 2017 and December 31, 2016 by $9.6 million and $6.8 million, respectively.

Inventories, net of inventory valuation reserves, consist of the following:



(in millions)	September 30, 2017		December 31, 2016

Finished goods	$	387.7	$	311.3
Work-in-process	91.3		77.1
Raw materials and supplies	145.4		128.7
Inventories, net	$	624.4	$	517.1

The inventory valuation allowance was $57.3 million and $37.5 million at September 30, 2017 and December 31, 2016, respectively.

BENEFIT PLANS

9 Months Ended

Sep. 30, 2017

Defined Benefit Plans and Other Postretirement Benefit Plans Disclosures [Abstract]

BENEFIT PLANS

The following sets forth the components of net periodic benefit cost of the Company’s defined benefit plans and for the Company’s other postemployment benefit plans for the three and nine months ended September 30, 2017 and 2016:



Defined Benefit Plans	Three Months Ended						Nine Months Ended
(in millions)	2017			2016			2017			2016

Service cost	$	4.0		$	3.8		$	11.7		$	11.5
Interest cost	1.9			2.0			5.4			5.8
Expected return on plan assets	(1.2		)	(1.2		)	(3.5		)	(3.6		)
Amortization of prior service credit	—			—			(0.1		)	(0.1		)
Amortization of net actuarial loss	1.8			1.3			5.1			3.8
Curtailment and settlement loss	—			1.2			—			1.2
Net periodic benefit cost	$	6.5		$	7.1		$	18.6		$	18.6



Other Postemployment Benefit Plans	Three Months Ended				Nine Months Ended
(in millions)	2017		2016		2017		2016

Service cost	$	0.1	$	—	$	0.3	$	0.2
Interest cost	0.2		0.1		0.4		0.4
Amortization of net actuarial loss	—		0.1		0.1		0.2
Net periodic benefit cost	$	0.3	$	0.2	$	0.8	$	0.8

The following sets forth the information related to the contributions to the Company’s benefit plans for 2017:



(in millions)	Pension Benefits		Other Postemployment Benefits

Actual contributions through September 30, 2017	$	13.9	$	0.7
Expected contributions for the remainder of the year	4.3		0.3
Total actual and expected contributions	$	18.2	$	1.0

RESTRUCTURING AND OTHER COSTS

9 Months Ended

Sep. 30, 2017

Restructuring and Related Activities [Abstract]

RESTRUCTURING AND OTHER COSTS

Restructuring Costs

During the three and nine months ended September 30, 2017, the Company recorded net restructuring costs and other costs of $20.6 million and $105.4 million, respectively, which includes net restructuring costs of $12.7 million and $16.5 million, respectively. During the three and nine months ended September 30, 2016, the Company recorded net restructuring costs and other costs of $7.9 million and $15.6 million, respectively. These costs are recorded in Restructuring and other costs on the Consolidated Statements of Operations and the associated liabilities are recorded in Accrued liabilities on the Consolidated Balance Sheets.

At September 30, 2017, the Company’s restructuring accruals were as follows:



	Severance
(in millions)	2015 and Prior Plans			2016 Plans			2017 Plans			Total

Balance at December 31, 2016	$	20.6		$	8.2		$	—		$	28.8
Provisions	0.5			(0.2		)	12.7			13.0
Amounts applied	(8.7		)	(5.0		)	(1.9		)	(15.6		)
Change in estimates	(0.7		)	(0.6		)	—			(1.3		)
Balance at September 30, 2017	$	11.7		$	2.4		$	10.8		$	24.9



	Lease/Contract Terminations
(in millions)	2015 and Prior Plans			2016 Plans			2017 Plans			Total

Balance at December 31, 2016	$	2.7		$	0.3		$	—		$	3.0
Provisions	0.7			—			0.1			0.8
Amounts applied	(1.8		)	(0.2		)	(0.1		)	(2.1		)
Change in estimates	(0.1		)	—			—			(0.1		)
Balance at September 30, 2017	$	1.5		$	0.1		$	—		$	1.6



	Other Restructuring Costs
(in millions)	2015 and Prior Plans			2016 Plans			2017 Plans			Total

Balance at December 31, 2016	$	0.5		$	0.2		$	—		$	0.7
Provisions	0.9			1.8			0.9			3.6
Amounts applied	(1.0		)	(1.8		)	(0.6		)	(3.4		)
Change in estimate	0.5			—			—			0.5
Balance at September 30, 2017	$	0.9		$	0.2		$	0.3		$	1.4

The following table provides the year-to-date changes in the restructuring accruals by segment:



(in millions)	December 31, 2016		Provisions		Amounts Applied			Change in Estimates			September 30, 2017

Implants, CAD/CAM, Prosthetics & Healthcare	$	22.1	$	7.0	$	(13.7	)	$	(0.8	)	$	14.6
Chairside Consumables & Endodontics	9.3		9.0		(6.3		)	0.1			12.1
Imaging, Treatment Centers & Orthodontics	1.0		0.7		(0.4		)	—			1.3
All Other	0.1		0.7		(0.7		)	(0.2		)	(0.1		)
Total	$	32.5	$	17.4	$	(21.1	)	$	(0.9	)	$	27.9

As announced in October 2016, the Company is proposing plans in Germany to reorganize and combine portions of its manufacturing, logistics and distribution networks within the Company’s three segments. As required under German law, the Company has entered into a statutory co-determination process under which it will collaborate with the appropriate labor groups to jointly define the infrastructure and staffing adjustments necessary to support this initiative. The Company continues to initiate similar actions in other regions of the world. The Company estimates the remaining cost of these initiatives to be approximately $90 million, primarily for severance related benefits for employees, which is expected to be incurred as actions are implemented over the next two years. In October 2017, the Company reached an agreement with certain labor groups related to these restructuring activities which will result in an expense of approximately $25 million in the fourth quarter of 2017.

Other Costs

Other costs for the three and nine months ended September 30, 2017 were $7.9 million and $88.9 million, respectively. For the three months ended September 30, 2017 other costs were primarily related to legal settlements. The Company recorded an impairment charge of $79.8 million for the three months ended June 30, 2017. The impaired indefinite-lived intangibles are tradenames and trademarks related to one reporting unit in the Implants, CAD/CAM, Prosthetics & Healthcare segment and one reporting unit in the Imaging, Treatment Centers & Orthodontics segment. For further information, see Note 14, Goodwill and Intangibles.

FINANCIAL INSTRUMENTS AND DERIVATIVES

9 Months Ended

Sep. 30, 2017

Derivative Instruments and Hedging Activities Disclosure [Abstract]

FINANCIAL INSTRUMENTS AND DERIVATIVES

Derivative Instruments and Hedging Activities

The Company’s activities expose it to a variety of market risks, which primarily include the risks related to the effects of changes in foreign currency exchange rates, interest rates and commodity prices. These financial exposures are monitored and managed by the Company as part of its overall risk management program. The objective of this risk management program is to reduce the volatility that these market risks may have on the Company’s operating results and equity. The Company employs derivative financial instruments to hedge certain anticipated transactions, firm commitments, or assets and liabilities denominated in foreign currencies. Additionally, the Company utilizes interest rate swaps to convert variable rate debt to fixed rate debt.

Derivative Instruments Designated as Hedging

Cash Flow Hedges

The following table summarizes the notional amounts of cash flow hedges by derivative instrument type at September 30, 2017 and the notional amounts expected to mature during the next 12 months, with a discussion of the various cash flow hedges by derivative instrument type following the table:



	Aggregate Notional Amount		Aggregate Notional Amount Maturing within 12 Months

(in millions)

Foreign exchange forward contracts	$	274.7	$	92.1
Interest rate swaps	111.6		—
Total derivative instruments designated as cash flow hedges	$	386.3	$	92.1

Foreign Exchange Risk Management

The Company uses a layered hedging program to hedge select anticipated foreign currency cash flows to reduce volatility in both cash flows and reported earnings of the consolidated Company. The Company accounts for the designated foreign exchange forward contracts as cash flow hedges. As a result, the Company records the fair value of the contracts primarily through AOCI based on the assessed effectiveness of the foreign exchange forward contracts. The Company measures the effectiveness of cash flow hedges of anticipated transactions on a spot-to-spot basis rather than on a forward-to-forward basis. Accordingly, the spot-to-spot change in the derivative fair value will be deferred in AOCI and released and recorded on the Consolidated Statements of Operations in the same period that the hedged transaction is recorded. The time value component of the fair value of the derivative is deemed ineffective and is reported currently in Other expense (income), net on the Consolidated Statements of Operations in the period which it is applicable. Any cash flows associated with these instruments are included in cash from operating activities in the Consolidated Statements of Cash Flows. The Company hedges various currencies, with the most significant activity occurring in euros, Swedish kronor, Canadian dollars, British pounds, Swiss francs, Japanese yen and Australian dollars.

These foreign exchange forward contracts generally have maturities up to 18 months and the counterparties to the transactions are typically large international financial institutions.

Interest Rate Risk Management

The Company uses interest rate swaps to convert a portion of its variable interest rate debt to fixed interest rate debt. At September 30, 2017, the Company has one significant exposure hedged with interest rate contracts. The exposure is hedged with derivative contracts having notional amounts totaling 12.6 billion Japanese yen, which effectively converts the underlying variable interest rate debt facility to a fixed interest rate of 0.9% for an initial term of five years ending September 2019.

The Company enters into interest rate swap contracts infrequently as they are only used to manage interest rate risk on long-term debt instruments and not for speculative purposes. Any cash flows associated with these instruments are included in cash from operating activities in the Consolidated Statements of Cash Flows.

Commodity Risk Management

The Company enters into precious metal commodity swap contracts to effectively fix certain variable raw material costs typically for up to 18 months. These swaps are used to stabilize the cost of components used in the production of certain products. The Company generally accounts for the commodity swaps as cash flow hedges in the same manner as described above in foreign exchange risk management.

The following tables summarize the amount of gains (losses) recorded in AOCI on the Consolidated Balance Sheets and income (expense) on the Company’s Consolidated Statements of Operations related to all cash flow hedges for the three months ended September 30, 2017 and 2016:



	September 30, 2017
	Gain (Loss) in AOCI			Consolidated Statements of Operations Location	Effective Portion Reclassified from AOCI into Income (Expense)			Ineffective Portion Recognized in Income (Expense)

(in millions)

Effective Portion:
Interest rate swaps	$	(0.1	)	Interest expense	$	(0.6	)	$	—
Foreign exchange forward contracts	(6.4		)	Cost of products sold	(1.6		)	—

Ineffective Portion:
Foreign exchange forward contracts	—			Other expense (income), net	—			(0.3		)
Total in cash flow hedging	$	(6.5	)		$	(2.2	)	$	(0.3	)



	September 30, 2016
	Gain (Loss) in AOCI			Consolidated Statements of Operations Location	Effective Portion Reclassified from AOCI into Income (Expense)			Ineffective Portion Recognized in Income (Expense)

(in millions)

Effective Portion:
Interest rate swaps	$	0.6		Interest expense	$	(0.4	)	$	—
Foreign exchange forward contracts	(2.6		)	Cost of products sold	—			—
Commodity contracts	(0.1		)	Cost of products sold	—			—

Ineffective Portion:
Foreign exchange forward contracts	—			Other expense (income), net	—			(0.5		)
Total for cash flow hedging	$	(2.1	)		$	(0.4	)	$	(0.5	)



	September 30, 2017
	Gain (Loss) in AOCI			Consolidated Statements of Operations Location	Effective Portion Reclassified from AOCI into Income (Expense)			Ineffective Portion Recognized in Income (Expense)

(in millions)

Effective Portion:
Interest rate swaps	$	(0.1	)	Interest expense	$	(1.7	)	$	—
Foreign exchange forward contracts	(9.0		)	Cost of products sold	(0.7		)	—

Ineffective Portion:
Foreign exchange forward contracts	—			Other expense (income), net	—			(0.8		)
Total in cash flow hedging	$	(9.1	)		$	(2.4	)	$	(0.8	)



	September 30, 2016
	Gain (Loss) in AOCI			Consolidated Statements of Operations Location	Effective Portion Reclassified from AOCI into Income (Expense)			Ineffective Portion Recognized in Income (Expense)

(in millions)

Effective Portion:
Interest rate swaps	$	(0.9	)	Interest expense	$	(2.4	)	$	—
Foreign exchange forward contracts	(5.7		)	Cost of products sold	5.2			—
Foreign exchange forward contracts	(0.2		)	SG&A expenses	0.1			—
Commodity contracts	0.1			Cost of products sold	(0.1		)	—

Ineffective Portion:
Foreign exchange forward contracts	—			Other expense (income), net	—			(0.3		)
Total in cash flow hedging	$	(6.7	)		$	2.8		$	(0.3	)

Overall, the derivatives designated as cash flow hedges are considered to be highly effective. At September 30, 2017, the Company expects to reclassify $5.2 million of deferred net losses on cash flow hedges recorded in AOCI to the Consolidated Statements of Operations during the next 12 months. The term over which the Company is hedging exposures to variability of cash flows (for all forecasted transactions, excluding interest payments on variable interest rate debt) is typically 18 months.

For the rollforward of derivative instruments designated as cash flow hedges in AOCI see Note 3, Comprehensive Income.

Hedges of Net Investments in Foreign Operations

The Company has significant investments in foreign subsidiaries the most significant of which are denominated in euros, Swiss francs, Japanese yen and Swedish kronor. The net assets of these subsidiaries are exposed to volatility in currency exchange rates. The Company employs both derivative and non-derivative financial instruments to hedge a portion of this exposure. The derivative instruments consist of foreign exchange forward contracts. The non-derivative instruments consist of foreign currency denominated debt held at the parent company level. Translation gains and losses related to the net assets of the foreign subsidiaries are offset by gains and losses in derivative and non-derivative financial instruments designated as hedges of net investments, which are included in AOCI. Any cash flows associated with these instruments are included in investing activities in the Consolidated Statements of Cash Flows except for derivative instruments that include an other-than-insignificant financing element, in which case all cash flows will be classified as financing activities in the Consolidated Statements of Cash Flows.

The fair value of the foreign exchange forward contracts is the estimated amount the Company would receive or pay at the reporting date, taking into account the effective interest rates and foreign exchange rates. The effective portion of the change in the value of these derivatives is recorded in AOCI, net of tax effects.

The following tables summarize the amount of gains (losses) recorded in AOCI on the Consolidated Balance Sheets and other income (expense) on the Company’s Consolidated Statements of Operations related to the hedges of net investments for the three months ended September 30, 2017 and 2016:



	September 30, 2017
	Gain (Loss) in AOCI			Consolidated Statements of Operations Location	Recognized in Income (Expense)

(in millions)

Effective Portion:
Foreign exchange forward contracts	$	(0.4	)	Other expense (income), net	$	1.3
Total for net investment hedging	$	(0.4	)		$	1.3



	September 30, 2016
	Gain (Loss) in AOCI			Consolidated Statements of Operations Location	Recognized in Income (Expense)

(in millions)

Effective Portion:
Foreign exchange forward contracts	$	(4.4	)	Other expense (income), net	$	1.2
Total for net investment hedging	$	(4.4	)		$	1.2



	September 30, 2017
	Gain (Loss) in AOCI			Consolidated Statements of Operations Location	Recognized in Income (Expense)

(in millions)

Effective Portion:
Foreign exchange forward contracts	$	(3.8	)	Other expense (income), net	$	2.1
Total for net investment hedging	$	(3.8	)		$	2.1



	September 30, 2016
	Gain (Loss) in AOCI			Consolidated Statements of Operations Location	Recognized in Income (Expense)

(in millions)

Effective Portion:
Foreign exchange forward contracts	$	(21.6	)	Other expense (income), net	$	5.9
Total for net investment hedging	$	(21.6	)		$	5.9

Derivative Instruments Not Designated as Hedges

The Company enters into derivative instruments with the intent to partially mitigate the foreign exchange revaluation risk associated with recorded assets and liabilities that are denominated in a non-functional currency. The gains and losses on these derivative transactions offset the gains and losses generated by the revaluation of the underlying non-functional currency balances and are recorded in Other expense (income), net on the Consolidated Statements of Operations. The Company primarily uses foreign exchange forward contracts and cross currency basis swaps to hedge these risks. Any cash flows associated with the foreign exchange forward contracts and interest rate swaps not designated as hedges are included in cash from operating activities in the Consolidated Statements of Cash Flows. Any cash flows associated with the cross currency basis swaps not designated as hedges are included in investing activities in the Consolidated Statements of Cash Flows except for derivative instruments that include an other-than-insignificant financing element, in which case the cash flows will be classified as financing activities in the Consolidated Statements of Cash Flows.

The following tables summarize the aggregate notional amounts of the Company’s economic hedges not designated as hedges by derivative instrument types at September 30, 2017 and the notional amounts expected to mature during the next 12 months:



	Aggregate Notional Amount		Aggregate Notional Amount Maturing within 12 Months

(in millions)

Foreign exchange forward contracts	$	324.3	$	324.3
Interest rate swaps	0.4		0.4
Total for instruments not designated as hedges	$	324.7	$	324.7

The following table summarizes the amounts of gains (losses) recorded on the Company’s Consolidated Statements of Operations related to the economic hedges not designated as hedging for the three and nine months ended September 30, 2017 and 2016:



	Consolidated Statements of Operations Location	Gain (Loss) Recognized
		Three Months Ended
(in millions)		2017			2016

Foreign exchange forward contracts (a)	Other expense (income), net	$	(1.7	)	$	(4.7	)
Total for instruments not designated as hedges		$	(1.7	)	$	(4.7	)

(a) The gains and losses on these derivative transactions offset the gains and losses generated by the revaluation of the underlying non-functional currency balances which are recorded in Other expense (income), net on the Consolidated Statements of Operations.



	Consolidated Statements of Operations Location	Gain (Loss) Recognized
		Nine Months Ended
(in millions)		2017			2016

Foreign exchange forward contracts (a)	Other expense (income), net	$	(6.8	)	$	(12.2	)
Total for instruments not designated as hedges		$	(6.8	)	$	(12.2	)

During March 2016, the Company established hedges totaling 316.5 million euros to offset a euro denominated intercompany note receivable at a U.S. dollar functional entity. The change in the value of the hedges resulted in a $12.1 million loss, which were offset by the changes in the value of the euro denominated intercompany note receivable at a U.S. dollar functional entity.

Consolidated Balance Sheets Location of Derivative Fair Values

The following tables summarize the fair value and the location of the Company’s derivatives on the Consolidated Balance Sheets at September 30, 2017 and December 31, 2016:



	September 30, 2017
(in millions)	Prepaid Expenses and Other Current Assets, Net		Other Noncurrent Assets, Net		Accrued Liabilities		Other Noncurrent Liabilities
Designated as Hedges	Prepaid Expenses and Other Current Assets, Net		Other Noncurrent Assets, Net		Accrued Liabilities		Other Noncurrent Liabilities

Foreign exchange forward contracts	$	2.0	$	0.1	$	6.6	$	1.4
Interest rate swaps	—		—		0.3		0.2
Total	$	2.0	$	0.1	$	6.9	$	1.6

Not Designated as Hedges

Foreign exchange forward contracts	$	2.6	$	—	$	2.9	$	—
Total	$	2.6	$	—	$	2.9	$	—



	December 31, 2016
(in millions)	Prepaid Expenses and Other Current Assets, Net		Other Noncurrent Assets, Net		Accrued Liabilities		Other Noncurrent Liabilities
Designated as Hedges	Prepaid Expenses and Other Current Assets, Net		Other Noncurrent Assets, Net		Accrued Liabilities		Other Noncurrent Liabilities

Foreign exchange forward contracts	$	12.8	$	0.6	$	1.0	$	—
Interest rate swaps	—		—		0.2		0.3
Total	$	12.8	$	0.6	$	1.2	$	0.3

Not Designated as Hedges

Foreign exchange forward contracts	$	1.3	$	—	$	1.5	$	—
Total	$	1.3	$	—	$	1.5	$	—

Balance Sheet Offsetting

Substantially all of the Company’s derivative contracts are subject to netting arrangements, whereby the right to offset occurs in the event of default or termination in accordance with the terms of the arrangements with the counterparty. While these contracts contain the enforceable right to offset through netting arrangements with the same counterparty, the Company elects to present them on a gross basis on the Consolidated Balance Sheets.

Offsetting of financial assets and liabilities under netting arrangements at September 30, 2017:



							Gross Amounts Not Offset in the Consolidated Balance Sheets
(in millions)	Gross Amounts Recognized		Gross Amount Offset in the Consolidated Balance Sheets		Net Amounts Presented in the Consolidated Balance Sheets		Financial Instruments			Cash Collateral Received/Pledged		Net Amount

Assets
Foreign exchange forward contracts	$	4.7	$	—	$	4.7	$	(4.0	)	$	—	$	0.7
Total Assets	$	4.7	$	—	$	4.7	$	(4.0	)	$	—	$	0.7



							Gross Amounts Not Offset in the Consolidated Balance Sheets
(in millions)	Gross Amounts Recognized		Gross Amount Offset in the Consolidated Balance Sheets		Net Amounts Presented in the Consolidated Balance Sheets		Financial Instruments			Cash Collateral Received/Pledged		Net Amount

Liabilities
Foreign exchange forward contracts	$	10.9	$	—	$	10.9	$	(3.9	)	$	—	$	7.0
Interest rate swaps	0.5		—		0.5		(0.1		)	—		0.4
Total Liabilities	$	11.4	$	—	$	11.4	$	(4.0	)	$	—	$	7.4

Offsetting of financial assets and liabilities under netting arrangements at December 31, 2016:



							Gross Amounts Not Offset in the Consolidated Balance Sheets
(in millions)	Gross Amounts Recognized		Gross Amount Offset in the Consolidated Balance Sheets		Net Amounts Presented in the Consolidated Balance Sheets		Financial Instruments			Cash Collateral Received/Pledged		Net Amount

Assets
Foreign exchange forward contracts	$	14.7	$	—	$	14.7	$	(2.8	)	$	—	$	11.9
Total Assets	$	14.7	$	—	$	14.7	$	(2.8	)	$	—	$	11.9



							Gross Amounts Not Offset in the Consolidated Balance Sheets
(in millions)	Gross Amounts Recognized		Gross Amount Offset in the Consolidated Balance Sheets		Net Amounts Presented in the Consolidated Balance Sheets		Financial Instruments			Cash Collateral Received/Pledged		Net Amount

Liabilities
Foreign exchange forward contracts	$	2.5	$	—	$	2.5	$	(2.5	)	$	—	$	—
Interest rate swaps	0.5		—		0.5		(0.3		)	—		0.2
Total Liabilities	$	3.0	$	—	$	3.0	$	(2.8	)	$	—	$	0.2

FAIR VALUE MEASUREMENT

9 Months Ended

Sep. 30, 2017

Fair Value Disclosures [Abstract]

FAIR VALUE MEASUREMENT

The Company records financial instruments at fair value with unrealized gains and losses related to certain financial instruments reflected in AOCI on the Consolidated Balance Sheets. In addition, the Company recognizes certain liabilities at fair value. The Company applies the market approach for recurring fair value measurements. Accordingly, the Company utilizes valuation techniques that maximize the use of observable inputs and minimize the use of unobservable inputs. Financial assets and liabilities that are recorded at fair value as of the balance sheet date are classified in their entirety based on the lowest level of input that is significant to the fair value measurement.

The fair value of financial instruments is determined by reference to various market data and other valuation techniques as appropriate. The Company believes the carrying amounts of cash and cash equivalents, accounts receivable (net of allowance for doubtful accounts), prepaid expenses and other current assets, accounts payable, accrued liabilities, income taxes payable and notes payable approximate fair value due to the short-term nature of these instruments. The Company estimated the fair value using Level 1 inputs and carrying value of total long-term debt, including the current portion, was $1,623.3 million and $1,609.8 million, respectively at September 30, 2017. At December 31, 2016, the Company estimated the fair value and carrying value, including the current portion, was $1,525.7 million and $1,522.2 million, respectively. The variable interest rate on the Japanese yen term loan is consistent with current market conditions, therefore the fair value approximates the loan’s carrying value.

The following tables set forth by level within the fair value hierarchy the Company’s financial assets and liabilities that were accounted for at fair value on a recurring basis at September 30, 2017 and December 31, 2016:



	September 30, 2017
(in millions)	Total		Level 1		Level 2		Level 3

Assets
Foreign exchange forward contracts	$	4.7	$	—	$	4.7	$	—
Total assets	$	4.7	$	—	$	4.7	$	—

Liabilities
Interest rate swaps	$	0.5	$	—	$	0.5	$	—
Foreign exchange forward contracts	10.9		—		10.9		—
Contingent considerations on acquisitions	9.0		—		—		9.0
Total liabilities	$	20.4	$	—	$	11.4	$	9.0



	December 31, 2016
(in millions)	Total		Level 1		Level 2		Level 3

Assets
Foreign exchange forward contracts	$	14.7	$	—	$	14.7	$	—
Total assets	$	14.7	$	—	$	14.7	$	—

Liabilities
Interest rate swaps	$	0.5	$	—	$	0.5	$	—
Foreign exchange forward contracts	2.5		—		2.5		—
Contingent considerations on acquisitions	7.6		—		—		7.6
Total liabilities	$	10.6	$	—	$	3.0	$	7.6

Derivative valuations are based on observable inputs to the valuation model including interest rates, foreign currency exchange rates, future commodities prices and credit risks. The Company utilizes commodity contracts, interest rate swaps and foreign exchange forward contracts that are considered cash flow hedges. In addition, the Company at times employs forward exchange contracts that are considered hedges of net investment in foreign operations. Designated derivative instruments are further discussed in Note 10, Financial Instruments and Derivatives.

The Company’s Level 3 liabilities at September 30, 2017 and December 31, 2016 are related to earn-out obligations on prior acquisitions. The following table presents a reconciliation of the Company’s Level 3 holdings measured at fair value on a recurring basis using unobservable inputs:



	Earn-out
(in millions)	Obligations

Balance at December 31, 2016	$	7.6
Fair value adjustment:
Reported in Other expense (income), net	0.6
Effect of exchange rate changes	0.8
Balance at September 30, 2017	$	9.0

For the nine months ended September 30, 2017, there were no other purchases, issuances or transfers of Level 3 financial instruments.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

INCOME TAXES	9 Months Ended
INCOME TAXES	Sep. 30, 2017
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES Uncertainties in Income Taxes The Company recognizes in the interim consolidated financial statements, the impact of a tax position, if that position is more likely than not of being sustained on audit, based on the technical merits of the position. It is reasonably possible that certain amounts of unrecognized tax benefits will significantly increase or decrease within 12 months of the reporting date of the Company’s interim consolidated financial statements. Final settlement and resolution of outstanding tax matters in various jurisdictions during the next twelve months are not expected to be significant. Other Tax Matters During the quarter, the Company recorded the following discrete tax items, $1.5 million of excess tax benefit related to employee share-based compensation, $0.3 million of tax expense related to enacted statutory rate changes and $2.0 million of tax expense for other discrete tax matters. During the first nine months of 2017, the Company recorded a $23.5 million tax benefit as a discrete item related to the indefinite-lived intangible asset impairment charge recorded during the three months ended June 30, 2017. The goodwill impairment charge is non-deductible for income tax purposes. For further information, see Note 14, Goodwill and Intangibles. During the first nine months of 2016, the Company recorded a tax benefit from the release of a valuation allowance of approximately $77.1 million as a result of the Merger related to previously unrecognized tax assets on foreign interest deduction carryforwards of a non-U.S. legacy DENTSPLY subsidiary. In addition, for the three months ended September 30, 2016, the Company recorded $5.1 million of tax expense related to other discrete tax matters, and for the nine months ended September 30, 2016 recorded $9.6 million of tax expense related to other discrete tax matters.

FINANCING ARRANGEMENTS	9 Months Ended
FINANCING ARRANGEMENTS	Sep. 30, 2017
Debt Disclosure [Abstract]
FINANCING ARRANGEMENTS	FINANCING ARRANGEMENTS The Company’s revolving credit facility, term loans and Senior Notes contain certain affirmative and negative covenants relating to the Company's operations and financial condition. At September 30, 2017, the Company was in compliance with all debt covenants. On August 28, 2017 the Company paid the annual principal payment of $8.8 million representing a 5% mandatory principal payment due in each of the first nine years under the terms of the PNC Term Loan with a final maturity of August 25, 2020. The fifth annual installment in the amount of $8.8 million will be due in August 2018 and has been classified as current on the Consolidated Balance Sheet. At September 30, 2017, there were no outstanding borrowings under the current $500.0 million multi-currency revolving credit facility. At September 30, 2017, the Company had $542.2 million of borrowing available under lines of credit, including lines available under its short-term arrangements and revolving credit agreement.

GOODWILL AND INTANGIBLE ASSETS

9 Months Ended

Sep. 30, 2017

Goodwill and Intangible Assets Disclosure [Abstract]

GOODWILL AND INTANGIBLE ASSETS

The Company performed its annual impairment tests of goodwill as of April 30, 2017 on 11 reporting units. To determine the fair value of the Company’s reporting units, the Company uses a discounted cash flow model with market-based support as its valuation technique to measure the fair value for its reporting units. The discounted cash flow model uses five- to ten- year forecasted cash flows plus a terminal value based on a multiple of earnings or by capitalizing the last period’s cash flows using a perpetual growth rate. In the development of the forecasted cash flows, the Company applies revenue, gross profit and operating expense assumptions taking into consideration historical trends as well as future expectations. These future expectations include, but are not limited to, new product development and distribution channel changes for the respective reporting units. The Company also considers the current and projected market conditions for dental and medical device industries, both in the U.S. and globally, when determining its assumptions. The total forecasted cash flows are discounted based on a range between 7.8% to 9.5%, which includes assumptions regarding the Company’s weighted-average cost of capital. The use of estimates and the development of assumptions results in uncertainties around forecasted cash flows. A change in any of these estimates and assumptions could produce a different fair value, which could have a material impact on the Company’s results of operations.

Unfavorable developments in the market for the dental or medical device industries, an increase in discount rates, unfavorable changes in earnings multiples or a decline in future cash flow projections, among other factors, may cause a change in circumstances indicating that the carrying value of the indefinite-lived assets and goodwill within the Company’s reporting units may not be recoverable.

As a result of updating the estimates and assumptions following recent changes in circumstances, and in connection with the annual impairment tests of goodwill and the preparation of the financial statements for the three months ended June 30, 2017, the Company determined that the goodwill associated with the CAD/CAM, Imaging and Treatment Center equipment reporting units were impaired. As a result, the Company recorded a goodwill impairment charge of $1,092.9 million. The CAD/CAM reporting unit is within the Implants, CAD/CAM, Prosthetics & Healthcare segment and the Imaging and Treatment Center reporting units are within the Imaging, Treatment Centers & Orthodontics segment. At September 30, 2017, the Company did not identify any impairment triggers related to these reporting units.

The equipment reporting units goodwill impairment charge was primarily driven by unfavorable changes in estimates and assumptions used to forecast discounted cash flows, including lower forecasted revenues and operating margin rates, which resulted in a lower fair value for these reporting units. The forecasted revenues and operating margin rates were negatively impacted by recent unfavorable developments in the marketplace. These developments included significantly lower retail sales for the fiscal quarter ended April 2017 reported by the Company’s exclusive North America equipment distributor in May 2017, significant acceleration of sales declines in the Company’s quarter ended June 30, 2017, and the execution of new distribution agreements with Patterson Companies, Inc. and Henry Schein, Inc. in May and June 2017. The Company also observed an increase in competition, unfavorable changes in the end-user business model as well as changes in channels of distribution for the Company and its competitors. The estimates of discounted future cash flows include significant management assumptions such as revenue growth rates, operating margins, weighted average cost of capital, and future economic and market conditions affecting the dental and medical device industries. Any changes to these assumptions and estimates could have a negative impact on the fair value of these reporting units and may result in further impairment. The goodwill impairment charge is not expected to result in future cash expenditures.

The Company also assessed the annual impairment of indefinite-lived intangible assets as of April 30, 2017, which largely consists of acquired tradenames, in conjunction with the annual impairment tests of goodwill. As a result of the annual impairment tests of indefinite-lived intangible assets, the Company recorded an impairment charge of $79.8 million for the three months ended June 30, 2017 which was recorded in “Restructuring and other costs” on the Consolidated Statements of Operations. The impaired indefinite-lived intangible assets are tradenames and trademarks related to the CAD/CAM and Imaging equipment reporting units. The impairment charge was driven by a decline in forecasted sales. The assumptions and estimates used in determining the fair value of the indefinite-lived intangible assets contain uncertainties, and any changes to these assumptions and estimates could have a negative impact and result in a future impairment. At September 30, 2017, the Company did not identify any impairment triggers for the indefinite-lived intangibles assets related to the reporting units noted above.

In conjunction with the goodwill and indefinite-lived intangibles impairment test, the Company utilized its best estimate of future revenue growth and operating margin rates as of April 30, 2017. Given the uncertainty in the new distribution agreements, these estimates could vary significantly in the future, which may result in a goodwill impairment charge at that time.

A reconciliation of changes in the Company’s goodwill by reportable segment is as follows:



(in millions)	Implants, CAD/CAM, Prosthetics & Healthcare			Chairside Consumables & Endodontics		Imaging, Treatment Centers & Orthodontics			Total

Balance at December 31, 2016	$	3,843.2		$	662.3	$	1,446.5		$	5,952.0
Acquisition related additions	—			85.4		—			85.4
Measurement period adjustments on prior acquisitions	(1.0		)	—		(18.7		)	(19.7		)
Impairment	(459.9		)	—		(633.0		)	(1,092.9		)
Effects of exchange rate changes	90.6			55.9		3.6			150.1
Balance at September 30, 2017	$	3,472.9		$	803.6	$	798.4		$	5,074.9

Identifiable definite-lived and indefinite-lived intangible assets consist of the following:



	September 30, 2017							December 31, 2016
(in millions)	Gross Carrying Amount		Accumulated Amortization			Net Carrying Amount		Gross Carrying Amount		Accumulated Amortization			Net Carrying Amount

Patents and developed technology	$	1,342.3	$	(273.6	)	$	1,068.7	$	1,189.5	$	(177.3	)	$	1,012.2
Trademarks	81.1		(45.2		)	35.9		65.3		(38.7		)	26.6
Licensing agreements	31.1		(24.5		)	6.6		33.5		(26.7		)	6.8
Customer relationships	1,104.6		(251.1		)	853.5		1,004.8		(181.2		)	823.6
Total definite-lived	$	2,559.1	$	(594.4	)	$	1,964.7	$	2,293.1	$	(423.9	)	$	1,869.2

Indefinite-lived Trademarks and In-process R&D	$	1,144.5	$	—		$	1,144.5	$	1,088.4	$	—		$	1,088.4

Total identifiable intangible assets	$	3,703.6	$	(594.4	)	$	3,109.2	$	3,381.5	$	(423.9	)	$	2,957.6

- Definition

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

+ References + Details

COMMITMENTS AND CONTINGENCIES	9 Months Ended
COMMITMENTS AND CONTINGENCIES	Sep. 30, 2017
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES Litigation On June 18, 2004, Marvin Weinstat, DDS and Richard Nathan, DDS filed a class action suit in San Francisco County, California alleging that the Company misrepresented that its Cavitron® ultrasonic scalers are suitable for use in oral surgical procedures. The Complaint sought a recall of the product and refund of its purchase price to dentists who have purchased it for use in oral surgery. The Court certified the case as a class action in June 2006 with respect to the breach of warranty and unfair business practices claims. The certified class is defined as California dental professionals who, at any time during the period beginning June 18, 2000 through September 14, 2012, purchased and used one or more Cavitron® ultrasonic scalers for the performance of oral surgical procedures on their patients, which Cavitrons® were accompanied by Directions for Use that “Indicated” Cavitron® use for “periodontal debridement for all types of periodontal disease.” The case went to trial in September 2013, and on January 22, 2014, the San Francisco Superior Court issued its decision in the Company’s favor, rejecting all of the plaintiffs’ claims. The plaintiffs have appealed the Superior Court’s decision, and the appeal is now pending. The Company is defending against this appeal. On December 12, 2006, Carole Hildebrand, DDS, and Robert Jaffin, DDS, filed a Complaint in the Eastern District of Pennsylvania (the Plaintiffs subsequently added Dr. Mitchell Goldman as a named class representative). The same law firm that filed the Weinstat case in California filed this case. The Complaint asserts putative class action claims on behalf of dentists located in New Jersey and Pennsylvania. The Complaint asserts that the Company’s Cavitron® ultrasonic scaler was negligently designed and sold in breach of contract and warranty arising from alleged misrepresentations about the potential uses of the product because the Company cannot assure the delivery of potable or sterile water through the device. The Court granted the Company’s Motion for Dismissal of the case for lack of jurisdiction. Following that dismissal, the plaintiffs filed a second complaint under the name of Dr. Hildebrand’s corporate practice, Center City Periodontists, asserting the same allegations. The plaintiffs moved to have the case certified as a class action and the Company objected. The Court granted the Company’s Motion to Dismiss plaintiffs’ New Jersey Consumer Fraud and negligent design claims, leaving only a breach of express warranty claim. The Court subsequently denied the Company’s Motion for Summary Judgment on the express warranty claim. The Court held hearings during 2016 on plaintiffs’ class certification motion. On July 24, 2017, the Court issued a Memorandum Opinion and Order denying class certification on multiple, independently sufficient grounds. On October 6, 2017, the parties to the lawsuit filed a Stipulation of Dismissal, dismissing all claims with prejudice, with the plaintiffs agreeing to pay the Company’s costs associated with the litigation. The Company does not believe a loss is probable related to the above litigation. Further, a reasonable estimate of a possible range of loss cannot be made. In the event that one or more of these matters is unfavorably resolved, it is possible the Company’s results from operations, financial position or liquidity could be materially impacted. In 2012, the Company received subpoenas from the U. S. Attorney’s Office for the Southern District of Indiana (the “USAO”) and from the Office of Foreign Assets Control of the United States Department of the Treasury (“OFAC”) requesting documents and information related to compliance with export controls and economic sanctions regulations by certain of its subsidiaries. The Company has voluntarily contacted OFAC and the Bureau of Industry and Security of the U. S. Department of Commerce (“BIS”), in connection with these matters as well as regarding compliance with export controls and economic sanctions regulations by certain other business units of the Company identified in connection with an internal review by the Company. On September 1, 2016, the Company entered into an extension of the tolling agreement originally entered into in August 2014, such that the statute of limitations was tolled to May 1, 2017. On August 17, 2017, the Company entered into a new tolling agreement, which tolls the statute of limitations to November 30, 2017. The Company's discussions with OFAC to resolve this matter are ongoing. At this stage of the inquiries, the Company is unable to predict the ultimate outcome of these matters or what impact, if any, the outcome of these matters might have on the Company’s consolidated financial position, results of operations or cash flows. Violations of export control or economic sanctions laws or regulations could result in a range of governmental enforcement actions, including fines or penalties, injunctions and/or criminal or other civil proceedings, which actions could have a material adverse effect on the Company’s reputation, business, financial condition and results of operations. At this time, no claims have been made against the Company. The SEC’s Division of Enforcement has asked the Company to provide documents and information concerning the Company’s accounting and disclosures. The Company is cooperating with the SEC’s investigation. The Company is unable to predict the ultimate outcome of this matter, or whether it will have a material adverse effect on the Company’s consolidated financial position, results of operations or cash flows. Following Sirona’s acquisition of Arges Imaging, Inc. (“Arges”) in 2011, certain prior shareholders (the “Arges Shareholders”) of Arges filed a demand for arbitration with the American Arbitration Association alleging that Sirona violated certain provisions of the related merger agreement. In January 2016, an interim award was made to the Arges Shareholders, which was subsequently affirmed by the district court for the Southern District of New York. The Company subsequently appealed the decision. In October 2017, the Company entered into a Settlement Agreement, pursuant to which the Company agreed to pay the Arges Shareholders approximately $6.5 million. Settlement costs associated with this agreement are included in Restructuring and other costs on the Consolidated Statements of Operation for the period ended September 30, 2017. On May 5, 2015, Roth Licensing, LLC (“Roth Licensing”) filed a demand for arbitration alleging that GAC International, LLC, a subsidiary of the Company (“GAC”), infringes a registered trademark of Roth Licensing pursuant to the Lanham Act, California Civil Code Section 3344.1, and certain other common law causes of action. On August 9, 2017, the arbitrator issued an interim decision on liability finding that GAC had willfully infringed the registered trademark of Roth Licensing. On November 8, 2017, the arbitrator served his Final Award on damages (dated November 2, 2017) awarding Roth Licensing approximately $16.0 million for damages, attorneys’ fees and costs as well as injunctive relief regarding the ROTH mark and any reproduction, counterfeit, copy, or colorable imitation of the ROTH mark and Dr. Roth’s image. The Company believes the arbitrator’s decision exceeded the scope of the arbitration agreement, and it intends to contest the award. In addition to the matters disclosed above, the Company is, from time to time, subject to a variety of litigation and similar proceedings incidental to its business. These legal matters primarily involve claims for damages arising out of the use of the Company’s products and services and claims relating to intellectual property matters including patent infringement, employment matters, tax matters, commercial disputes, competition and sales and trading practices, personal injury and insurance coverage. The Company may also become subject to lawsuits as a result of past or future acquisitions or as a result of liabilities retained from, or representations, warranties or indemnities provided in connection with, divested businesses. Some of these lawsuits may include claims for punitive and consequential, as well as compensatory damages. Based upon the Company’s experience, current information and applicable law, it does not believe that these proceedings and claims will have a material adverse effect on its consolidated results of operations, financial position or liquidity. However, in the event of unexpected further developments, it is possible that the ultimate resolution of these matters, or other similar matters, if unfavorable, may be materially adverse to the Company’s business, financial condition, results of operations or liquidity. While the Company maintains general, product, property, workers’ compensation, automobile, cargo, aviation, crime, fiduciary and directors’ and officers’ liability insurance up to certain limits that cover certain of these claims, this insurance may be insufficient or unavailable to cover such losses. In addition, while the Company believes it is entitled to indemnification from third parties for some of these claims, these rights may also be insufficient or unavailable to cover such losses. Purchase Commitments From time to time, the Company enters into long-term inventory purchase commitments with minimum purchase requirements for raw materials and finished goods to ensure the availability of products for production and distribution. These commitments may have a significant impact on levels of inventory maintained by the Company.

SIGNIFICANT ACCOUNTING POLICIES (Policies)

9 Months Ended

Sep. 30, 2017

Accounting Policies [Abstract]

Accounts and Notes Receivable

The Company records a provision for doubtful accounts, which is included in Selling, general and administrative expenses on the Consolidated Statements of Operations.

Marketable Securities

The Company accounts for its direct investment in the DIO Corporation (“DIO”) using the cost-basis method of accounting.

New Accounting Pronouncements



(in millions)
		December 31, 2016		Classification			December 31, 2016
	Deferred Tax Assets	As Reported		Adjustment			Revised
Consolidated Balance Sheet Item	and Liabilities	Balance		As Revised			Balance
Prepaid expenses and other current assets	Current DTAs	$	345.6	$	(139.1	)	$	206.5
Other noncurrent assets, net	Noncurrent DTAs	64.1		38.8			102.9
Income taxes payable	Current DTLs	64.2		(3.4		)	60.8
Deferred income taxes	Noncurrent DTLs	848.6		(96.9		)	751.7

- Definition

Disclosure of accounting policy for trade and other accounts receivable, and finance, loan and lease receivables, including those classified as held for investment and held for sale. This disclosure may include (1) the basis at which such receivables are carried in the entity's statements of financial position (2) how the level of the valuation allowance for receivables is determined (3) when impairments, charge-offs or recoveries are recognized for such receivables (4) the treatment of origination fees and costs, including the amortization method for net deferred fees or costs (5) the treatment of any premiums or discounts or unearned income (6) the entity's income recognition policies for such receivables, including those that are impaired, past due or placed on nonaccrual status and (7) the treatment of foreclosures or repossessions (8) the nature and amount of any guarantees to repurchase receivables.

+ References + Details

SIGNIFICANT ACCOUNTING POLICIES (Tables)

9 Months Ended

Sep. 30, 2017

Accounting Policies [Abstract]

Schedule of Adjustments to the Financial Statement Line Items Impact by this Accounting Update

The adoption of this standard is reflected below in the summary of the classification adjustments, including the correction for the error noted above, by financial statement line item:



(in millions)
		December 31, 2016		Classification			December 31, 2016
	Deferred Tax Assets	As Reported		Adjustment			Revised
Consolidated Balance Sheet Item	and Liabilities	Balance		As Revised			Balance
Prepaid expenses and other current assets	Current DTAs	$	345.6	$	(139.1	)	$	206.5
Other noncurrent assets, net	Noncurrent DTAs	64.1		38.8			102.9
Income taxes payable	Current DTLs	64.2		(3.4		)	60.8
Deferred income taxes	Noncurrent DTLs	848.6		(96.9		)	751.7

STOCK COMPENSATION (Tables)

9 Months Ended

Sep. 30, 2017

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Schedule of Stock Based Compensation



	Three Months Ended				Nine Months Ended
(in millions)	2017		2016		2017		2016

Stock option expense	$	7.5	$	2.7	$	12.7	$	7.7
RSU expense	11.4		9.1		27.1		20.7
Total stock based compensation expense	$	18.9	$	11.8	$	39.8	$	28.4

Related deferred income tax benefit	$	5.9	$	3.0	$	11.7	$	7.1

COMPREHENSIVE INCOME (Tables)

9 Months Ended

Sep. 30, 2017

COMPREHENSIVE INCOME [Abstract]

Schedule of Components of Comprehensive Income

The following table summarizes the components of comprehensive income, net of tax, for the three and nine months ended September 30, 2017 and 2016:



	Three Months Ended						Nine Months Ended
(in millions)	2017			2016			2017			2016

Foreign currency translation gains	$	129.0		$	42.2		$	433.7		$	149.4
Foreign currency translation loss on hedges of net investments	(7.2		)	(4.1		)	(40.9		)	(17.4		)

Schedule of Accumulated Other Comprehensive Income (Loss)

Changes in AOCI, net of tax, by component for the nine months ended September 30, 2017 and 2016:



(in millions)	Foreign Currency Translation Gain (Loss)			Gain and (Loss) on Derivative Financial Instruments Designated as Cash Flow Hedges			Gain and (Loss) on Derivative Financial Instruments			Pension Liability Gain (Loss)			Total

Balance, net of tax, at December 31, 2016	$	(490.5	)	$	(3.2	)	$	(116.8	)	$	(95.2	)	$	(705.7	)
Other comprehensive income (loss) before reclassifications and tax impact	363.0			(9.0		)	(3.8		)	—			350.2
Tax (expense) benefit	29.8			0.9			0.7			—			31.4
Other comprehensive income (loss), net of tax, before reclassifications	392.8			(8.1		)	(3.1		)	—			381.6
Amounts reclassified from accumulated other comprehensive income (loss), net of tax	—			1.9			—			3.6			5.5
Net increase (decrease) in other comprehensive income	392.8			(6.2		)	(3.1		)	3.6			387.1
Balance, net of tax, at September 30, 2017	$	(97.7	)	$	(9.4	)	$	(119.9	)	$	(91.6	)	$	(318.6	)



(in millions)	Foreign Currency Translation Gain (Loss)			Gain and (Loss) on Derivative Financial Instruments Designated as Cash Flow Hedges			Gain and (Loss) on Derivative Financial Instruments			Pension Liability Gain (Loss)			Total

Balance, net of tax, at December 31, 2015	$	(401.2	)	$	(1.2	)	$	(110.2	)	$	(81.4	)	$	(594.0	)
Other comprehensive (loss) income before reclassifications and tax impact	119.9			(6.7		)	(21.6		)	0.6			92.2
Tax (expense) benefit	12.1			2.0			8.3			(0.2		)	22.2
Other comprehensive (loss) income, net of tax, before reclassifications	132.0			(4.7		)	(13.3		)	0.4			114.4
Amounts reclassified from accumulated other comprehensive (loss) income, net of tax	—			(2.5		)	—			2.7			0.2
Net (decrease) increase in other comprehensive income	132.0			(7.2		)	(13.3		)	3.1			114.6
Balance, net of tax, at September 30, 2016	$	(269.2	)	$	(8.4	)	$	(123.5	)	$	(78.3	)	$	(479.4	)

Reclassification Out of Accumulated Other Comprehensive Income

Reclassifications out of accumulated other comprehensive income (expense) to the Consolidated Statements of Operations for the three and nine months ended September 30, 2017 and 2016:



(in millions)
Details about AOCI Components	Amounts Reclassified from AOCI						Affected Line Item in the Consolidated Statements of Operations
	Three Months Ended
	2017			2016

Gain and (loss) on derivative financial instruments:
Interest rate swaps	$	(0.6	)	$	(0.4	)	Interest expense
Foreign exchange forward contracts	(1.6		)	—			Cost of products sold
Net (loss) gain before tax	(2.2		)	(0.4		)
Tax impact	0.4			0.1			Provision (benefit) for income taxes
Net (loss) gain after tax	$	(1.8	)	$	(0.3	)

Amortization of defined benefit pension and other postemployment benefit items:
Amortization of net actuarial losses	$	(1.8	)	$	(1.4	)	(a)
Net loss before tax	(1.8		)	(1.4		)
Tax impact	0.5			0.5			Provision (benefit) for income taxes
Net loss after tax	$	(1.3	)	$	(0.9	)

Total reclassifications for the period	$	(3.1	)	$	(1.2	)



(in millions)
Details about AOCI Components	Amounts Reclassified from AOCI						Affected Line Item in the Consolidated Statements of Operations
	Nine Months Ended
	2017			2016

Gain and (loss) on derivative financial instruments:
Interest rate swaps	$	(1.7	)	$	(2.4	)	Interest expense
Foreign exchange forward contracts	(0.7		)	5.2			Cost of products sold
Foreign exchange forward contracts	—			0.1			SG&A expenses
Commodity contracts	—			(0.1		)	Cost of products sold
Net (loss) gain before tax	(2.4		)	2.8
Tax impact	0.5			(0.3		)	Provision (benefit) for income taxes
Net (loss) gain after tax	$	(1.9	)	$	2.5

Amortization of defined benefit pension and other postemployment benefit items:
Amortization of prior service benefits	$	0.1		$	0.1		(a)
Amortization of net actuarial losses	(5.2		)	(4.0		)	(a)
Net loss before tax	(5.1		)	(3.9		)
Tax impact	1.5			1.2			Provision (benefit) for income taxes
Net loss after tax	$	(3.6	)	$	(2.7	)

Total reclassifications for the period	$	(5.5	)	$	(0.2	)

EARNINGS PER COMMON SHARE (Tables)

9 Months Ended

Sep. 30, 2017

Earnings Per Share [Abstract]

Computation of Basic and Diluted Earnings Per Common Share

The following table sets forth the computation of basic and diluted earnings per common share for the three and nine months ended September 30, 2017 and 2016:



Basic Earnings Per Common Share Computation	Three Months Ended				Nine Months Ended
(in millions, except per share amounts)	2017		2016		2017			2016

Net income (loss) attributable to Dentsply Sirona	$	90.6	$	92.5	$	(899.6	)	$	322.9

Weighted average common shares outstanding	229.5		232.6		229.6			213.8

Earnings (loss) per common share - basic	$	0.39	$	0.40	$	(3.92	)	$	1.51

Diluted Earnings Per Common Share Computation
(in millions, except per share amounts)

Net income (loss) attributable to Dentsply Sirona	$	90.6	$	92.5	$	(899.6	)	$	322.9

Weighted average common shares outstanding	229.5		232.6		229.6			213.8
Incremental weighted average shares from assumed exercise of dilutive options from stock-based compensation awards	3.6		3.7		—			3.6
Total weighted average diluted shares outstanding	233.1		236.3		229.6			217.4

Earnings (loss) per common share - diluted	$	0.39	$	0.39	$	(3.92	)	$	1.48

BUSINESS COMBINATIONS (Tables)

9 Months Ended

Sep. 30, 2017

Business Combinations [Abstract]

Summary of Business Combination

The following table summarizes the final fair value of identifiable assets acquired and liabilities assumed at the date of the Merger:



(in millions)

Cash and cash equivalents	$	522.3
Trade receivables	143.0
Inventory	220.7
Prepaid expenses and other current assets	111.1
Property, plant and equipment	237.1
Identifiable intangible assets	2,435.0
Goodwill	3,758.1
Other long-term assets	6.9
Total assets	7,434.2
Accounts payable	68.0
Other current liabilities	197.9
Debt	57.5
Deferred income taxes	749.1
Other long-term liabilities	95.3
Total liabilities	1,167.8
Noncontrolling interest	10.2
Total identifiable net assets	$	6,256.2

Summary of Intangible Assets Acquired

Intangible assets acquired consist of the following:



(in millions, except for useful life)			Weighted Average
			Useful Life
	Amount		(in years)

Customer relationships	$	495.0	14
Developed technology and patents	1,035.0		12
Trade names and trademarks	905.0		Indefinite
Total	$	2,435.0

Intangible assets acquired consist of the following:



(in millions, except for useful life)			Weighted Average
			Useful Life
	Amount		(in years)

Customer relationships	$	23.6	15
Developed technology and patents	23.6		15
Trade names and trademarks	9.0		Indefinite
Total	$	56.2

Summary of Pro Forma Information



	Pro forma - unaudited
	Three Months Ended		Nine Months Ended
(in millions, except per share amount)	2016		2016

Net sales	$	955.8	$	2,917.9
Net income attributable to Dentsply Sirona	$	94.0	$	328.9
Diluted earnings per common share	$	0.40	$	1.39

SEGMENT INFORMATION (Tables)

9 Months Ended

Sep. 30, 2017

Segment Reporting [Abstract]

Third Party Net Sales



	Three Months Ended				Nine Months Ended
(in millions)	2017		2016		2017		2016

Implants, CAD/CAM, Prosthetics & Healthcare	$	394.8	$	382.8	$	1,156.2	$	1,112.1
Chairside Consumables & Endodontics	412.6		383.5		1,213.4		1,151.1
Imaging, Treatment Centers & Orthodontics	201.8		187.9		532.8		485.6
Total net sales	$	1,009.2	$	954.2	$	2,902.4	$	2,748.8

Third Party Net Sales, Excluding Precious Metal Content



	Three Months Ended				Nine Months Ended
(in millions)	2017		2016		2017		2016

Implants, CAD/CAM, Prosthetics & Healthcare	$	385.4	$	367.8	$	1,126.0	$	1,061.7
Chairside Consumables & Endodontics	412.6		383.5		1,213.4		1,151.1
Imaging, Treatment Centers & Orthodontics	201.8		187.9		532.8		485.6
Total net sales, excluding precious metal content	999.8		939.2		2,872.2		2,698.4
Precious metal content of sales	9.4		15.0		30.2		50.4
Total net sales, including precious metal content	$	1,009.2	$	954.2	$	2,902.4	$	2,748.8

Segment Adjusted Operating Income



	Three Months Ended						Nine Months Ended
(in millions)	2017			2016			2017			2016

Implants, CAD/CAM, Prosthetics & Healthcare	$	85.2		$	84.2		$	222.1		$	221.8
Chairside Consumables & Endodontics	126.9			110.8			367.7			302.6
Imaging, Treatment Centers & Orthodontics	40.0			23.0			48.9			47.3
Segment adjusted operating income before income taxes and interest	252.1			218.0			638.7			571.7

Reconciling items expense (income):
All Other (a)	73.3			37.7			151.4			122.2
Goodwill impairment	—			—			1,092.9			—
Restructuring and other costs	20.6			7.9			105.4			15.6
Interest expense	9.8			8.4			28.7			26.9
Interest income	(0.4		)	(0.5		)	(1.7		)	(1.4		)
Other expense (income), net	0.9			1.6			7.7			(13.3		)
Amortization of intangible assets	48.7			44.4			140.5			109.9
Depreciation resulting from the fair value step-up of property, plant and equipment from business combinations	1.6			1.4			4.4			3.5
Income (loss) before income taxes	$	97.6		$	117.1		$	(890.6	)	$	308.3

(a) Includes the results of unassigned Corporate headquarter costs, inter-segment eliminations and one distribution warehouse not managed by named segments

INVENTORIES (Tables)

9 Months Ended

Sep. 30, 2017

Inventory Disclosure [Abstract]

Inventories, Net

Inventories, net of inventory valuation reserves, consist of the following:



(in millions)	September 30, 2017		December 31, 2016

Finished goods	$	387.7	$	311.3
Work-in-process	91.3		77.1
Raw materials and supplies	145.4		128.7
Inventories, net	$	624.4	$	517.1

BENEFIT PLANS (Tables)

9 Months Ended

Sep. 30, 2017

Defined Benefit Plans and Other Postretirement Benefit Plans Disclosures [Abstract]

Components of Net Periodic Benefit Cost



Defined Benefit Plans	Three Months Ended						Nine Months Ended
(in millions)	2017			2016			2017			2016

Service cost	$	4.0		$	3.8		$	11.7		$	11.5
Interest cost	1.9			2.0			5.4			5.8
Expected return on plan assets	(1.2		)	(1.2		)	(3.5		)	(3.6		)
Amortization of prior service credit	—			—			(0.1		)	(0.1		)
Amortization of net actuarial loss	1.8			1.3			5.1			3.8
Curtailment and settlement loss	—			1.2			—			1.2
Net periodic benefit cost	$	6.5		$	7.1		$	18.6		$	18.6



Other Postemployment Benefit Plans	Three Months Ended				Nine Months Ended
(in millions)	2017		2016		2017		2016

Service cost	$	0.1	$	—	$	0.3	$	0.2
Interest cost	0.2		0.1		0.4		0.4
Amortization of net actuarial loss	—		0.1		0.1		0.2
Net periodic benefit cost	$	0.3	$	0.2	$	0.8	$	0.8

The following sets forth the information related to the contributions to the Company’s benefit plans for 2017:



(in millions)	Pension Benefits		Other Postemployment Benefits

Actual contributions through September 30, 2017	$	13.9	$	0.7
Expected contributions for the remainder of the year	4.3		0.3
Total actual and expected contributions	$	18.2	$	1.0

RESTRUCTURING AND OTHER COSTS (Tables)

9 Months Ended

Sep. 30, 2017

Restructuring and Related Activities [Abstract]

Restructuring Accruals

At September 30, 2017, the Company’s restructuring accruals were as follows:



	Severance
(in millions)	2015 and Prior Plans			2016 Plans			2017 Plans			Total

Balance at December 31, 2016	$	20.6		$	8.2		$	—		$	28.8
Provisions	0.5			(0.2		)	12.7			13.0
Amounts applied	(8.7		)	(5.0		)	(1.9		)	(15.6		)
Change in estimates	(0.7		)	(0.6		)	—			(1.3		)
Balance at September 30, 2017	$	11.7		$	2.4		$	10.8		$	24.9



	Lease/Contract Terminations
(in millions)	2015 and Prior Plans			2016 Plans			2017 Plans			Total

Balance at December 31, 2016	$	2.7		$	0.3		$	—		$	3.0
Provisions	0.7			—			0.1			0.8
Amounts applied	(1.8		)	(0.2		)	(0.1		)	(2.1		)
Change in estimates	(0.1		)	—			—			(0.1		)
Balance at September 30, 2017	$	1.5		$	0.1		$	—		$	1.6



	Other Restructuring Costs
(in millions)	2015 and Prior Plans			2016 Plans			2017 Plans			Total

Balance at December 31, 2016	$	0.5		$	0.2		$	—		$	0.7
Provisions	0.9			1.8			0.9			3.6
Amounts applied	(1.0		)	(1.8		)	(0.6		)	(3.4		)
Change in estimate	0.5			—			—			0.5
Balance at September 30, 2017	$	0.9		$	0.2		$	0.3		$	1.4

Cumulative Amounts for the Provisions and Adjustments and Amounts Applied for All the Plans by Segment

The following table provides the year-to-date changes in the restructuring accruals by segment:



(in millions)	December 31, 2016		Provisions		Amounts Applied			Change in Estimates			September 30, 2017

Implants, CAD/CAM, Prosthetics & Healthcare	$	22.1	$	7.0	$	(13.7	)	$	(0.8	)	$	14.6
Chairside Consumables & Endodontics	9.3		9.0		(6.3		)	0.1			12.1
Imaging, Treatment Centers & Orthodontics	1.0		0.7		(0.4		)	—			1.3
All Other	0.1		0.7		(0.7		)	(0.2		)	(0.1		)
Total	$	32.5	$	17.4	$	(21.1	)	$	(0.9	)	$	27.9

FINANCIAL INSTRUMENTS AND DERIVATIVES (Tables)

9 Months Ended

Sep. 30, 2017

Derivative [Line Items]

Schedule of Derivative Instruments



	Aggregate Notional Amount		Aggregate Notional Amount Maturing within 12 Months

(in millions)

Foreign exchange forward contracts	$	274.7	$	92.1
Interest rate swaps	111.6		—
Total derivative instruments designated as cash flow hedges	$	386.3	$	92.1

Schedule of Aggregate Notional Amounts of Economic Hedges Not Designated as Hedges



	Aggregate Notional Amount		Aggregate Notional Amount Maturing within 12 Months

(in millions)

Foreign exchange forward contracts	$	324.3	$	324.3
Interest rate swaps	0.4		0.4
Total for instruments not designated as hedges	$	324.7	$	324.7

Derivative Instruments, Gain (Loss)



	Consolidated Statements of Operations Location	Gain (Loss) Recognized
		Three Months Ended
(in millions)		2017			2016

Foreign exchange forward contracts (a)	Other expense (income), net	$	(1.7	)	$	(4.7	)
Total for instruments not designated as hedges		$	(1.7	)	$	(4.7	)



	Consolidated Statements of Operations Location	Gain (Loss) Recognized
		Nine Months Ended
(in millions)		2017			2016

Foreign exchange forward contracts (a)	Other expense (income), net	$	(6.8	)	$	(12.2	)
Total for instruments not designated as hedges		$	(6.8	)	$	(12.2	)

Schedule of Derivative Instruments in Statement of Financial Position, Fair Value

The following tables summarize the fair value and the location of the Company’s derivatives on the Consolidated Balance Sheets at September 30, 2017 and December 31, 2016:



	September 30, 2017
(in millions)	Prepaid Expenses and Other Current Assets, Net		Other Noncurrent Assets, Net		Accrued Liabilities		Other Noncurrent Liabilities
Designated as Hedges	Prepaid Expenses and Other Current Assets, Net		Other Noncurrent Assets, Net		Accrued Liabilities		Other Noncurrent Liabilities

Foreign exchange forward contracts	$	2.0	$	0.1	$	6.6	$	1.4
Interest rate swaps	—		—		0.3		0.2
Total	$	2.0	$	0.1	$	6.9	$	1.6

Not Designated as Hedges

Foreign exchange forward contracts	$	2.6	$	—	$	2.9	$	—
Total	$	2.6	$	—	$	2.9	$	—



	December 31, 2016
(in millions)	Prepaid Expenses and Other Current Assets, Net		Other Noncurrent Assets, Net		Accrued Liabilities		Other Noncurrent Liabilities
Designated as Hedges	Prepaid Expenses and Other Current Assets, Net		Other Noncurrent Assets, Net		Accrued Liabilities		Other Noncurrent Liabilities

Foreign exchange forward contracts	$	12.8	$	0.6	$	1.0	$	—
Interest rate swaps	—		—		0.2		0.3
Total	$	12.8	$	0.6	$	1.2	$	0.3

Not Designated as Hedges

Foreign exchange forward contracts	$	1.3	$	—	$	1.5	$	—
Total	$	1.3	$	—	$	1.5	$	—

Offsetting Derivative Assets and Liabilities

Offsetting of financial assets and liabilities under netting arrangements at September 30, 2017:



							Gross Amounts Not Offset in the Consolidated Balance Sheets
(in millions)	Gross Amounts Recognized		Gross Amount Offset in the Consolidated Balance Sheets		Net Amounts Presented in the Consolidated Balance Sheets		Financial Instruments			Cash Collateral Received/Pledged		Net Amount

Assets
Foreign exchange forward contracts	$	4.7	$	—	$	4.7	$	(4.0	)	$	—	$	0.7
Total Assets	$	4.7	$	—	$	4.7	$	(4.0	)	$	—	$	0.7



							Gross Amounts Not Offset in the Consolidated Balance Sheets
(in millions)	Gross Amounts Recognized		Gross Amount Offset in the Consolidated Balance Sheets		Net Amounts Presented in the Consolidated Balance Sheets		Financial Instruments			Cash Collateral Received/Pledged		Net Amount

Liabilities
Foreign exchange forward contracts	$	10.9	$	—	$	10.9	$	(3.9	)	$	—	$	7.0
Interest rate swaps	0.5		—		0.5		(0.1		)	—		0.4
Total Liabilities	$	11.4	$	—	$	11.4	$	(4.0	)	$	—	$	7.4

Offsetting of financial assets and liabilities under netting arrangements at December 31, 2016:



							Gross Amounts Not Offset in the Consolidated Balance Sheets
(in millions)	Gross Amounts Recognized		Gross Amount Offset in the Consolidated Balance Sheets		Net Amounts Presented in the Consolidated Balance Sheets		Financial Instruments			Cash Collateral Received/Pledged		Net Amount

Assets
Foreign exchange forward contracts	$	14.7	$	—	$	14.7	$	(2.8	)	$	—	$	11.9
Total Assets	$	14.7	$	—	$	14.7	$	(2.8	)	$	—	$	11.9



							Gross Amounts Not Offset in the Consolidated Balance Sheets
(in millions)	Gross Amounts Recognized		Gross Amount Offset in the Consolidated Balance Sheets		Net Amounts Presented in the Consolidated Balance Sheets		Financial Instruments			Cash Collateral Received/Pledged		Net Amount

Liabilities
Foreign exchange forward contracts	$	2.5	$	—	$	2.5	$	(2.5	)	$	—	$	—
Interest rate swaps	0.5		—		0.5		(0.3		)	—		0.2
Total Liabilities	$	3.0	$	—	$	3.0	$	(2.8	)	$	—	$	0.2

Cash Flow Hedging

Derivative [Line Items]

Schedule of Derivative Instruments



	September 30, 2017
	Gain (Loss) in AOCI			Consolidated Statements of Operations Location	Effective Portion Reclassified from AOCI into Income (Expense)			Ineffective Portion Recognized in Income (Expense)

(in millions)

Effective Portion:
Interest rate swaps	$	(0.1	)	Interest expense	$	(0.6	)	$	—
Foreign exchange forward contracts	(6.4		)	Cost of products sold	(1.6		)	—

Ineffective Portion:
Foreign exchange forward contracts	—			Other expense (income), net	—			(0.3		)
Total in cash flow hedging	$	(6.5	)		$	(2.2	)	$	(0.3	)



	September 30, 2016
	Gain (Loss) in AOCI			Consolidated Statements of Operations Location	Effective Portion Reclassified from AOCI into Income (Expense)			Ineffective Portion Recognized in Income (Expense)

(in millions)

Effective Portion:
Interest rate swaps	$	0.6		Interest expense	$	(0.4	)	$	—
Foreign exchange forward contracts	(2.6		)	Cost of products sold	—			—
Commodity contracts	(0.1		)	Cost of products sold	—			—

Ineffective Portion:
Foreign exchange forward contracts	—			Other expense (income), net	—			(0.5		)
Total for cash flow hedging	$	(2.1	)		$	(0.4	)	$	(0.5	)



	September 30, 2017
	Gain (Loss) in AOCI			Consolidated Statements of Operations Location	Effective Portion Reclassified from AOCI into Income (Expense)			Ineffective Portion Recognized in Income (Expense)

(in millions)

Effective Portion:
Interest rate swaps	$	(0.1	)	Interest expense	$	(1.7	)	$	—
Foreign exchange forward contracts	(9.0		)	Cost of products sold	(0.7		)	—

Ineffective Portion:
Foreign exchange forward contracts	—			Other expense (income), net	—			(0.8		)
Total in cash flow hedging	$	(9.1	)		$	(2.4	)	$	(0.8	)



	September 30, 2016
	Gain (Loss) in AOCI			Consolidated Statements of Operations Location	Effective Portion Reclassified from AOCI into Income (Expense)			Ineffective Portion Recognized in Income (Expense)

(in millions)

Effective Portion:
Interest rate swaps	$	(0.9	)	Interest expense	$	(2.4	)	$	—
Foreign exchange forward contracts	(5.7		)	Cost of products sold	5.2			—
Foreign exchange forward contracts	(0.2		)	SG&A expenses	0.1			—
Commodity contracts	0.1			Cost of products sold	(0.1		)	—

Ineffective Portion:
Foreign exchange forward contracts	—			Other expense (income), net	—			(0.3		)
Total in cash flow hedging	$	(6.7	)		$	2.8		$	(0.3	)

Net Investment Hedging

Derivative [Line Items]

Schedule of Derivative Instruments



	September 30, 2017
	Gain (Loss) in AOCI			Consolidated Statements of Operations Location	Recognized in Income (Expense)

(in millions)

Effective Portion:
Foreign exchange forward contracts	$	(0.4	)	Other expense (income), net	$	1.3
Total for net investment hedging	$	(0.4	)		$	1.3



	September 30, 2016
	Gain (Loss) in AOCI			Consolidated Statements of Operations Location	Recognized in Income (Expense)

(in millions)

Effective Portion:
Foreign exchange forward contracts	$	(4.4	)	Other expense (income), net	$	1.2
Total for net investment hedging	$	(4.4	)		$	1.2



	September 30, 2017
	Gain (Loss) in AOCI			Consolidated Statements of Operations Location	Recognized in Income (Expense)

(in millions)

Effective Portion:
Foreign exchange forward contracts	$	(3.8	)	Other expense (income), net	$	2.1
Total for net investment hedging	$	(3.8	)		$	2.1



	September 30, 2016
	Gain (Loss) in AOCI			Consolidated Statements of Operations Location	Recognized in Income (Expense)

(in millions)

Effective Portion:
Foreign exchange forward contracts	$	(21.6	)	Other expense (income), net	$	5.9
Total for net investment hedging	$	(21.6	)		$	5.9

- Definition

Tabular disclosure of pertinent information about a derivative or group of derivatives on a disaggregated basis, such as for individual instruments, or small groups of similar instruments. May include a combination of the type of instrument, risks being hedged, notional amount, hedge designation, related hedged item, inception date, maturity date, or other relevant item.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=84234895&loc=d3e41641-113959

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4B
-URI http://asc.fasb.org/extlink&oid=84234895&loc=SL5624163-113959

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=84234895&loc=d3e41678-113959

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=84234895&loc=d3e41638-113959

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 1B
-URI http://asc.fasb.org/extlink&oid=84234895&loc=SL5580258-113959

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=84234895&loc=SL5579245-113959

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4C
-URI http://asc.fasb.org/extlink&oid=84234895&loc=SL5624171-113959

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=84234895&loc=SL5579240-113959

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=84234895&loc=d3e41620-113959

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(n)(2))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

+ Details

FAIR VALUE MEASUREMENT (Tables)

9 Months Ended

Sep. 30, 2017

Fair Value Disclosures [Abstract]

Financial Assets and Liabilities that are Recorded at Fair Value and Classified Based on the Lowest Level of Input



	September 30, 2017
(in millions)	Total		Level 1		Level 2		Level 3

Assets
Foreign exchange forward contracts	$	4.7	$	—	$	4.7	$	—
Total assets	$	4.7	$	—	$	4.7	$	—

Liabilities
Interest rate swaps	$	0.5	$	—	$	0.5	$	—
Foreign exchange forward contracts	10.9		—		10.9		—
Contingent considerations on acquisitions	9.0		—		—		9.0
Total liabilities	$	20.4	$	—	$	11.4	$	9.0



	December 31, 2016
(in millions)	Total		Level 1		Level 2		Level 3

Assets
Foreign exchange forward contracts	$	14.7	$	—	$	14.7	$	—
Total assets	$	14.7	$	—	$	14.7	$	—

Liabilities
Interest rate swaps	$	0.5	$	—	$	0.5	$	—
Foreign exchange forward contracts	2.5		—		2.5		—
Contingent considerations on acquisitions	7.6		—		—		7.6
Total liabilities	$	10.6	$	—	$	3.0	$	7.6

Reconciliation of Level 3 Holdings Measured at Fair Value on a Recurring Basis Using Unobservable Inputs

The following table presents a reconciliation of the Company’s Level 3 holdings measured at fair value on a recurring basis using unobservable inputs:



	Earn-out
(in millions)	Obligations

Balance at December 31, 2016	$	7.6
Fair value adjustment:
Reported in Other expense (income), net	0.6
Effect of exchange rate changes	0.8
Balance at September 30, 2017	$	9.0

GOODWILL AND INTANGIBLE ASSETS (Tables)

9 Months Ended

Sep. 30, 2017

Goodwill and Intangible Assets Disclosure [Abstract]

Changes in Goodwill

A reconciliation of changes in the Company’s goodwill by reportable segment is as follows:



(in millions)	Implants, CAD/CAM, Prosthetics & Healthcare			Chairside Consumables & Endodontics		Imaging, Treatment Centers & Orthodontics			Total

Balance at December 31, 2016	$	3,843.2		$	662.3	$	1,446.5		$	5,952.0
Acquisition related additions	—			85.4		—			85.4
Measurement period adjustments on prior acquisitions	(1.0		)	—		(18.7		)	(19.7		)
Impairment	(459.9		)	—		(633.0		)	(1,092.9		)
Effects of exchange rate changes	90.6			55.9		3.6			150.1
Balance at September 30, 2017	$	3,472.9		$	803.6	$	798.4		$	5,074.9

Schedule of Definite-lived and Indefinite-lived Intangible Assets

Identifiable definite-lived and indefinite-lived intangible assets consist of the following:



	September 30, 2017							December 31, 2016
(in millions)	Gross Carrying Amount		Accumulated Amortization			Net Carrying Amount		Gross Carrying Amount		Accumulated Amortization			Net Carrying Amount

Patents and developed technology	$	1,342.3	$	(273.6	)	$	1,068.7	$	1,189.5	$	(177.3	)	$	1,012.2
Trademarks	81.1		(45.2		)	35.9		65.3		(38.7		)	26.6
Licensing agreements	31.1		(24.5		)	6.6		33.5		(26.7		)	6.8
Customer relationships	1,104.6		(251.1		)	853.5		1,004.8		(181.2		)	823.6
Total definite-lived	$	2,559.1	$	(594.4	)	$	1,964.7	$	2,293.1	$	(423.9	)	$	1,869.2

Indefinite-lived Trademarks and In-process R&D	$	1,144.5	$	—		$	1,144.5	$	1,088.4	$	—		$	1,088.4

Total identifiable intangible assets	$	3,703.6	$	(594.4	)	$	3,109.2	$	3,381.5	$	(423.9	)	$	2,957.6

SIGNIFICANT ACCOUNTING POLICIES - ADDITIONAL INFORMATION (Details) - USD ($) $ in Millions	3 Months Ended			9 Months Ended
	Sep. 30, 2017	Jun. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Significant Accounting Policies [Line Items]
Prepaid expenses and other current assets, net	$ 243.6			$ 243.6		$ 206.5
Other noncurrent assets, net	182.6			182.6		102.9
Income taxes payable	39.7			39.7		60.8
Deferred income taxes	818.2			818.2		751.7
Excess tax benefit recorded during period	1.5
Reclassification on adoption of ASU No. 2016-09						(0.5)
Goodwill impairment	0.0	$ 1,092.9	$ 0.0	1,092.9	$ 0.0
Capital in Excess of Par Value
Significant Accounting Policies [Line Items]
Reclassification on adoption of ASU No. 2016-09						1.0
Retained Earnings
Significant Accounting Policies [Line Items]
Reclassification on adoption of ASU No. 2016-09						(1.5)
Accounting Standards Update 2016-09 \| Capital in Excess of Par Value
Significant Accounting Policies [Line Items]
Reclassification on adoption of ASU No. 2016-09						1.0
Accounting Standards Update 2016-09 \| Retained Earnings
Significant Accounting Policies [Line Items]
Reclassification on adoption of ASU No. 2016-09						(1.0)
As Reported Balance
Significant Accounting Policies [Line Items]
Prepaid expenses and other current assets, net						345.6
Other noncurrent assets, net						64.1
Income taxes payable						64.2
Deferred income taxes						848.6
Classification Adjustment As Revised \| Accounting Standards Update 2015-17
Significant Accounting Policies [Line Items]
Prepaid expenses and other current assets, net		33.0				(139.1)
Other noncurrent assets, net		(4.8)				38.8
Income taxes payable						(3.4)
Deferred income taxes		$ (28.2)				(96.9)
DIO Corporation
Significant Accounting Policies [Line Items]
Fair value of direct investment	51.2			51.2		63.4
Trade Accounts Receivable
Significant Accounting Policies [Line Items]
Allowance for doubtful accounts and trade discounts	$ 24.4			$ 24.4		$ 22.7

STOCK COMPENSATION (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
STOCK COMPENSATION (Details) - USD ($) $ in Millions	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock based compensation expense	$ 18.9	$ 11.8	$ 39.8	$ 28.4
Related deferred income tax benefit	5.9	3.0	11.7	7.1
Selling, General and Administrative Expenses
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock based compensation expense	18.7	11.6	39.2	28.0
Cost of Products Sold
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock based compensation expense	0.2	0.2	0.6	0.4
Stock option expense
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock based compensation expense	7.5	2.7	12.7	7.7
RSU expense
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock based compensation expense	$ 11.4	$ 9.1	$ 27.1	$ 20.7

COMPREHENSIVE INCOME - SUMMARY OF COMPREHENSIVE INCOME, NET OF TAX (Details) - Foreign Currency Translation Gain (Loss) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Condensed Statement of Income Captions [Line Items]
Foreign currency translation gains	$ 129.0	$ 42.2	$ 433.7	$ 149.4
Foreign currency tax adjustment	197.8		197.8		$ 166.4
Net Investment Hedging
Condensed Statement of Income Captions [Line Items]
Foreign currency translation losses	$ (7.2)	$ (4.1)	$ (40.9)	$ (17.4)

COMPREHENSIVE INCOME - BALANCES INCLUDED IN AOCI, NET OF TAX, IN THE CONSOLIDATED BALANCE SHEETS (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Beginning Balance			$ 8,125.9	$ 2,339.4
Amounts reclassified from accumulated other comprehensive income (loss), net of tax	$ 3.1	$ 1.2	5.5	0.2
Total other comprehensive income (loss), net of tax	119.8	35.9	388.0	115.4
Ending Balance	7,489.8	8,357.1	7,489.8	8,357.1
Accumulated Other Comprehensive Loss
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Beginning Balance			(705.7)	(594.0)
Other comprehensive income (loss) before reclassifications and tax impact			350.2	92.2
Tax (expense) benefit			31.4	22.2
Other comprehensive income (loss), net of tax, before reclassifications			381.6	114.4
Amounts reclassified from accumulated other comprehensive income (loss), net of tax			5.5	0.2
Total other comprehensive income (loss), net of tax			387.1	114.6
Ending Balance	(318.6)	(479.4)	(318.6)	(479.4)
Foreign Currency Translation Gain (Loss)
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Beginning Balance			(490.5)	(401.2)
Other comprehensive income (loss) before reclassifications and tax impact			363.0	119.9
Tax (expense) benefit			29.8	12.1
Other comprehensive income (loss), net of tax, before reclassifications			392.8	132.0
Amounts reclassified from accumulated other comprehensive income (loss), net of tax			0.0	0.0
Total other comprehensive income (loss), net of tax			392.8	132.0
Ending Balance	(97.7)	(269.2)	(97.7)	(269.2)
Gain and (Loss) on Derivative Financial Instruments Designated as Cash Flow Hedges
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Beginning Balance			(3.2)	(1.2)
Other comprehensive income (loss) before reclassifications and tax impact			(9.0)	(6.7)
Tax (expense) benefit			0.9	2.0
Other comprehensive income (loss), net of tax, before reclassifications			(8.1)	(4.7)
Amounts reclassified from accumulated other comprehensive income (loss), net of tax			1.9	(2.5)
Total other comprehensive income (loss), net of tax			(6.2)	(7.2)
Ending Balance	(9.4)	(8.4)	(9.4)	(8.4)
Gain and (Loss) on Derivative Financial Instruments
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Beginning Balance			(116.8)	(110.2)
Other comprehensive income (loss) before reclassifications and tax impact			(3.8)	(21.6)
Tax (expense) benefit			0.7	8.3
Other comprehensive income (loss), net of tax, before reclassifications			(3.1)	(13.3)
Amounts reclassified from accumulated other comprehensive income (loss), net of tax			0.0	0.0
Total other comprehensive income (loss), net of tax			(3.1)	(13.3)
Ending Balance	(119.9)	(123.5)	(119.9)	(123.5)
Pension Liability Gain (Loss)
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Beginning Balance			(95.2)	(81.4)
Other comprehensive income (loss) before reclassifications and tax impact			0.0	0.6
Tax (expense) benefit			0.0	(0.2)
Other comprehensive income (loss), net of tax, before reclassifications			0.0	0.4
Amounts reclassified from accumulated other comprehensive income (loss), net of tax			3.6	2.7
Total other comprehensive income (loss), net of tax			3.6	3.1
Ending Balance	$ (91.6)	$ (78.3)	$ (91.6)	$ (78.3)

COMPREHENSIVE INCOME - RECLASSIFICATION OUT OF ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Reclassification of Acuumulated Other Comprehensive Income [Line Items]
Interest expense	$ (9.8)	$ (8.4)	$ (28.7)	$ (26.9)
Cost of products sold	(450.2)	(440.6)	(1,307.2)	(1,289.4)
SG&A expenses	(430.5)	(379.1)	(1,252.8)	(1,123.3)
Net gain before tax	97.6	117.1	(890.6)	308.3
Provision (benefit) for income taxes	(7.1)	(24.8)	(9.5)	15.2
Net income (loss)	90.5	92.3	(900.1)	323.5
Reclassification net, gain (loss) after tax	(3.1)	(1.2)	(5.5)	(0.2)
Gain and (loss) on derivative financial instruments \| Reclassification out of Accumulated Other Comprehensive Income
Reclassification of Acuumulated Other Comprehensive Income [Line Items]
Net gain before tax	(2.2)	(0.4)	(2.4)	2.8
Provision (benefit) for income taxes	0.4	0.1	0.5	(0.3)
Net income (loss)	(1.8)	(0.3)	(1.9)	2.5
Gain and (loss) on derivative financial instruments \| Reclassification out of Accumulated Other Comprehensive Income \| Interest rate swaps
Reclassification of Acuumulated Other Comprehensive Income [Line Items]
Interest expense	(0.6)	(0.4)	(1.7)	(2.4)
Gain and (loss) on derivative financial instruments \| Reclassification out of Accumulated Other Comprehensive Income \| Foreign exchange forward contracts
Reclassification of Acuumulated Other Comprehensive Income [Line Items]
Cost of products sold	(1.6)	0.0	(0.7)	5.2
SG&A expenses			0.0	0.1
Gain and (loss) on derivative financial instruments \| Reclassification out of Accumulated Other Comprehensive Income \| Commodity contracts
Reclassification of Acuumulated Other Comprehensive Income [Line Items]
Cost of products sold			0.0	(0.1)
Pension Liability Gain (Loss)
Reclassification of Acuumulated Other Comprehensive Income [Line Items]
Amortization of defined benefit pension and other postemployment benefit items	(1.8)	(1.4)	(5.1)	(3.9)
Provision (benefit) for income taxes	0.5	0.5	1.5	1.2
Reclassification net, gain (loss) after tax	(1.3)	(0.9)	(3.6)	(2.7)
Amortization of prior service benefits
Reclassification of Acuumulated Other Comprehensive Income [Line Items]
Amortization of defined benefit pension and other postemployment benefit items			0.1	0.1
Amortization of net actuarial losses
Reclassification of Acuumulated Other Comprehensive Income [Line Items]
Amortization of defined benefit pension and other postemployment benefit items	$ (1.8)	$ (1.4)	$ (5.2)	$ (4.0)

COMPREHENSIVE INCOME - ADDITIONAL INFORMATION (Details) - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016	Sep. 30, 2016	Dec. 31, 2015
Derivative [Line Items]
Cumulative foreign currency translation adjustment gain (loss)	$ 7,489.8	$ 8,125.9	$ 8,357.1	$ 2,339.4
Accumulated Foreign Currency Adjustment Including Portion Attributable to Noncontrolling Interest, Translation Gain (Loss)
Derivative [Line Items]
Cumulative foreign currency translation adjustment gain (loss)	21.3	(412.4)
Accumulated Foreign Currency Adjustment Including Portion Attributable to Noncontrolling Interest, Net Investment Hedges
Derivative [Line Items]
Cumulative foreign currency translation adjustment gain (loss)	$ (119.0)	$ (78.1)

EARNINGS PER COMMON SHARE - COMPUTATION OF BASIC AND DILUTED EARNINGS PER COMMON SHARE (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Earnings Per Share [Abstract]
Net income (loss) attributable to Dentsply Sirona	$ 90.6	$ 92.5	$ (899.6)	$ 322.9
Weighted average common shares outstanding (in shares)	229.5	232.6	229.6	213.8
Incremental weighted average shares from assumed exercise of dilutive options from stock-based compensation awards (in shares)	3.6	3.7	0.0	3.6
Total weighted average diluted shares outstanding (in shares)	233.1	236.3	229.6	217.4
Earnings (loss) per common share - basic (in dollars per share)	$ 0.39	$ 0.40	$ (3.92)	$ 1.51
Earnings (loss) per common share - diluted (in dollars per share)	$ 0.39	$ 0.39	$ (3.92)	$ 1.48

EARNINGS PER COMMON SHARE - ADDITIONAL INFORMATION (Details) - shares shares in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Earnings Per Share [Abstract]
Antidilutive common stock options not included in the computation of diluted earnings per common share (in shares)	0.8	0.5	1.1	0.7

BUSINESS COMBINATIONS - PURCHASE PRICE ALLOCATION (Details) - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016	Feb. 29, 2016
Business Acquisition [Line Items]
Goodwill	$ 5,074.9	$ 5,952.0
Sirona Dental Systems Inc
Business Acquisition [Line Items]
Cash and cash equivalents			$ 522.3
Trade receivables			143.0
Inventory			220.7
Prepaid expenses and other current assets			111.1
Property, plant and equipment			237.1
Identifiable intangible assets			2,435.0
Goodwill			3,758.1
Other long-term assets			6.9
Total assets			7,434.2
Accounts payable			68.0
Other current liabilities			197.9
Debt			57.5
Deferred income taxes			749.1
Other long-term liabilities			95.3
Total liabilities			1,167.8
Noncontrolling interest			10.2
Total identifiable net assets			$ 6,256.2

BUSINESS COMBINATIONS - SUMMARY OF INTANGIBLE ASSETS (Details) - USD ($) $ in Millions		3 Months Ended
	Feb. 29, 2016	Jun. 30, 2017	Sep. 30, 2017	Dec. 31, 2016
Acquired Finite-Lived Intangible Assets [Line Items]
Identifiable intangible assets, net			$ 3,109.2	$ 2,957.6
Sirona Dental Systems Inc
Acquired Finite-Lived Intangible Assets [Line Items]
Identifiable intangible assets, net	$ 2,435.0
Sirona Dental Systems Inc \| Trade names and trademarks
Acquired Indefinite-lived Intangible Assets [Line Items]
Intangible assets acquired, amount	905.0
Sirona Dental Systems Inc \| Customer relationships
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets acquired, amount	$ 495.0
Intangible assets acquired, useful life (in years)	14 years
Sirona Dental Systems Inc \| Developed technology and patents
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets acquired, amount	$ 1,035.0
Intangible assets acquired, useful life (in years)	12 years
RTD
Acquired Finite-Lived Intangible Assets [Line Items]
Identifiable intangible assets, net		$ 56.2
RTD \| Trade names and trademarks
Acquired Indefinite-lived Intangible Assets [Line Items]
Intangible assets acquired, amount		9.0
RTD \| Customer relationships
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets acquired, amount		$ 23.6
Intangible assets acquired, useful life (in years)		15 years
RTD \| Developed technology and patents
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets acquired, amount		$ 23.6
Intangible assets acquired, useful life (in years)		15 years

BUSINESS COMBINATIONS - ADDITIONAL INFORMATION (Details) - USD ($) $ in Millions	3 Months Ended			7 Months Ended	9 Months Ended
	Sep. 30, 2017	Jun. 30, 2017	Sep. 30, 2016	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016	Feb. 29, 2016
Business Acquisition [Line Items]
Goodwill	$ 5,074.9				$ 5,074.9		$ 5,952.0
Goodwill impairment	0.0	$ 1,092.9	$ 0.0		1,092.9	$ 0.0
Impairment of intangible assets		79.8
Imaging, Treatment Centers & Orthodontics
Business Acquisition [Line Items]
Goodwill	798.4				798.4		1,446.5
Goodwill impairment					633.0
Implants, CAD/CAM, Prosthetics & Healthcare
Business Acquisition [Line Items]
Goodwill	3,472.9				3,472.9		3,843.2
Goodwill impairment					459.9
Chairside Consumables & Endodontics
Business Acquisition [Line Items]
Goodwill	$ 803.6				803.6		$ 662.3
Goodwill impairment					0.0
Sirona Dental Systems Inc
Business Acquisition [Line Items]
Goodwill								$ 3,758.1
Sirona Dental Systems Inc \| Imaging, Treatment Centers & Orthodontics
Business Acquisition [Line Items]
Goodwill								1,362.5
Sirona Dental Systems Inc \| Implants, CAD/CAM, Prosthetics & Healthcare
Business Acquisition [Line Items]
Goodwill								2,286.5
Sirona Dental Systems Inc \| Chairside Consumables & Endodontics
Business Acquisition [Line Items]
Goodwill								$ 109.1
Sirona Dental Systems Inc \| Technologies
Business Acquisition [Line Items]
Sirona's net sales contributed during period				$ 735.2	811.0
Sirona's operating income (loss) contributed during period				$ 162.4	$ (1,052.7)
RTD
Business Acquisition [Line Items]
Goodwill		84.7
Consideration transferred		$ 132.0

BUSINESS COMBINATIONS - PRO FORMA INFORMATION (Details) - Sirona Dental Systems Inc - USD ($) $ / shares in Units, $ in Millions	3 Months Ended	7 Months Ended	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Business Acquisition [Line Items]
Net sales	$ 955.8			$ 2,917.9
Net income attributable to Dentsply Sirona	$ 94.0			$ 328.9
Diluted earnings per common share (in dollars per share)	$ 0.40			$ 1.39
Technologies
Business Acquisition [Line Items]
Sirona's net sales contributed during period		$ 735.2	$ 811.0
Sirona's operating income (loss) contributed during period		$ 162.4	$ (1,052.7)

SEGMENT INFORMATION - THIRD PARTY NET SALES (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Revenue, Major Customer [Line Items]
Net sales	$ 1,009.2	$ 954.2	$ 2,902.4	$ 2,748.8
Implants, CAD/CAM, Prosthetics & Healthcare
Revenue, Major Customer [Line Items]
Net sales	394.8	382.8	1,156.2	1,112.1
Chairside Consumables & Endodontics
Revenue, Major Customer [Line Items]
Net sales	412.6	383.5	1,213.4	1,151.1
Imaging, Treatment Centers & Orthodontics
Revenue, Major Customer [Line Items]
Net sales	$ 201.8	$ 187.9	$ 532.8	$ 485.6

SEGMENT INFORMATION - THIRD PARTY NET SALES, EXCLUDING PRECIOUS METAL CONTENT (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Revenue, Major Customer [Line Items]
Net Sales, including precious metal content	$ 1,009.2	$ 954.2	$ 2,902.4	$ 2,748.8
Implants, CAD/CAM, Prosthetics & Healthcare
Revenue, Major Customer [Line Items]
Net Sales, including precious metal content	394.8	382.8	1,156.2	1,112.1
Chairside Consumables & Endodontics
Revenue, Major Customer [Line Items]
Net Sales, including precious metal content	412.6	383.5	1,213.4	1,151.1
Imaging, Treatment Centers & Orthodontics
Revenue, Major Customer [Line Items]
Net Sales, including precious metal content	201.8	187.9	532.8	485.6
Operating Segments
Revenue, Major Customer [Line Items]
Net Sales, including precious metal content	999.8	939.2	2,872.2	2,698.4
Operating Segments \| Implants, CAD/CAM, Prosthetics & Healthcare
Revenue, Major Customer [Line Items]
Net Sales, including precious metal content	385.4	367.8	1,126.0	1,061.7
Operating Segments \| Chairside Consumables & Endodontics
Revenue, Major Customer [Line Items]
Net Sales, including precious metal content	412.6	383.5	1,213.4	1,151.1
Operating Segments \| Imaging, Treatment Centers & Orthodontics
Revenue, Major Customer [Line Items]
Net Sales, including precious metal content	201.8	187.9	532.8	485.6
Segment Reconciling Items
Revenue, Major Customer [Line Items]
Net Sales, including precious metal content	$ 9.4	$ 15.0	$ 30.2	$ 50.4

SEGMENT INFORMATION - SEGMENT ADJUSTED OPERATING INCOME (Details) - USD ($) $ in Millions	3 Months Ended			9 Months Ended
	Sep. 30, 2017	Jun. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Segment operating income	$ 107.9		$ 126.6	$ (855.9)	$ 320.5
Goodwill impairment	0.0	$ 1,092.9	0.0	1,092.9	0.0
Restructuring and other costs	20.6		7.9	105.4	15.6
Interest expense	9.8		8.4	28.7	26.9
Interest income	(0.4)		(0.5)	(1.7)	(1.4)
Other expense (income), net	0.9		1.6	7.7	(13.3)
Amortization of intangible assets				140.5	109.9
Income (loss) before income taxes	97.6		117.1	(890.6)	308.3
Implants, CAD/CAM, Prosthetics & Healthcare
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Goodwill impairment				459.9
Chairside Consumables & Endodontics
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Goodwill impairment				0.0
Imaging, Treatment Centers & Orthodontics
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Goodwill impairment				633.0
Operating Segments
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Segment operating income	252.1		218.0	638.7	571.7
Operating Segments \| Implants, CAD/CAM, Prosthetics & Healthcare
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Segment operating income	85.2		84.2	222.1	221.8
Operating Segments \| Chairside Consumables & Endodontics
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Segment operating income	126.9		110.8	367.7	302.6
Operating Segments \| Imaging, Treatment Centers & Orthodontics
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Segment operating income	40.0		23.0	48.9	47.3
All Other
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Segment operating income	73.3		37.7	151.4	122.2
Segment Reconciling Items
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Goodwill impairment	0.0		0.0	1,092.9	0.0
Restructuring and other costs	20.6		7.9	105.4	15.6
Interest expense	9.8		8.4	28.7	26.9
Interest income	(0.4)		(0.5)	(1.7)	(1.4)
Other expense (income), net	0.9		1.6	7.7	(13.3)
Amortization of intangible assets	48.7		44.4	140.5	109.9
Depreciation resulting from the fair value step-up of property, plant and equipment from business combinations	$ 1.6		$ 1.4	$ 4.4	$ 3.5

SEGMENT INFORMATION - ADDITIONAL INFORMATION (Details) - segment	3 Months Ended		6 Months Ended	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Jun. 30, 2017	Sep. 30, 2017	Sep. 30, 2016
Segment Reporting Information [Line Items]
Number of operating groups			2	3
Dental Products
Segment Reporting Information [Line Items]
Percentage of sales, professional dental products (as a percent)	92.00%	92.00%		92.00%	92.00%

INVENTORIES - SUMMARY OF INVENTORY (Details) - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016
Inventory Disclosure [Abstract]
Finished goods	$ 387.7	$ 311.3
Work-in-process	91.3	77.1
Raw materials and supplies	145.4	128.7
Inventories, net	$ 624.4	$ 517.1

INVENTORIES - ADDITIONAL INFORMATION (Details) - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016
Inventory Disclosure [Abstract]
LIFO inventory amount	$ 12.3	$ 8.6
Inventory, LIFO reserve	9.6	6.8
Inventory valuation reserve	$ 57.3	$ 37.5

BENEFIT PLANS - COMPONENTS OF NET PERIODIC BENEFIT COST (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Defined Benefit Plans
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Service cost	$ 4.0	$ 3.8	$ 11.7	$ 11.5
Interest cost	1.9	2.0	5.4	5.8
Expected return on plan assets	(1.2)	(1.2)	(3.5)	(3.6)
Amortization of prior service credit	0.0	0.0	(0.1)	(0.1)
Amortization of net actuarial loss	1.8	1.3	5.1	3.8
Curtailment and settlement loss	0.0	1.2	0.0	1.2
Net periodic benefit cost	6.5	7.1	18.6	18.6
Other Postemployment Benefit Plans
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Service cost	0.1	0.0	0.3	0.2
Interest cost	0.2	0.1	0.4	0.4
Amortization of net actuarial loss	0.0	0.1	0.1	0.2
Net periodic benefit cost	$ 0.3	$ 0.2	$ 0.8	$ 0.8

BENEFIT PLANS - INFORMATION RELATED TO THE CONTRIBUTIONS TO THE COMPANY'S BENEFIT PLANS (Details) $ in Millions	9 Months Ended
	Sep. 30, 2017 USD ($)
Defined Benefit Plans
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Actual contributions through September 30, 2017	$ 13.9
Expected contributions for the remainder of the year	4.3
Total actual and expected contributions	18.2
Other Postemployment Benefit Plans
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Actual contributions through September 30, 2017	0.7
Expected contributions for the remainder of the year	0.3
Total actual and expected contributions	$ 1.0

RESTRUCTURING AND OTHER COSTS - RESTRUCTURING ACCURALS (Details) $ in Millions	9 Months Ended
	Sep. 30, 2017 USD ($)
Restructuring Reserve [Roll Forward]
Beginning Balance	$ 32.5
Provisions	17.4
Amounts applied	(21.1)
Change in estimates	(0.9)
Ending Balance	27.9
Severance
Restructuring Reserve [Roll Forward]
Beginning Balance	28.8
Provisions	13.0
Amounts applied	(15.6)
Change in estimates	(1.3)
Ending Balance	24.9
Severance \| 2015 and Prior Plans
Restructuring Reserve [Roll Forward]
Beginning Balance	20.6
Provisions	0.5
Amounts applied	(8.7)
Change in estimates	(0.7)
Ending Balance	11.7
Severance \| 2016 Plans
Restructuring Reserve [Roll Forward]
Beginning Balance	8.2
Provisions	(0.2)
Amounts applied	(5.0)
Change in estimates	(0.6)
Ending Balance	2.4
Severance \| 2017 Plans
Restructuring Reserve [Roll Forward]
Beginning Balance	0.0
Provisions	12.7
Amounts applied	(1.9)
Change in estimates	0.0
Ending Balance	10.8
Lease/Contract Terminations
Restructuring Reserve [Roll Forward]
Beginning Balance	3.0
Provisions	0.8
Amounts applied	(2.1)
Change in estimates	(0.1)
Ending Balance	1.6
Lease/Contract Terminations \| 2015 and Prior Plans
Restructuring Reserve [Roll Forward]
Beginning Balance	2.7
Provisions	0.7
Amounts applied	(1.8)
Change in estimates	(0.1)
Ending Balance	1.5
Lease/Contract Terminations \| 2016 Plans
Restructuring Reserve [Roll Forward]
Beginning Balance	0.3
Provisions	0.0
Amounts applied	(0.2)
Change in estimates	0.0
Ending Balance	0.1
Lease/Contract Terminations \| 2017 Plans
Restructuring Reserve [Roll Forward]
Beginning Balance	0.0
Provisions	0.1
Amounts applied	(0.1)
Change in estimates	0.0
Ending Balance	0.0
Other Restructuring Costs
Restructuring Reserve [Roll Forward]
Beginning Balance	0.7
Provisions	3.6
Amounts applied	(3.4)
Change in estimates	0.5
Ending Balance	1.4
Other Restructuring Costs \| 2015 and Prior Plans
Restructuring Reserve [Roll Forward]
Beginning Balance	0.5
Provisions	0.9
Amounts applied	(1.0)
Change in estimates	0.5
Ending Balance	0.9
Other Restructuring Costs \| 2016 Plans
Restructuring Reserve [Roll Forward]
Beginning Balance	0.2
Provisions	1.8
Amounts applied	(1.8)
Change in estimates	0.0
Ending Balance	0.2
Other Restructuring Costs \| 2017 Plans
Restructuring Reserve [Roll Forward]
Beginning Balance	0.0
Provisions	0.9
Amounts applied	(0.6)
Change in estimates	0.0
Ending Balance	$ 0.3

RESTRUCTURING AND OTHER COSTS - PROVISIONS AND ADJUSTMENTS AND AMOUNTS APPLIED FOR ALL PLANS BY SEGMENT (Details) $ in Millions	9 Months Ended
	Sep. 30, 2017 USD ($)
Restructuring Reserve [Roll Forward]
Beginning Balance	$ 32.5
Provisions	17.4
Amounts applied	(21.1)
Change in estimates	(0.9)
Ending Balance	27.9
Operating Segments \| Implants, CAD/CAM, Prosthetics & Healthcare
Restructuring Reserve [Roll Forward]
Beginning Balance	22.1
Provisions	7.0
Amounts applied	(13.7)
Change in estimates	(0.8)
Ending Balance	14.6
Operating Segments \| Chairside Consumables & Endodontics
Restructuring Reserve [Roll Forward]
Beginning Balance	9.3
Provisions	9.0
Amounts applied	(6.3)
Change in estimates	0.1
Ending Balance	12.1
Operating Segments \| Imaging, Treatment Centers & Orthodontics
Restructuring Reserve [Roll Forward]
Beginning Balance	1.0
Provisions	0.7
Amounts applied	(0.4)
Change in estimates	0.0
Ending Balance	1.3
All Other
Restructuring Reserve [Roll Forward]
Beginning Balance	0.1
Provisions	0.7
Amounts applied	(0.7)
Change in estimates	(0.2)
Ending Balance	$ (0.1)

RESTRUCTURING AND OTHER COSTS - ADDITIONAL INFORMATION (Details) $ in Millions	1 Months Ended	3 Months Ended				6 Months Ended	9 Months Ended
	Oct. 31, 2016 USD ($)	Dec. 31, 2017 USD ($)	Sep. 30, 2017 USD ($)	Jun. 30, 2017 USD ($)	Sep. 30, 2016 USD ($)	Jun. 30, 2017 segment	Sep. 30, 2017 USD ($) segment	Sep. 30, 2016 USD ($)
Restructuring Cost and Reserve [Line Items]
Restructuring, incurred cost			$ 20.6		$ 7.9		$ 105.4	$ 15.6
Number of operating groups \| segment						2	3
Restructuring charges							$ 17.4
Impairment of intangible assets				$ 79.8
Scenario, Forecast
Restructuring Cost and Reserve [Line Items]
Restructuring charges		$ 25.0
Net restructuring costs
Restructuring Cost and Reserve [Line Items]
Restructuring, incurred cost			12.7				16.5
Severance
Restructuring Cost and Reserve [Line Items]
Restructuring plan, implementation period (in years)	2 years
Restructuring charges							13.0
Severance \| Maximum
Restructuring Cost and Reserve [Line Items]
Expected remaining cost	$ 90.0
Other Restructuring Costs
Restructuring Cost and Reserve [Line Items]
Restructuring, incurred cost			$ 7.9				88.9
Restructuring charges							$ 3.6

FINANCIAL INSTRUMENTS AND DERIVATIVES - CASH FLOW HEDGES (Details) - Cash Flow Hedging - Designated as Hedging Instrument $ in Millions	Sep. 30, 2017 USD ($)
Derivative [Line Items]
Aggregate Notional Amount	$ 386.3
Aggregate Notional Amount Maturing within 12 Months	92.1
Foreign exchange forward contracts
Derivative [Line Items]
Aggregate Notional Amount	274.7
Aggregate Notional Amount Maturing within 12 Months	92.1
Interest rate swaps
Derivative [Line Items]
Aggregate Notional Amount	111.6
Aggregate Notional Amount Maturing within 12 Months	$ 0.0

FINANCIAL INSTRUMENTS AND DERIVATIVES - GAIN (LOSS) ON AOCI - CASH FLOW HEDGES (Details) - Cash Flow Hedging - Designated as Hedging Instrument - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Derivative [Line Items]
Gain (Loss) in AOCI	$ (6.5)	$ (2.1)	$ (9.1)	$ (6.7)
Effective Portion Reclassified from AOCI into Income (Expense)	(2.2)	(0.4)	(2.4)	2.8
Ineffective Portion Recognized in Income (Expense)	(0.3)	(0.5)	(0.8)	(0.3)
Interest Expense \| Interest rate swaps
Derivative [Line Items]
Gain (Loss) in AOCI	(0.1)	0.6	(0.1)	(0.9)
Effective Portion Reclassified from AOCI into Income (Expense)	(0.6)	(0.4)	(1.7)	(2.4)
Cost of Products Sold \| Foreign exchange forward contracts
Derivative [Line Items]
Gain (Loss) in AOCI	(6.4)	(2.6)	(9.0)	(5.7)
Effective Portion Reclassified from AOCI into Income (Expense)	(1.6)	0.0	(0.7)	5.2
Cost of Products Sold \| Commodity contracts
Derivative [Line Items]
Gain (Loss) in AOCI		(0.1)		0.1
Effective Portion Reclassified from AOCI into Income (Expense)		0.0		(0.1)
Selling, General and Administrative Expenses \| Foreign exchange forward contracts
Derivative [Line Items]
Gain (Loss) in AOCI				(0.2)
Effective Portion Reclassified from AOCI into Income (Expense)				0.1
Other Expense (Income), Net \| Foreign exchange forward contracts
Derivative [Line Items]
Ineffective Portion Recognized in Income (Expense)	$ (0.3)	$ (0.5)	$ (0.8)	$ (0.3)

FINANCIAL INSTRUMENTS AND DERIVATIVES - GAIN (LOSS) ON AOCI - NET INVESTMENT HEDGES (Details) - Net Investment Hedging - Designated as Hedging Instrument - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Derivative [Line Items]
Gain (Loss) in AOCI	$ (0.4)	$ (4.4)	$ (3.8)	$ (21.6)
Derivative, gain (loss) recognized in income (expense)	1.3	1.2	2.1	5.9
Foreign exchange forward contracts
Derivative [Line Items]
Gain (Loss) in AOCI	(0.4)	(4.4)	(3.8)	(21.6)
Foreign exchange forward contracts \| Other Expense (Income), Net
Derivative [Line Items]
Derivative, gain (loss) recognized in income (expense)	$ 1.3	$ 1.2	$ 2.1	$ 5.9

FINANCIAL INSTRUMENTS AND DERIVATIVES - HEDGES NOT DESIGNATED (Details) - Not Designated as Hedging Instrument - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Derivative [Line Items]
Aggregate Notional Amount	$ 324.7		$ 324.7
Aggregate Notional Amount Maturing within 12 Months	324.7		324.7
Derivative, gain (loss) recognized in income (expense)	(1.7)	$ (4.7)	(6.8)	$ (12.2)
Foreign exchange forward contracts
Derivative [Line Items]
Aggregate Notional Amount	324.3		324.3
Aggregate Notional Amount Maturing within 12 Months	324.3		324.3
Foreign exchange forward contracts \| Other Expense (Income), Net
Derivative [Line Items]
Derivative, gain (loss) recognized in income (expense)	(1.7)	$ (4.7)	(6.8)	$ (12.2)
Interest rate swaps
Derivative [Line Items]
Aggregate Notional Amount	0.4		0.4
Aggregate Notional Amount Maturing within 12 Months	$ 0.4		$ 0.4

FINANCIAL INSTRUMENTS AND DERIVATIVES - BALANCE SHEET LOCATION (Details) - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016
Derivative [Line Items]
Derivative asset, fair value, gross	$ 4.7	$ 14.7
Derivative liability, fair value, gross	11.4	3.0
Prepaid Expenses and Other Current Assets, Net
Derivative [Line Items]
Derivative asset, fair value, gross	2.0	12.8
Not designated derivative assets, fair value	2.6	1.3
Other Noncurrent Assets, Net
Derivative [Line Items]
Derivative asset, fair value, gross	0.1	0.6
Not designated derivative assets, fair value	0.0	0.0
Accrued Liabilities
Derivative [Line Items]
Derivative liability, fair value, gross	6.9	1.2
Not designated derivative liabilities, fair value	2.9	1.5
Other Noncurrent Liabilities
Derivative [Line Items]
Derivative liability, fair value, gross	1.6	0.3
Not designated derivative liabilities, fair value	0.0	0.0
Foreign exchange forward contracts \| Prepaid Expenses and Other Current Assets, Net
Derivative [Line Items]
Derivative asset, fair value, gross	2.0	12.8
Not designated derivative assets, fair value	2.6	1.3
Foreign exchange forward contracts \| Other Noncurrent Assets, Net
Derivative [Line Items]
Derivative asset, fair value, gross	0.1	0.6
Not designated derivative assets, fair value	0.0	0.0
Foreign exchange forward contracts \| Accrued Liabilities
Derivative [Line Items]
Derivative liability, fair value, gross	6.6	1.0
Not designated derivative liabilities, fair value	2.9	1.5
Foreign exchange forward contracts \| Other Noncurrent Liabilities
Derivative [Line Items]
Derivative liability, fair value, gross	1.4	0.0
Not designated derivative liabilities, fair value	0.0	0.0
Interest rate swaps
Derivative [Line Items]
Derivative liability, fair value, gross	0.5	0.5
Interest rate swaps \| Prepaid Expenses and Other Current Assets, Net
Derivative [Line Items]
Derivative asset, fair value, gross	0.0	0.0
Interest rate swaps \| Other Noncurrent Assets, Net
Derivative [Line Items]
Derivative asset, fair value, gross	0.0	0.0
Interest rate swaps \| Accrued Liabilities
Derivative [Line Items]
Derivative liability, fair value, gross	0.3	0.2
Interest rate swaps \| Other Noncurrent Liabilities
Derivative [Line Items]
Derivative liability, fair value, gross	$ 0.2	$ 0.3

FINANCIAL INSTRUMENTS AND DERIVATIVES - BALANCE SHEET OFFSETTING (Details) - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016
Derivative Asset [Abstract]
Gross Amounts Recognized	$ 4.7	$ 14.7
Gross Amount Offset in the Consolidated Balance Sheets	0.0	0.0
Net Amounts Presented in the Consolidated Balance Sheets	4.7	14.7
Gross amounts not offset in the balance sheets, financial instruments	(4.0)	(2.8)
Gross amounts not offset in the balance sheets, cash collateral received/pledged	0.0	0.0
Net Amount	0.7	11.9
Derivative Liability [Abstract]
Gross Amounts Recognized	11.4	3.0
Gross Amount Offset in the Consolidated Balance Sheets	0.0	0.0
Net Amounts Presented in the Consolidated Balance Sheets	11.4	3.0
Gross amounts not offset in the balance sheets, financial instruments	(4.0)	(2.8)
Gross amounts not offset in the balance sheets, cash collateral received/pledged	0.0	0.0
Net Amount	7.4	0.2
Foreign exchange forward contracts
Derivative Asset [Abstract]
Gross Amounts Recognized	4.7	14.7
Gross Amount Offset in the Consolidated Balance Sheets	0.0	0.0
Net Amounts Presented in the Consolidated Balance Sheets	4.7	14.7
Gross amounts not offset in the balance sheets, financial instruments	(4.0)	(2.8)
Gross amounts not offset in the balance sheets, cash collateral received/pledged	0.0	0.0
Net Amount	0.7	11.9
Derivative Liability [Abstract]
Gross Amounts Recognized	10.9	2.5
Gross Amount Offset in the Consolidated Balance Sheets	0.0	0.0
Net Amounts Presented in the Consolidated Balance Sheets	10.9	2.5
Gross amounts not offset in the balance sheets, financial instruments	(3.9)	(2.5)
Gross amounts not offset in the balance sheets, cash collateral received/pledged	0.0	0.0
Net Amount	7.0	0.0
Interest rate swaps
Derivative Liability [Abstract]
Gross Amounts Recognized	0.5	0.5
Gross Amount Offset in the Consolidated Balance Sheets	0.0	0.0
Net Amounts Presented in the Consolidated Balance Sheets	0.5	0.5
Gross amounts not offset in the balance sheets, financial instruments	(0.1)	(0.3)
Gross amounts not offset in the balance sheets, cash collateral received/pledged	0.0	0.0
Net Amount	$ 0.4	$ 0.2

FINANCIAL INSTRUMENTS AND DERIVATIVES - ADDITIONAL INFORMATION (Details) € in Millions, $ in Millions	1 Months Ended	9 Months Ended
	Mar. 31, 2016 USD ($)	Sep. 30, 2017 USD ($) group	Sep. 30, 2017 JPY (¥)	Mar. 31, 2016 EUR (€)
Derivative [Line Items]
Number of groups of significant interest rate swaps \| group		1
Not Designated as Hedging Instrument
Derivative [Line Items]
Aggregate Notional Amount		$ 324.7
Cash Flow Hedging \| Designated as Hedging Instrument
Derivative [Line Items]
Aggregate Notional Amount		$ 386.3
Term Loan Agreement
Derivative [Line Items]
Aggregate Notional Amount \| ¥			¥ 12,600,000,000
Foreign exchange forward contracts
Derivative [Line Items]
Derivative, contract term (in years)		18 months
Foreign exchange forward contracts \| Not Designated as Hedging Instrument
Derivative [Line Items]
Aggregate Notional Amount		$ 324.3
Interest rate swaps
Derivative [Line Items]
Derivative, contract term (in years)		5 years
Interest rate swaps \| Not Designated as Hedging Instrument
Derivative [Line Items]
Aggregate Notional Amount		$ 0.4
Interest rate swaps \| Cash Flow Hedging \| Designated as Hedging Instrument
Derivative [Line Items]
Aggregate Notional Amount		$ 111.6
Derivative, fixed interest rate (as a percent)		0.90%	0.90%
Commodity contracts
Derivative [Line Items]
Derivative, contract term (in years)		18 months
Cross Currency Basis Swaps \| Designated as Hedging Instrument
Derivative [Line Items]
Unrealized gain (loss) on derivatives before tax		$ (5.2)
Currency Swap \| Not Designated as Hedging Instrument
Derivative [Line Items]
Aggregate Notional Amount \| €				€ 316.5
Unrealized gain (loss) on derivatives before tax	$ (12.1)

FAIR VALUE MEASUREMENT - FINANCIAL ASSETS AND LIABILITIES THAT ARE RECORDED AT FAIR VALUE AND CLASSIFIED BASED ON THE LOWEST LEVEL OF INPUT (Details) - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Assets	$ 4.7	$ 14.7
Liabilities	20.4	10.6
Foreign exchange forward contracts
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Assets	4.7	14.7
Liabilities	10.9	2.5
Interest rate swaps
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Liabilities	0.5	0.5
Contingent considerations on acquisitions
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Liabilities	9.0	7.6
Fair Value, Inputs, Level 1
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Assets	0.0	0.0
Liabilities	0.0	0.0
Fair Value, Inputs, Level 1 \| Foreign exchange forward contracts
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Assets	0.0	0.0
Liabilities	0.0	0.0
Fair Value, Inputs, Level 1 \| Interest rate swaps
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Liabilities	0.0	0.0
Fair Value, Inputs, Level 1 \| Contingent considerations on acquisitions
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Liabilities	0.0	0.0
Fair Value, Inputs, Level 2
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Assets	4.7	14.7
Liabilities	11.4	3.0
Fair Value, Inputs, Level 2 \| Foreign exchange forward contracts
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Assets	4.7	14.7
Liabilities	10.9	2.5
Fair Value, Inputs, Level 2 \| Interest rate swaps
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Liabilities	0.5	0.5
Fair Value, Inputs, Level 2 \| Contingent considerations on acquisitions
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Liabilities	0.0	0.0
Fair Value, Inputs, Level 3
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Assets	0.0	0.0
Liabilities	9.0	7.6
Fair Value, Inputs, Level 3 \| Foreign exchange forward contracts
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Assets	0.0	0.0
Liabilities	0.0	0.0
Fair Value, Inputs, Level 3 \| Interest rate swaps
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Liabilities	0.0	0.0
Fair Value, Inputs, Level 3 \| Contingent considerations on acquisitions
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Liabilities	$ 9.0	$ 7.6

FAIR VALUE MEASUREMENT - LEVEL 3 LIABILITIES WITH UNOBSERVABLE INPUTS (Details) $ in Millions	9 Months Ended
	Sep. 30, 2017 USD ($)
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Balance at December 31, 2016	$ 7.6
Fair value adjustment:
Reported in Other expense (income), net	0.6
Effect of exchange rate changes	0.8
Balance at September 30, 2017	$ 9.0

FAIR VALUE MEASUREMENT - ADDITIONAL INFORMATION (Details) - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016
Estimate of Fair Value, Fair Value Disclosure
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt, fair value	$ 1,623.3	$ 1,525.7
Carrying (Reported) Amount, Fair Value Disclosure
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt, fair value	$ 1,609.8	$ 1,522.2

INCOME TAXES - ADDITIONAL INFORMATION (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Income Tax Disclosure [Abstract]
Excess tax benefit recorded during period	$ 1.5
Tax expense related to enacted statutory rate changes	0.3
Tax benefit for other discrete tax matters	$ 2.0	$ 5.1		$ 9.6
Tax benefit related to impairment of indefinite-lived intangible assets			$ 23.5
Tax benefit from release of valuation allowance				$ 77.1

FINANCING ARRANGEMENTS - LONG-TERM BORROWINGS (Details) - USD ($)		9 Months Ended
	Aug. 28, 2017	Sep. 30, 2017	Sep. 30, 2016
Debt Instrument [Line Items]
Repayments on long-term borrowings		$ 16,200,000	$ 503,200,000
Remaining borrowing capacity		542,200,000
Commercial Paper
Debt Instrument [Line Items]
Facility term loan outstanding		0
Revolving Credit Agreement
Debt Instrument [Line Items]
Line of credit, maximum borrowing capacity		500,000,000
Term Loan Agreement
Debt Instrument [Line Items]
Repayments on long-term borrowings	$ 8,800,000
Mandatory principal amortization due in each of the first nine years	5.00%
Annual principal payment		$ 8,800,000

GOODWILL AND INTANGIBLE ASSETS - RECONCILIATION OF CHANGES IN GOODWILL (Details) $ in Millions	3 Months Ended			9 Months Ended
	Sep. 30, 2017 USD ($)	Jun. 30, 2017 USD ($)	Sep. 30, 2016 USD ($)	Sep. 30, 2017 USD ($) reporting_unit	Sep. 30, 2016 USD ($)
Goodwill [Line Items]
Number of reporting units \| reporting_unit				11
Impairment of intangible assets		$ 79.8
Goodwill [Roll Forward]
Balance, beginning of the year				$ 5,952.0
Acquisition related additions				85.4
Measurement period adjustments on prior acquisitions				(19.7)
Impairment	$ 0.0	$ (1,092.9)	$ 0.0	(1,092.9)	$ 0.0
Effects of exchange rate changes				150.1
Balance, end of the year	5,074.9			5,074.9
Implants, CAD/CAM, Prosthetics & Healthcare
Goodwill [Roll Forward]
Balance, beginning of the year				3,843.2
Acquisition related additions				0.0
Measurement period adjustments on prior acquisitions				(1.0)
Impairment				(459.9)
Effects of exchange rate changes				90.6
Balance, end of the year	3,472.9			3,472.9
Chairside Consumables & Endodontics
Goodwill [Roll Forward]
Balance, beginning of the year				662.3
Acquisition related additions				85.4
Measurement period adjustments on prior acquisitions				0.0
Impairment				0.0
Effects of exchange rate changes				55.9
Balance, end of the year	803.6			803.6
Imaging, Treatment Centers & Orthodontics
Goodwill [Roll Forward]
Balance, beginning of the year				1,446.5
Acquisition related additions				0.0
Measurement period adjustments on prior acquisitions				(18.7)
Impairment				(633.0)
Effects of exchange rate changes				3.6
Balance, end of the year	$ 798.4			$ 798.4
Minimum
Goodwill [Line Items]
Goodwill impairment testing, discounted future cash flow measurement period (in years)				5 years
Goodwill impairment testing, discounted future cash flow percent				7.80%
Maximum
Goodwill [Line Items]
Goodwill impairment testing, discounted future cash flow measurement period (in years)				10 years
Goodwill impairment testing, discounted future cash flow percent				9.50%

GOODWILL AND INTANGIBLE ASSETS - IDENTIFIABLE DEFINITE-LIVED AND INDEFINITE-LIVED INTANGIBLE ASSETS (Details) - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 2,559.1	$ 2,293.1
Accumulated Amortization	(594.4)	(423.9)
Net Carrying Amount	1,964.7	1,869.2
Identifiable intangible assets, gross	3,703.6	3,381.5
Identifiable intangible assets, net	3,109.2	2,957.6
Indefinite-lived Trademarks and In-process R&D
Indefinite-lived Intangible Assets [Line Items]
Indefinite-lived intangible assets, gross carrying amount	1,144.5	1,088.4
Patents and developed technology
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	1,342.3	1,189.5
Accumulated Amortization	(273.6)	(177.3)
Net Carrying Amount	1,068.7	1,012.2
Trademarks
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	81.1	65.3
Accumulated Amortization	(45.2)	(38.7)
Net Carrying Amount	35.9	26.6
Licensing agreements
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	31.1	33.5
Accumulated Amortization	(24.5)	(26.7)
Net Carrying Amount	6.6	6.8
Customer relationships
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	1,104.6	1,004.8
Accumulated Amortization	(251.1)	(181.2)
Net Carrying Amount	$ 853.5	$ 823.6

COMMITMENTS AND CONTINGENCIES (Details) - Subsequent Event - USD ($) $ in Millions		1 Months Ended
	Nov. 06, 2017	Oct. 31, 2017
Arbitration With Arges Imaging, Inc.
Loss Contingencies [Line Items]
Payments for legal settlements		$ 6.5
Arbitration With Roth Licensing
Loss Contingencies [Line Items]
Litigation settlement amount	$ 16.0