DENTSPLY SIRONA (XRAY) 10-Q 4 Nov 16 2016 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2016	Oct. 27, 2016
Document and Entity Information [Abstract]
Entity Registrant Name	DENTSPLY SIRONA Inc.
Entity Central Index Key	818,479
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, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q3
Amendment Flag	false
Entity Common Stock, Shares Outstanding		230,880,470

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Millions, $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Income Statement [Abstract]
Net sales	$ 954.2	$ 648.9	$ 2,748.8	$ 2,003.2
Cost of products sold	440.6	279.4	1,289.4	860.7
Gross profit	513.6	369.5	1,459.4	1,142.5
Selling, general and administrative expenses	379.1	264.3	1,123.3	809.5
Restructuring and other costs	7.9	6.6	15.6	50.9
Operating income	126.6	98.6	320.5	282.1
Other income and expenses:
Interest expense	8.4	9.6	26.9	30.1
Interest income	(0.5)	(0.4)	(1.4)	(1.8)
Other expense (income), net	1.6	(3.8)	(13.3)	(3.6)
Income before income taxes	117.1	93.2	308.3	257.4
Provision (benefit) for income taxes	24.8	19.6	(15.2)	63.2
Equity in net income (loss) of unconsolidated affiliated company	0	10.8	0	(1.7)
Net income	92.3	84.4	323.5	192.5
Less: Net (loss) income attributable to noncontrolling interests	(0.2)	(0.1)	0.6	(0.1)
Net income attributable to Dentsply Sirona	$ 92.5	$ 84.5	$ 322.9	$ 192.6
Earnings per common share:
Basic (in dollars per share)	$ 0.40	$ 0.60	$ 1.51	$ 1.38
Diluted (in dollars per share)	$ 0.39	$ 0.59	$ 1.48	$ 1.35
Weighted average common shares outstanding:
Basic (in shares)	232.6	139.8	213.8	140
Diluted (in shares)	236.3	142.4	217.4	142.5

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Statement of Comprehensive Income [Abstract]
Net income	$ 92.3	$ 84.4	$ 323.5	$ 192.5
Other comprehensive income (loss), net of tax:
Foreign currency translation gain (loss)	38.8	(37.7)	132.8	(150.6)
Net (loss) gain on derivative financial instruments	(4.2)	1.1	(20.5)	9
Net unrealized holding loss on available-for-sale securities	0	(78.8)	0	(8.5)
Pension liability gain	1.3	2.9	3.1	4.3
Total other comprehensive income (loss), net of tax	35.9	(112.5)	115.4	(145.8)
Total comprehensive income (loss)	128.2	(28.1)	438.9	46.7
Less: Comprehensive income attributable to noncontrolling interests	0.5	0	1.4	0.5
Comprehensive income (loss) attributable to Dentsply Sirona	$ 127.7	$ (28.1)	$ 437.5	$ 46.2

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Millions	Sep. 30, 2016	Dec. 31, 2015
Current Assets:
Cash and cash equivalents	$ 330.7	$ 284.6
Accounts and notes receivables-trade, net	672.1	399.9
Inventories, net	556.4	340.4
Prepaid expenses and other current assets, net	282.4	171.8
Total Current Assets	1,841.6	1,196.7
Property, plant and equipment, net	822.9	558.8
Identifiable intangible assets, net	3,135.6	600.7
Goodwill, net	6,056.7	1,987.6
Other noncurrent assets, net	95.6	59.1
Total Assets	11,952.4	4,402.9
Current Liabilities:
Accounts payable	224	133.6
Accrued liabilities	482.8	310.1
Income taxes payable	47	20.2
Notes payable and current portion of long-term debt	16.4	12.1
Total Current Liabilities	770.2	476
Long-term debt	1,569.8	1,141
Deferred income taxes	854.5	160.3
Other noncurrent liabilities	400.8	286.2
Total Liabilities	3,595.3	2,063.5
Commitments and contingencies
Equity:
Preferred stock, $1.00 par value; 0.3 million shares authorized; no shares issued	0	0
Common stock, $.01 par value; 400.0 million and 200.0 million shares authorized at September 30, 2016 and December 31, 2015, respectively; 264.5 million and 162.8 million shares issued at September 30, 2016 and December 31, 2015, respectively; 233.0 million and 140.1 million shares outstanding at September 30, 2016 and December 31, 2015, respectively	2.6	1.6
Capital in excess of par value	6,509.3	237.8
Retained earnings	3,859	3,591
Accumulated other comprehensive loss	(479.4)	(594)
Treasury stock, at cost, 32.9 million and 22.7 million shares at September 30, 2016 and December 31, 2015, respectively	(1,547.4)	(898.4)
Total Dentsply Sirona Equity	8,344.1	2,338
Noncontrolling interests	13	1.4
Total Equity	8,357.1	2,339.4
Total Liabilities and Equity	$ 11,952.4	$ 4,402.9

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Sep. 30, 2016	Dec. 31, 2015
Statement of Financial Position [Abstract]
Preferred stock, par value (in dollars per share)	$ 1	$ 1
Preferred stock, shares authorized	300,000	300,000
Preferred stock, shares issued	0	0
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized	400,000,000	200,000,000
Common stock, shares issued	264,500,000	162,800,000
Common stock, shares outstanding	231,600,000	140,100,000
Treasury stock, shares	32,900,000	22,700,000

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Cash flows from operating activities:
Net income	$ 323.5	$ 192.5
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation	87	61.6
Amortization	109.9	32.8
Amortization of deferred financing costs	3.6	3.3
Deferred income taxes	(102)	39.2
Share-based compensation expense	29.4	19.5
Restructuring and other costs - non-cash	4.2	37.8
Excess tax benefits from share-based compensation	(11.3)	(10)
Equity in net loss from unconsolidated affiliates	0	1.7
Other non-cash income	(41.4)	(10)
Loss on disposal of property, plant and equipment	1.8	0.6
Changes in operating assets and liabilities, net of acquisitions:
Accounts and notes receivable-trade, net	(92.9)	(27.9)
Inventories, net	40.9	10.1
Prepaid expenses and other current assets, net	(22.7)	(7)
Other noncurrent assets, net	4.9	4.1
Accounts payable	(1.4)	11.2
Accrued liabilities	2.5	4.6
Income taxes	(8.7)	(7.2)
Other noncurrent liabilities	13.7	14.1
Net cash provided by operating activities	341	371
Cash flows from investing activities:
Capital expenditures	(79)	(51.7)
Cash assumed in Sirona merger	522.3	0
Cash paid for acquisitions of businesses, net of cash acquired	(341.8)	(3.3)
Cash received from sale of business or product line	6	0
Cash received on derivatives contracts	12.7	22.4
Cash paid on derivatives contracts	(15.7)	(0.8)
Expenditures for identifiable intangible assets	(1.1)	0
Proceeds from redemption of Corporate Bonds	0	47.7
Purchase of Company-owned life insurance policies	(1.7)	(1.4)
Proceeds from sale of property, plant and equipment, net	4.9	0.3
Net cash provided by investing activities	106.6	13.2
Cash flows from financing activities:
(Decrease) increase in short-term borrowings	(47.7)	0.9
Cash paid for treasury stock	(694.7)	(112.7)
Cash dividends paid	(46.7)	(29.9)
Cash paid for acquisition of noncontrolling interests of consolidated subsidiary	0	(80.4)
Proceeds from long-term borrowings	840.7	0
Repayments on long-term borrowings	(503.2)	(109.1)
Proceeds from exercised stock options	26.8	27.2
Excess tax benefits from share-based compensation	11.3	10
Net cash used in financing activities	(413.5)	(294)
Effect of exchange rate changes on cash and cash equivalents	12	(5.4)
Net increase in cash and cash equivalents	46.1	84.8
Cash and cash equivalents at beginning of period	284.6	151.6
Cash and cash equivalents at end of period	330.7	236.4
Schedule of non-cash investing activities:
Merger financed by common stock	$ 6,256.2	$ 0

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY - USD ($) $ in Millions	Total	Common Stock	Capital in Excess of Par Value	Retained Earnings	Accumulated Other Comprehensive Loss	Treasury Stock	Total Dentsply Sirona Equity	Noncontrolling Interests
Beginning Balance at Dec. 31, 2014	$ 2,322.2	$ 1.6	$ 221.7	$ 3,380.7	$ (441.1)	$ (841.6)	$ 2,321.3	$ 0.9
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	192.5			192.6			192.6	(0.1)
Other comprehensive income (loss)	(145.8)				(146.4)		(146.4)	0.6
Exercise of stock options	27		(6.2)			33.2	27
Tax benefit from stock options exercised	10		10				10
Share based compensation expense	19.4		19.4				19.4
Funding of Employee Stock Ownership Plan	4.8		1.1			3.7	4.8
Treasury shares purchased	(112.7)					(112.7)	(112.7)
RSU distributions	(5.6)		(14.3)			8.7	(5.6)
RSU dividends			0.3	(0.3)
Cash dividends	(30.3)			(30.3)			(30.3)
Ending Balance at Sep. 30, 2015	2,281.5	1.6	232	3,542.7	(587.5)	(908.7)	2,280.1	1.4
Beginning Balance at Dec. 31, 2015	2,339.4	1.6	237.8	3,591	(594)	(898.4)	2,338	1.4
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	323.5			322.9			322.9	0.6
Other comprehensive income (loss)	115.4				114.6		114.6	0.8
Common stock issuance related to Sirona merger	6,266.4	1	6,255.2				6,256.2	10.2
Exercise of stock options	26.6		(9)			35.6	26.6
Tax benefit from stock options exercised	11.3		11.3				11.3
Share based compensation expense	29.4		29.4				29.4
Funding of Employee Stock Ownership Plan	6.3		2.1			4.2	6.3
Treasury shares purchased	(699.6)					(699.6)	(699.6)
RSU distributions	(7.2)		(18)			10.8	(7.2)
RSU dividends			0.5	(0.5)
Cash dividends	(54.4)			(54.4)			(54.4)
Ending Balance at Sep. 30, 2016	$ 8,357.1	$ 2.6	$ 6,509.3	$ 3,859	$ (479.4)	$ (1,547.4)	$ 8,344.1	$ 13

CONSOLIDATED STATEMENTS OF CHA8

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY (Parenthetical) - $ / shares	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Statement of Stockholders' Equity [Abstract]
Cash dividends, per share (in dollars per share)	$ 0.2325	$ 0.2175

SIGNIFICANT ACCOUNTING POLICIES

SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2016
Accounting Policies [Abstract]
SIGNIFICANT ACCOUNTING POLICIES	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 DENTSPLY’s Form 10-K for the year ended December 31, 2015 , 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 in the Consolidated Statements of Operations. Accounts and notes receivables – trade, net are stated net of allowances for doubtful accounts and trade discounts, which were $ 21.9 million at September 30, 2016 and $ 10.7 million at December 31, 2015 . Marketable Securities The Company accounts for its direct investment in the DIO Corporation (“DIO”) using the cost-basis method of accounting. At September 30, 2016 , the fair value of the direct investment was $ 90.6 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). 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. The Company expects to adopt these accounting standards for the quarter ended March 31, 2018. The Company is currently assessing the impact that these pronouncements may have on its financial position, results of operations, cash flows and disclosures, as well as the transition method it will use to adopt the guidance. 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 or 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. The amendments in this standard are effective for interim and fiscal periods beginning after December 15, 2016 . Prospective application is required for presentation purposes. The Company is currently assessing the impact that this pronouncements may have on its financial position and disclosures. In September 2015, the FASB issued ASU No. 2015-16, “Simplifying Accounting for Measurement Period Adjustments.” This accounting standard seeks to simplify the accounting related to business combinations. Current US GAAP requires retrospective adjustment for provisional amounts recognized during the measurement periods when facts and circumstances that existed at the measurement date, if known, would have affected the measurement of the accounts initially recognized. This standard eliminates the requirement for retrospective adjustments and requires adjustments to the Financial Statements as needed in current period earnings for the full effect of changes. The Company adopted this accounting standard for the quarter ended March 31, 2016. 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 jurisdictions to be classified as noncurrent in a classified statement of financial position. The adoption of this standard is required for interim and fiscal periods ending after December 15, 2016 and is permitted to be adopted prospectively or retrospectively. The Company is currently assessing the impact that this standard may have on its financial position and disclosures. In January 2016, the FASB issued ASU No. 2016-01, “Recognition and Measurement of Financial Assets and Financial Liabilities.” This newly issued 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 ending 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 newly issued accounting standard seeks to increase transparency and comparability among organizations by recognizing lease assets and lease liabilities in 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 in 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 retrospectively 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 newly issued accounting standard seeks to simplify the accounting for all entities that issue share-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. The adoption of this standard is required for interim and fiscal periods ending after December 15, 2016. Early adoption is permitted. 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 is currently assessing the impact that this standard will have on its financial position, results of operations, cash flows and disclosures. In August 2016, the FASB issued ASU No. 2016-15, “Statement of Cash Flows.” This newly issued 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 Company is currently assessing the impact that this standard will have on the presentation of its Consolidated Statements of Cash Flows.

STOCK COMPENSATION

STOCK COMPENSATION	9 Months Ended
	Sep. 30, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
STOCK COMPENSATION	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, 2016 and 2015 . Three Months Ended Nine Months Ended (in millions) 2016 2015 2016 2015 Stock option expense $ 2.7 $ 2.3 $ 7.7 $ 6.0 RSU expense 9.1 5.1 20.7 12.5 Total stock based compensation expense $ 11.8 $ 7.4 $ 28.4 $ 18.5 Total related tax benefit $ 3.0 $ 2.1 $ 7.1 $ 5.5 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 expenses and $0.2 million and $0.4 million , respectively, was recorded in Cost of products sold in the Consolidated Statements of Operations. For the three and nine months ended September 30, 2015 , stock compensation expense of $7.4 million and $18.5 million , respectively, of which $7.1 million and $18.0 million , respectively, was recorded in Selling, general and administrative expense and $0.3 million and $0.5 million , respectively, was recorded in Cost of products sold in the Consolidated Statements of Operations.

COMPREHENSIVE INCOME

COMPREHENSIVE INCOME	9 Months Ended
	Sep. 30, 2016
COMPREHENSIVE INCOME [Abstract]
COMPREHENSIVE INCOME	COMPREHENSIVE INCOME The following table summarizes the components of comprehensive income, net of tax, for the three and nine months ended September 30, 2016 and 2015 : Three Months Ended Nine Months Ended (in millions) 2016 2015 2016 2015 Foreign currency translation gains $ 42.2 $ 2.3 $ 149.4 $ — Foreign currency translation losses — — — (150.4 ) Foreign currency translation gain on hedges of net investments — 0.5 — — Foreign currency translation loss on hedges of net investments (4.1 ) — (17.4 ) (0.8 ) These amounts are recorded in AOCI, net of any related tax adjustments. At September 30, 2016 and December 31, 2015 , the cumulative tax adjustments were $ 191.5 million and $ 169.3 million , respectively, primarily related to foreign currency translation gains and losses. The cumulative foreign currency translation adjustments included translation losses of $158.1 million and $307.5 million at September 30, 2016 and December 31, 2015 , respectively, and cumulative losses on loans designated as hedges of net investments of $111.1 million and $93.7 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, 2016 and 2015 : (in millions) Foreign Currency Translation Gain (Loss) Gain (Loss) on Derivative Financial Instruments Designated as Cash Flow Hedges Gain (Loss) on Derivative Financial Instruments Designated as Net Investment Hedges Pension Liability Gain (Loss) Total Balance at December 31, 2015 $ (401.2 ) $ (1.2 ) $ (110.2 ) $ (81.4 ) $ (594.0 ) Other comprehensive income (loss) before reclassifications and tax impact 119.9 (6.7 ) (21.6 ) 0.6 92.2 Tax impact 12.1 2.0 8.3 (0.2 ) 22.2 Other comprehensive income (loss), net of tax, before reclassifications 132.0 (4.7 ) (13.3 ) 0.4 114.4 Amounts reclassified from accumulated other comprehensive income (loss) — (2.5 ) — 2.7 0.2 Net increase (decrease) in other comprehensive income 132.0 (7.2 ) (13.3 ) 3.1 114.6 Balance at September 30, 2016 $ (269.2 ) $ (8.4 ) $ (123.5 ) $ (78.3 ) $ (479.4 ) (in millions) Foreign Currency Translation Gain (Loss) Gain (Loss) on Derivative Financial Instruments Designated as Cash Flow Hedges Gain (Loss) on Derivative Financial Instruments Designated as Net Investment Hedges Net Unrealized Holding Gain (Loss)on Available-for-Sale Securities Pension Liability Gain (Loss) Total Balance at December 31, 2014 $ (212.5 ) $ (10.8 ) $ (112.7 ) $ 8.5 $ (113.6 ) $ (441.1 ) Other comprehensive (loss) income before reclassifications and tax impact (143.4 ) 17.8 6.2 (6.9 ) — (126.3 ) Tax impact (7.8 ) (2.4 ) (1.8 ) 2.1 — (9.9 ) Other comprehensive (loss) income, net of tax, before reclassifications (151.2 ) 15.4 4.4 (4.8 ) — (136.2 ) Amounts reclassified from accumulated other comprehensive (loss) income — (10.8 ) — (3.7 ) 4.3 (10.2 ) Net (decrease) increase in other comprehensive income (151.2 ) 4.6 4.4 (8.5 ) 4.3 (146.4 ) Balance at September 30, 2015 $ (363.7 ) $ (6.2 ) $ (108.3 ) $ — $ (109.3 ) $ (587.5 ) Reclassifications out of accumulated other comprehensive income (expense) to the Consolidated Statements of Operations for the three and nine months ended September 30, 2016 and 2015 : (in millions) Details about AOCI Components Amounts Reclassified from AOCI Affected Line Item in the Consolidated Statements of Operations Three Months Ended 2016 2015 Gain (loss) on derivative financial instruments: Interest rate swaps $ (0.4 ) $ (1.1 ) Interest expense Foreign exchange forward contracts — 3.8 Cost of products sold Foreign exchange forward contracts — 0.1 SG&A expenses Commodity contracts — — Cost of products sold Net gain before tax (0.4 ) 2.8 Tax impact 0.1 (0.2 ) Provision (benefit) for income taxes Net (loss) gain after tax $ (0.3 ) $ 2.6 Net unrealized holding gain (loss) on available-for-sale securities: Available-for-sale securities $ — $ 5.1 Other expense (income), net Tax impact — (1.4 ) Provision (benefit) for income taxes Net loss after tax $ — $ 3.7 Amortization of defined benefit pension and other postemployment benefit items: Amortization of net actuarial losses $ (1.4 ) $ (2.0 ) (a) Net loss before tax (1.4 ) (2.0 ) Tax impact 0.5 0.6 Provision (benefit) for income taxes Net loss after tax $ (0.9 ) $ (1.4 ) Total reclassifications for the period $ (1.2 ) $ 4.9 (a) These accumulated other comprehensive income components are included in the computation of net periodic benefit cost for the three months ended September 30, 2016 and 2015 (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 2016 2015 Gain (loss) on derivative financial instruments: Interest rate swaps $ (2.4 ) $ (3.1 ) Interest expense Foreign exchange forward contracts 5.2 14.5 Cost of products sold Foreign exchange forward contracts 0.1 0.5 SG&A expenses Commodity contracts (0.1 ) (0.3 ) Cost of products sold Net gain before tax 2.8 11.6 Tax impact (0.3 ) (0.8 ) Provision (benefit) for income taxes Net gain after tax $ 2.5 $ 10.8 Net unrealized holding gain (loss) on available-for-sale securities: Available-for-sale securities $ — $ 5.1 Other expense (income), net Tax impact — (1.4 ) Provision (benefit) for income taxes Net loss after tax $ — $ 3.7 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 (4.0 ) (6.1 ) (a) Net loss before tax (3.9 ) (6.0 ) Tax impact 1.2 1.7 Provision (benefit) for income taxes Net loss after tax $ (2.7 ) $ (4.3 ) Total reclassifications for the period $ (0.2 ) $ 10.2 (a) These accumulated other comprehensive income components are included in the computation of net periodic benefit cost for the nine months ended September 30, 2016 and 2015 (see Note 8 , Benefit Plans, for additional details).

EARNINGS PER COMMON SHARE

EARNINGS PER COMMON SHARE	9 Months Ended
	Sep. 30, 2016
Earnings Per Share [Abstract]
EARNINGS PER COMMON SHARE	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, 2016 and 2015 : Basic Earnings Per Common Share Computation Three Months Ended Nine Months Ended (in millions, except per share amounts) 2016 2015 2016 2015 Net income attributable to Dentsply Sirona $ 92.5 $ 84.5 $ 322.9 $ 192.6 Weighted average common shares outstanding 232.6 139.8 213.8 140.0 Earnings per common share - basic $ 0.40 $ 0.60 $ 1.51 $ 1.38 Diluted Earnings Per Common Share Computation (in millions, except per share amounts) Net income attributable to Dentsply Sirona $ 92.5 $ 84.5 $ 322.9 $ 192.6 Weighted average common shares outstanding 232.6 139.8 213.8 140.0 Incremental weighted average shares from assumed exercise of dilutive options from stock-based compensation awards 3.7 2.6 3.6 2.5 Total weighted average diluted shares outstanding 236.3 142.4 217.4 142.5 Earnings per common share - diluted $ 0.39 $ 0.59 $ 1.48 $ 1.35 The calculation of weighted average diluted common shares outstanding excludes stock options and RSUs of 0.5 million and 0.7 million shares of common stock that were outstanding during the three and nine months ended September 30, 2016 , respectively, because their effect would be antidilutive. There were 0.8 million and 1.0 million antidilutive shares of common stock outstanding during the three and nine months ended September 30, 2015 , respectively. On February 29, 2016, in conjunction with the merger, the Company increased the authorized number of common shares to 400.0 million . On September 21, 2016, the Company’s Board of Directors increased the authorized number of shares that can be held in Treasury by 5.0 million to 39.0 million .

BUSINESS COMBINATIONS

BUSINESS COMBINATIONS	9 Months Ended
	Sep. 30, 2016
Business Combinations [Abstract]
BUSINESS COMBINATIONS	BUSINESS COMBINATIONS On February 29, 2016, DENTSPLY merged with Sirona in an all-stock transaction and the registrant was renamed DENTSPLY SIRONA Inc. In connection with the merger, each former share of Sirona common stock issued and outstanding immediately prior to February 29, 2016, was converted to 1.8142 shares of DENTSPLY common stock. The Company issued approximately 101.8 million shares of DENTSPLY common stock to former shareholders of Sirona common stock, representing approximately 42% of the approximately 242.2 million total shares of DENTSPLY common stock outstanding on the merger date. DENTSPLY was determined to be the accounting acquirer. In this all-stock transaction, only DENTSPLY common stock was transferred and DENTSPLY shareholders received approximately 58% of the voting interest of the combined company, and the Sirona shareholders received approximately 42% of the voting interest. Additional indicators included the combined company’s eleven Board of Directors which includes six members of the former DENTSPLY board, and five members of the former Sirona board, as well as DENTSPLY’s financial size. The Company changed its name to DENTSPLY SIRONA Inc. and the common stock continues to trade on the NASDAQ under the ticker “XRAY”. The merger combines leading platforms in consumables, equipment, and technologies which creates complimentary end to end solutions to meet customer needs and improve patient care. The combined company is positioned to capitalize on key industry trends to drive growth, including accelerating adoption of digital dentistry. The following table summarizes the consideration transferred: (in millions, except per share amount)* Sirona common shares outstanding at February 29, 2016 56.1 Exchange ratio 1.8142 DENTSPLY common stock issued for consideration 101.8 DENTSPLY common stock per share price at February 26, 2016 $ 60.67 Fair value of DENTSPLY common stock issued to Sirona shareholders $ 6,173.8 Fair value of vested portion of Sirona share-based awards outstanding - 1.5 million at February 29, 2016 82.4 Total acquisition consideration $ 6,256.2 *Table may not foot due to rounding The merger was recorded in accordance with US GAAP pursuant to the provisions of ASC Topic 805, Business Combinations. The Company has performed a preliminary valuation analysis of identifiable assets acquired and liabilities assumed and allocated the consideration based on the preliminary fair values of those identifiable assets acquired and liabilities assumed, but there may be material changes as the valuation is finalized. In addition, completion of the valuation may impact the assessment of the net deferred tax liability currently recognized with any adjustment resulting in a corresponding change to goodwill. The amount of these potential adjustments could be significant. The following table summarizes the preliminary 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 111.6 Property, plant and equipment 237.1 Identifiable intangible assets 2,435.0 Goodwill 3,762.9 Other long-term assets 10.9 Total assets 7,443.5 Accounts payable 68.0 Other current liabilities 191.3 Debt 57.5 Deferred income taxes 766.9 Other long-term liabilities 93.4 Total liabilities 1,177.1 Noncontrolling interest 10.2 Total identifiable net assets $ 6,256.2 Inventory held by Sirona included a fair value adjustment of $ 72.0 million . The Company expensed this amount through June 30, 2016 as the acquired inventory was sold. Property, plant and equipment includes a fair value adjustment of $ 33.6 million , and consists of land, buildings, plant and equipment. Depreciable lives range from 25 to 50 years for buildings and from 3 to 10 years for plant and equipment. Deferred income for service contracts previously recorded by Sirona now includes a fair value adjustment which reduced Other current liabilities by $ 17.3 million . The consequence is that this amount cannot be recognized as revenue under US GAAP. 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 $ 3,762.9 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 $ 3,650.0 million has been assigned to the Company's Technologies segment and $ 112.9 million has been assigned to the Company’s Dental and Healthcare Consumables segment. The goodwill is not expected to be deductible for tax purposes. Sirona contributed net sales of $ 735.2 million and operating income of $ 162.4 million to the Company's Consolidated Statements of Operations during the period from February 29, 2016 to September 30, 2016 and is primarily included in the Technologies segment. 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 and 2015 , 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 2015 2016 2015 Net sales $ 955.8 $ 951.7 $ 2,917.9 $ 2,856.7 Net income attributable to Dentsply Sirona $ 94.0 $ 116.2 $ 328.9 $ 292.1 Diluted earnings per common share $ 0.40 $ 0.47 $ 1.39 $ 1.19 The pro forma financial information is based on the Company's preliminary assignment of consideration given and therefore subject to adjustment. 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 include 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. For the nine months ended September 30, 2016 , in connection with the merger, the Company has incurred $ 29.0 million of transaction related costs, primarily amounts paid to third party advisers, legal and banking fees, which are included in Selling, general and administrative expenses in the Consolidated Statements of Operations. In September 2016, the Company finalized the acquisitions of MIS Implants Technologies Ltd., a dental implant systems manufacturer headquartered in northern Israel and a small acquisition of a healthcare consumable business. Total purchase price related to these two acquisitions was $ 341.4 million , net of cash acquired of $ 61.4 million , subject to final purchase price adjustments. At September 30, 2016, the Company recorded a preliminary estimate of $ 234.1 million in goodwill related to the difference between the fair value of assets acquired and liabilities assumed and the consideration given for the acquisitions. Intangible assets acquired consist of the following: (in millions, except for useful life) Weighted Average Useful Life Amount (in years) Customer relationships $ 61.9 15 Developed technology and patents 32.1 15 Trade names and trademarks 25.3 Indefinite Total $ 119.3 The results of operations for these businesses have been included in the accompanying financial statements as of the effective date of the respective transactions. The purchase prices have been assigned on the basis of preliminary estimates of the fair values of assets acquired and liabilities assumed. These transactions were not material to the Company’s net sales and net income attributable to Dentsply Sirona for the three and nine months ended September 30, 2016 .

SEGMENT INFORMATION

SEGMENT INFORMATION	9 Months Ended
	Sep. 30, 2016
Segment Reporting [Abstract]
SEGMENT INFORMATION	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, 2016 and 88% of net sales for the three and nine months ended September 30, 2015 . The operating businesses are combined into two 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 DENTSPLY’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. 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 two reportable segments is provided below. During the March 31, 2016 quarter, the Company realigned reporting responsibilities as a result of the merger and changed the management structure. The segment information below reflects the revised structure for all periods shown. Dental and Healthcare Consumables This segment includes responsibility for the worldwide design, manufacture, sales and distribution of the Company’s preventive, restorative, instruments, endodontic, and laboratory dental products, as well as consumable medical device products. Technologies This segment is responsible for the worldwide design, manufacture, sales and distribution of the Company’s dental implants, CAD/CAM systems, 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, 2016 and 2015 : Third Party Net Sales Three Months Ended Nine Months Ended (in millions) 2016 2015 2016 2015 Dental and Healthcare Consumables $ 512.1 $ 484.1 $ 1,544.8 $ 1,475.1 Technologies 442.1 164.8 1,204.0 528.1 Total net sales $ 954.2 $ 648.9 $ 2,748.8 $ 2,003.2 Third Party Net Sales, Excluding Precious Metal Content Three Months Ended Nine Months Ended (in millions) 2016 2015 2016 2015 Dental and Healthcare Consumables $ 497.2 $ 464.7 $ 1,494.7 $ 1,408.0 Technologies 442.0 164.6 1,203.7 527.6 Total net sales, excluding precious metal content 939.2 629.3 2,698.4 1,935.6 Precious metal content of sales 15.0 19.6 50.4 67.6 Total net sales, including precious metal content $ 954.2 $ 648.9 $ 2,748.8 $ 2,003.2 Inter-segment Net Sales Three Months Ended Nine Months Ended (in millions) 2016 2015 2016 2015 Dental and Healthcare Consumables $ 58.6 $ 47.9 $ 173.2 $ 156.2 Technologies 1.2 1.8 4.7 5.2 All Other (a) 59.1 51.8 178.4 161.5 Eliminations (118.9 ) (101.5 ) (356.3 ) (322.9 ) Total $ — $ — $ — $ — (a) Includes amounts recorded at one distribution warehouse not managed by named segments. Segment Adjusted Operating Income Three Months Ended Nine Months Ended (in millions) 2016 2015 2016 2015 Dental and Healthcare Consumables $ 134.3 $ 122.8 $ 416.7 $ 361.9 Technologies 89.8 19.5 255.7 62.2 Segment adjusted operating income before income taxes and interest 224.1 142.3 672.4 424.1 Reconciling items (income) expense: All Other (b) 43.8 25.8 222.8 56.9 Restructuring and other costs 7.9 6.6 15.6 50.9 Interest expense 8.4 9.6 26.9 30.1 Interest income (0.5 ) (0.4 ) (1.4 ) (1.8 ) Other expense (income), net 1.6 (3.8 ) (13.3 ) (3.6 ) Amortization of intangible assets 44.4 10.9 110.0 32.8 Depreciation resulting from the fair value step-up of property, plant and equipment from business combinations 1.4 0.4 3.5 1.4 Income before income taxes $ 117.1 $ 93.2 $ 308.3 $ 257.4 (b) Includes the results of unassigned Corporate headquarter costs, inter-segment eliminations and one distribution warehouse not managed by named segments. Assets (in millions) September 30, 2016 December 31, 2015 Dental and Healthcare Consumables $ 2,197.0 $ 1,776.5 Technologies 7,175.8 951.2 All Other (c) 2,579.6 1,675.2 Total $ 11,952.4 $ 4,402.9 (c) Includes the assets of Corporate headquarters, inter-segment eliminations and one distribution warehouse not managed by named segments. For the three and nine months ended September 30, 2016 , two customers accounted for 23% and 25% , respectively, of consolidated net sales for the period. At September 30, 2016 , two customers accounted for 28% of the consolidated accounts receivable balance.

INVENTORIES

INVENTORIES	9 Months Ended
	Sep. 30, 2016
Inventory Disclosure [Abstract]
INVENTORIES	INVENTORIES Inventories are stated at the lower of cost or market. The cost of inventories determined by the last-in, first-out (“LIFO”) method at September 30, 2016 and December 31, 2015 were $ 8.5 million and $ 8.1 million , respectively. The cost of other 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, 2016 and December 31, 2015 by $ 6.7 million and $ 6.6 million , respectively. Inventories, net of inventory valuation reserves, consist of the following: (in millions) September 30, 2016 December 31, 2015 Finished goods $ 338.8 $ 218.2 Work-in-process 85.3 52.3 Raw materials and supplies 132.3 69.9 Inventories, net $ 556.4 $ 340.4 The inventory valuation reserves were $ 42.7 million and $ 36.3 million at September 30, 2016 and December 31, 2015 , respectively.

BENEFIT PLANS

BENEFIT PLANS	9 Months Ended
	Sep. 30, 2016
Defined Benefit Plans and Other Postretirement Benefit Plans Disclosures [Abstract]
BENEFIT PLANS	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, 2016 and 2015 : Defined Benefit Plans Three Months Ended Nine Months Ended (in millions) 2016 2015 2016 2015 Service cost $ 3.8 $ 4.3 $ 11.5 $ 13.0 Interest cost 2.0 1.8 5.8 5.5 Expected return on plan assets (1.2 ) (1.3 ) (3.6 ) (4.1 ) Amortization of prior service credit — — (0.1 ) (0.1 ) Amortization of net actuarial loss 1.3 1.9 3.8 5.9 Curtailment and settlement loss 1.2 — 1.2 — Net periodic benefit cost $ 7.1 $ 6.7 $ 18.6 $ 20.2 Other Postemployment Benefit Plans Three Months Ended Nine Months Ended (in millions) 2016 2015 2016 2015 Service cost $ — $ 0.1 $ 0.2 $ 0.3 Interest cost 0.1 0.1 0.4 0.5 Amortization of net actuarial loss 0.1 0.1 0.2 0.1 Net periodic benefit cost $ 0.2 $ 0.3 $ 0.8 $ 0.9 The following sets forth the information related to the contributions to the Company’s benefit plans for 2016 : (in millions) Pension Benefits Other Postemployment Benefits Actual contributions through September 30, 2016 $ 10.6 $ 0.1 Projected contributions for the remainder of the year 4.2 0.6 Total projected contributions $ 14.8 $ 0.7 The Company predominantly uses liability durations in establishing its discount rates, which are observed from indices of high-grade corporate bond yield curves in the respective economic regions of the plan. During the first quarter of 2016, the Company changed the method utilized to estimate the service cost and interest cost components of net periodic benefit costs for the Company’s major defined benefit pension plans in Germany, Switzerland and for all defined benefit pension and other postemployment healthcare plans in the United States. Historically, the Company estimated the service cost and interest cost components using a single weighted average discount rate derived from the yield curve used to measure the benefit obligation at the beginning of the period. The Company has elected to use a spot rate approach for the estimation of these components of benefit cost by applying the specific spot rates along the yield curve to the relevant projected cash flows, as the Company believes this provides a better estimate of service and interest costs. The Company considers this a change in estimate and, accordingly, started to account for it prospectively in the quarter ended March 31, 2016. This change does not affect the measurement of the Company’s total benefit obligation.

RESTRUCTURING AND OTHER COSTS

RESTRUCTURING AND OTHER COSTS	9 Months Ended
	Sep. 30, 2016
Restructuring and Related Activities [Abstract]
RESTRUCTURING AND OTHER COSTS	RESTRUCTURING AND OTHER COSTS Restructuring Costs 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. During the three and nine months ended September 30, 2015 , the Company recorded net restructuring costs and other costs of $6.6 million and $50.9 million , respectively. The cost incurred in 2016 were primarily related to restructuring programs initiated in 2015. During 2015, the Company reorganized portions of its laboratory business and associated manufacturing capabilities within the Dental and Healthcare Consumables segment. These costs are recorded in Restructuring and other costs in the Consolidated Statements of Operations and the associated liabilities are recorded in Accrued liabilities in the Consolidated Balance Sheets. At September 30, 2016 , the Company’s restructuring accruals were as follows: Severance (in millions) 2014 and Prior Plans 2015 Plans 2016 Plans Total Balance at December 31, 2015 $ 1.5 $ 34.6 $ — $ 36.1 Provisions — 6.5 5.0 11.5 Amounts applied (0.8 ) (17.0 ) (1.3 ) (19.1 ) Change in estimates (0.1 ) (0.1 ) (0.2 ) (0.4 ) Balance at September 30, 2016 $ 0.6 $ 24.0 $ 3.5 $ 28.1 Lease/Contract Terminations (in millions) 2014 and Prior Plans 2015 Plans 2016 Plans Total Balance at December 31, 2015 $ 0.7 $ 3.4 $ — $ 4.1 Provisions — 3.4 — 3.4 Amounts applied (0.6 ) (1.4 ) — (2.0 ) Change in estimates — (2.9 ) — (2.9 ) Balance at September 30, 2016 $ 0.1 $ 2.5 $ — $ 2.6 Other Restructuring Costs (in millions) 2014 and Prior Plans 2015 Plans 2016 Plans Total Balance at December 31, 2015 $ 0.3 $ 0.6 $ — $ 0.9 Provisions 0.1 2.2 — 2.3 Amounts applied (0.2 ) (2.2 ) — (2.4 ) Change in estimate — (0.3 ) — (0.3 ) Balance at September 30, 2016 $ 0.2 $ 0.3 $ — $ 0.5 The following table provides the year-to-date changes in the restructuring accruals by segment: (in millions) December 31, 2015 Provisions Amounts Applied Change in Estimates September 30, 2016 Dental and Healthcare Consumables $ 35.7 $ 12.9 $ (19.3 ) $ (2.8 ) $ 26.5 Technologies 4.3 3.3 (3.4 ) (0.4 ) 3.8 All Other 1.1 1.0 (0.8 ) (0.4 ) 0.9 Total $ 41.1 $ 17.2 $ (23.5 ) $ (3.6 ) $ 31.2 In October 2016, the Company announced that it is proposing plans in Germany to reorganize and combine portions of its manufacturing, logistics and distribution networks within both of the Company’s 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 also initiated similar actions in other regions of the world. The Company estimates the cost of these initiatives to range up to $85 million , primarily for severance related benefits for employees, which is expected to be incurred as actions are implemented over the next two years.

FINANCIAL INSTRUMENTS AND DERIV

FINANCIAL INSTRUMENTS AND DERIVATIVES	9 Months Ended
	Sep. 30, 2016
Derivative Instruments and Hedging Activities Disclosure [Abstract]
FINANCIAL INSTRUMENTS AND DERIVATIVES	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 and to convert fixed rate debt to variable rate debt, cross currency basis swaps to convert debt denominated in one currency to another currency and commodity swaps to fix certain variable raw material costs. 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, 2016 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 $ 261.9 $ 194.9 Interest rate swaps 123.8 — Commodity contracts 0.2 0.2 Total derivative instruments designated as cash flow hedges $ 385.9 $ 195.1 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 tested 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 in 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 in 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, and Swiss francs. 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, 2016 , 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. Another exposure hedged with derivative contracts had a notional amount of 65.0 million Swiss francs, and effectively converted the underlying variable interest rate of a Swiss franc denominated loan to a fixed interest rate of 1.8% for a term of five years, that matured in September 2016. 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. As a result, the Company records the fair value of the contracts primarily through AOCI based on the tested effectiveness of the commodity swaps. 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 in 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 Interest expense in 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 following tables summarize the amount of gains (losses) recorded in AOCI in the Consolidated Balance Sheets and income (expense) in the Company’s Consolidated Statements of Operations related to all cash flow hedges for the three months ended September 30, 2016 and 2015 : For the three months ended 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 in cash flow hedging $ (2.1 ) $ (0.4 ) $ (0.5 ) For the three months ended September 30, 2015 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 $ (1.1 ) $ — Foreign exchange forward contracts (2.9 ) Cost of products sold 3.8 — Foreign exchange forward contracts — SG&A expenses 0.1 — Commodity contracts (0.2 ) Cost of products sold — — Ineffective Portion: Foreign exchange forward contracts — Other expense (income), net — (0.5 ) Total for cash flow hedging $ (3.2 ) $ 2.8 $ (0.5 ) The following tables summarize the amount of gains (losses) recorded in AOCI in the Consolidated Balance Sheets and income (expense) in the Company’s Consolidated Statements of Operations related to all cash flow hedges for the nine months ended September 30, 2016 and 2015 : For the nine months ended 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 ) For the nine months ended September 30, 2015 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 $ (1.4 ) Interest expense $ (3.1 ) $ — Foreign exchange forward contracts 19.1 Cost of products sold 14.5 — Foreign exchange forward contracts 0.3 SG&A expenses 0.5 — Commodity contracts (0.2 ) Cost of products sold (0.3 ) — Ineffective Portion: Foreign exchange forward contracts — Other expense (income), net — (0.3 ) Total for cash flow hedging $ 17.8 $ 11.6 $ (0.3 ) Overall, the derivatives designated as cash flow hedges are considered to be highly effective. At September 30, 2016 , the Company expects to reclassify $2.8 million of deferred net losses on cash flow hedges recorded in AOCI to the Consolidated Statements of Operations during the next 12 months. This reclassification is primarily due to the sale of inventory that includes hedged purchases and recognized interest expense on interest rate swaps. 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 following table summarizes the notional amounts of hedges of net investments by derivative instrument type at September 30, 2016 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 $ 208.2 $ 208.2 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 in the Consolidated Balance Sheets and other income (expense) in the Company’s Consolidated Statements of Operations related to the hedges of net investments for the three months ended September 30, 2016 and 2015 : For the three months ended 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 For the three months ended September 30, 2015 Gain (Loss) in AOCI Consolidated Statements of Operations Location Recognized in Income (Expense) (in millions) Effective Portion: Foreign exchange forward contracts $ 9.5 Other expense (income), net $ 2.0 Total for net investment hedging $ 9.5 $ 2.0 The following tables summarize the amount of gains (losses) recorded in AOCI in the Consolidated Balance Sheets and other income (expense) in the Company’s Consolidated Statements of Operations related to the hedges of net investments for the nine months ended September 30, 2016 and 2015 : For the nine months ended 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 For the nine months ended September 30, 2015 Gain (Loss) in AOCI Consolidated Statements of Operations Location Recognized in Income (Expense) (in millions) Effective Portion: Foreign exchange forward contracts $ 6.1 Other expense (income), net $ 2.8 Total for net investment hedging $ 6.1 $ 2.8 Fair Value Hedges The Company used interest rate swaps to convert a portion of its fixed interest rate debt to variable interest rate debt. The Company had U.S. dollar denominated interest rate swaps with an initial total notional value of $150.0 million to effectively convert the underlying fixed interest rate of 4.1% on the Company’s $250.0 million Private Placement Notes (“PPN”) to variable rate, the debt and interest rate swap matured in February 2016. The notional value of the swaps declined proportionately as portions of the PPN matured. These interest rate swaps were designated as fair value hedges of the interest rate risk associated with the hedged portion of the fixed rate PPN. Accordingly, the Company carried the portion of the hedged debt at fair value, with the change in debt and swaps offsetting each other in the Consolidated Statements of Operations. Any cash flows associated with these instruments were included in operating activities in the Consolidated Statements of Cash Flows. The following tables summarize the amount of income (expense) recorded in the Company’s Consolidated Statements of Operations related to the hedges of fair value for the three and nine months ended September 30, 2016 and 2015 : Consolidated Statements of Operations Location Three Months Ended Nine Months Ended (in millions) 2016 2015 2016 2015 Interest rate swaps Interest expense $ — $ 0.1 $ — $ 0.2 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 in 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, 2016 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 $ 629.2 $ 513.5 Interest rate swaps 1.2 0.8 Total for instruments not designated as hedges $ 630.4 $ 514.3 The following table summarizes the amounts of gains (losses) recorded in 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, 2016 and 2015 : Consolidated Statements of Operations Location Gain (Loss) Recognized Three Months Ended (in millions) 2016 2015 Foreign exchange forward contracts (a) Other expense (income), net $ (4.7 ) $ (4.1 ) Total for instruments not designated as hedges $ (4.7 ) $ (4.1 ) (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 in the Consolidated Statements of Operations. Consolidated Statements of Operations Location Gain (Loss) Recognized Nine Months Ended (in millions) 2016 2015 Foreign exchange forward contracts (a) Other expense (income), net $ (12.2 ) $ 3.7 DIO equity option contracts Other expense (income), net — 0.1 Cross currency basis swaps (a) Other expense (income), net — (1.8 ) Total for instruments not designated as hedges $ (12.2 ) $ 2.0 (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 in the Consolidated Statements of Operations. 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 in the Consolidated Balance Sheets at September 30, 2016 and December 31, 2015 : September 30, 2016 (in millions) Prepaid Expenses and Other Current Assets, Net Other Noncurrent Assets, Net Accrued Liabilities Other Noncurrent Liabilities Designated as Hedges Foreign exchange forward contracts $ 6.1 $ 0.2 $ 3.0 $ 0.5 Interest rate swaps — — 0.3 1.0 Total $ 6.1 $ 0.2 $ 3.3 $ 1.5 Not Designated as Hedges Foreign exchange forward contracts $ 4.4 $ — $ 2.1 $ — Total $ 4.4 $ — $ 2.1 $ — December 31, 2015 (in millions) Prepaid Other Noncurrent Assets, Net Accrued Liabilities Other Noncurrent Liabilities Designated as Hedges Foreign exchange forward contracts $ 23.0 $ 7.9 $ 6.9 $ 0.4 Commodity contracts — — 0.1 — Interest rate swaps 0.1 — 1.0 0.2 Total $ 23.1 $ 7.9 $ 8.0 $ 0.6 Not Designated as Hedges Foreign exchange forward contracts $ 5.0 $ — $ 3.0 $ — Total $ 5.0 $ — $ 3.0 $ — 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 in the Consolidated Balance Sheets. Offsetting of financial assets and liabilities under netting arrangements at September 30, 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 $ 10.7 $ — $ 10.7 $ (5.3 ) $ — $ 5.4 Total Assets $ 10.7 $ — $ 10.7 $ (5.3 ) $ — $ 5.4 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 $ 5.6 $ — $ 5.6 $ (4.7 ) $ — $ 0.9 Interest rate swaps 1.3 — 1.3 (0.6 ) — 0.7 Total Liabilities $ 6.9 $ — $ 6.9 $ (5.3 ) $ — $ 1.6 Offsetting of financial assets and liabilities under netting arrangements at December 31, 2015 : 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 $ 35.9 $ — $ 35.9 $ (7.4 ) $ — $ 28.5 Interest rate swaps 0.1 — 0.1 — — 0.1 Total Assets $ 36.0 $ — $ 36.0 $ (7.4 ) $ — $ 28.6 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 $ 10.3 $ — $ 10.3 $ (6.3 ) $ — $ 4.0 Commodity contracts 0.1 — 0.1 — — 0.1 Interest rate swaps 1.2 — 1.2 (1.1 ) — 0.1 Total Liabilities $ 11.6 $ — $ 11.6 $ (7.4 ) $ — $ 4.2

FAIR VALUE MEASUREMENT

FAIR VALUE MEASUREMENT	9 Months Ended
	Sep. 30, 2016
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENT	FAIR VALUE MEASUREMENT The Company records financial instruments at fair value with unrealized gains and losses related to certain financial instruments reflected in AOCI in 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. 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 and carrying value of total long-term debt, including the current portion, was $ 1,593.0 million and $ 1,579.7 million , respectively at September 30, 2016 . At December 31, 2015 , the Company estimated the fair value and carrying value, including the current portion, was $ 1,160.7 million and $ 1,150.2 million , respectively. The interest rates on variable rate term loan debt and commercial paper are consistent with current market conditions, therefore the fair value of these instruments approximates their carrying values. 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, 2016 and December 31, 2015 , which are classified as Cash and cash equivalents, Prepaid expenses and other current assets, net, Other noncurrent assets, net, Accrued liabilities, and Other noncurrent liabilities in the Consolidated Balance Sheets. 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. September 30, 2016 (in millions) Total Level 1 Level 2 Level 3 Assets Foreign exchange forward contracts $ 10.7 $ — $ 10.7 $ — Total assets $ 10.7 $ — $ 10.7 $ — Liabilities Interest rate swaps $ 1.3 $ — $ 1.3 $ — Foreign exchange forward contracts 5.6 — 5.6 — Contingent considerations on acquisitions 7.8 — — 7.8 Total liabilities $ 14.7 $ — $ 6.9 $ 7.8 December 31, 2015 (in millions) Total Level 1 Level 2 Level 3 Assets Interest rate swaps $ 0.1 $ — $ 0.1 $ — Foreign exchange forward contracts 35.9 — 35.9 — Total assets $ 36.0 $ — $ 36.0 $ — Liabilities Interest rate swaps $ 1.2 $ — $ 1.2 $ — Commodity contracts 0.1 — 0.1 — Foreign exchange forward contracts 10.3 — 10.3 — Long-term debt 45.1 — 45.1 — Total liabilities $ 56.7 $ — $ 56.7 $ — Derivative valuations are based on observable inputs to the valuation model including interest rates, foreign currency exchange rates, future commodities prices and credit risks. As discussed in Note 10 , Financial Instruments and Derivatives, commodity contracts, certain interest rate swaps and foreign exchange forward contracts are considered cash flow hedges. In addition, certain cross currency basis swaps and foreign exchange forward contracts are considered hedges of net investments in foreign operations. The Company’s Level 3 liabilities are related to earn-out obligations on prior acquisitions that were assumed as part of the merger with Sirona. 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, February 29, 2016 $ 7.6 Effect of exchange rate changes 0.2 Balance at September 30, 2016 $ 7.8 For the nine months ended September 30, 2016 , there were no other purchases, issuances or transfers of Level 3 financial instruments.

INCOME TAXES

INCOME TAXES	9 Months Ended
	Sep. 30, 2016
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 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 a total of $9.6 million of tax expense related to other discrete tax matters.

FINANCING ARRANGEMENTS

FINANCING ARRANGEMENTS	9 Months Ended
	Sep. 30, 2016
Debt Disclosure [Abstract]
FINANCING ARRANGEMENTS	FINANCING ARRANGEMENTS On February 19, 2016 , the Company issued the following: 11.0 million euros aggregate principal amount bearing interest of 2.05% , Series F Senior Notes due February 19, 2026 ; 15.0 million euros aggregate principal amount bearing interest of 2.05% , Series G Senior Notes due February 19, 2026 ; and 45.0 million euros aggregate principal amount bearing interest of 2.45% , Series H Senior Notes due February 19, 2031 . Proceeds from the Senior Notes were used to pay the final required payment of $75.0 million under the $ 250.0 million PPN that matured on February 19, 2016 . On March 16, 2016 , the Company terminated the Sirona Senior Facilities Agreement and repaid the $52.5 million Facility A Term Loan that was set to mature November 16, 2016. Effective June 30, 2016, the Company amended and extended its $500 million multicurrency revolving credit facility for an additional year through July 23, 2021. In addition, certain non-extending members of the bank group were replaced with existing and new lenders. The Company has access to the full $500 million through July 23, 2021. The facility is unsecured and contains certain affirmative and negative covenants relating to the operations and financial condition of the Company. The most restrictive of these covenants pertain to asset dispositions and prescribed ratios of indebtedness to total capital and operating income, plus depreciation and amortization to interest expense. On August 15, 2016, the Company issued the following: 58.0 million Swiss francs aggregate principal amount bearing interest of 1.01% , Series I Senior Notes due August 15, 2026; 40.0 million euros aggregate principal amount bearing interest of 2.25% , Series J Senior Notes due August 15, 2026; 66.0 million euros aggregate principal amount bearing interest of 2.25% , Series K Senior Notes due August 15, 2026; 140.0 million Swiss francs aggregate principal amount bearing interest of 1.17% , Series L Senior Notes due August 15, 2028; and 65.0 million Swiss francs aggregate principal amount bearing interest of 1.33% , Series M Senior Notes due August 15, 2031. Proceeds from the Senior Notes were used to pay the maturing bond principal of $300.0 million due August 15, 2016 and to pre-pay Swiss franc 65.0 million final required payment under the term loan that matured on September 1, 2016. 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, 2016 , the Company was in compliance with all debt covenants. At September 30, 2016 , there was $375.0 million in outstanding borrowings under the current $500.0 million multi-currency revolving credit facility, which has been classified as long-term in the Consolidated Balance Sheets. The borrowings were used to fund acquisitions during the quarter ended September 30, 2016 . At September 30, 2016 , the Company had $174.5 million of borrowing available under lines of credit, including lines available under its short-term arrangements and revolving credit agreement. On October 27, 2016 , the Company executed a new Note Purchase Agreement in a private placement with institutional investors to sell 350.0 million euros aggregate principal amount of senior notes (“Private Placement Notes”) at a weighted average interest rate of 1.40% . The Company issued 87.5 million euros in the following series: 17.5 million euros aggregate principal amount bearing interest of 0.98% , Series N Senior Notes due October 27, 2024; 14.5 million euros aggregate principal amount bearing interest of 1.31% , Series O Senior Notes due October 27, 2027; 3.0 million euros aggregate principal amount bearing interest of 1.31% , Series P Senior Notes due October 27, 2027; 15.5 million euros aggregate principal amount bearing interest of 1.50% , Series Q Senior Notes due October 27, 2029; 2.0 million euros aggregate principal amount bearing interest of 1.50% , Series R Senior Notes due October 27, 2029; 6.5 million euros aggregate principal amount bearing interest of 1.58% , Series S Senior Notes due October 27, 2030; 11.0 million euros aggregate principal amount bearing interest of 1.58% , Series T Senior Notes due October 27, 2030; 10.5 million euros aggregate principal amount bearing interest of 1.65% , Series U Senior Notes due October 27, 2031; and 7.0 million euros aggregate principal amount bearing interest of 1.65% , Series V Senior Notes due October 27, 2031. The Company also issued 262.5 million euros in the following series: 52.5 million euros aggregate principal amount bearing interest of 0.98% , Series A Senior Notes due October 27, 2024; 43.5 million euros aggregate principal amount bearing interest of 1.31% , Series B Senior Notes due October 27, 2027; 9.0 million euros aggregate principal amount bearing interest of 1.31% , Series C Senior Notes due October 27, 2027; 46.5 million euros aggregate principal amount bearing interest of 1.50% , Series D Senior Notes due October 27, 2029; 6.0 million euros aggregate principal amount bearing interest of 1.50% , Series E Senior Notes due October 27, 2029; 19.5 million euros aggregate principal amount bearing interest of 1.58% , Series F Senior Notes due October 27, 2030; 33.0 million euros aggregate principal amount bearing interest of 1.58% , Series G Senior Notes due October 27, 2030; 31.5 million euros aggregate principal amount bearing interest of 1.65% , Series H Senior Notes due October 27, 2031; and 21.0 million euros aggregate principal amount bearing interest of 1.65% , Series I Senior Notes due October 27, 2031. Proceeds from the Senior Notes were used to pay the $375.0 million drawn under the revolving credit facility.

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS	9 Months Ended
	Sep. 30, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND INTANGIBLE ASSETS	GOODWILL AND INTANGIBLE ASSETS The Company performed the required annual impairment tests of goodwill as of April 30, 2016 on 20 reporting units. As discussed in Note 6 , Segment Information, effective in the first quarter of 2016, the Company realigned reporting responsibilities for multiple locations. For any realignment that resulted in reporting unit changes, the Company applied the relative fair value method to determine the reallocation of goodwill of the associated 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-year forecasted cash flows plus a terminal value based on a multiple of earnings. In addition, the Company applies gross margin and operating expense assumptions consistent with historical trends. The total cash flows were discounted based on a range between 6.7% to 14.7% , which included assumptions regarding the Company’s weighted-average cost of capital. The Company considered the current market conditions both in the U.S. and globally, when determining its assumptions and reconciled the aggregated fair values of its reporting units to its market capitalization, which included a reasonable control premium based on market conditions. As a result of the annual impairment tests of goodwill, no impairment was identified. In addition, the Company assessed the annual impairment of indefinite-lived intangible assets as of April 30, 2016 , which largely consists of acquired tradenames, in conjunction with the annual impairment tests of goodwill. The performance of the Company’s annual impairment test did not result in any impairment of the Company’s indefinite-lived assets. A reconciliation of changes in the Company’s goodwill by reportable segment is as follows: (in millions) Dental and Healthcare Consumables Technologies Total Balance at December 31, 2015 $ 956.6 $ 1,031.0 $ 1,987.6 Merger related additions 112.9 3,650.0 3,762.9 Acquisition related additions 8.4 225.7 234.1 Adjustments of provisional amounts on prior acquisitions 1.6 — 1.6 Effects of exchange rate changes 31.2 39.3 70.5 Balance at September 30, 2016 $ 1,110.7 $ 4,946.0 $ 6,056.7 Identifiable definite-lived and indefinite-lived intangible assets consist of the following: September 30, 2016 December 31, 2015 (in millions) Gross Carrying Amount Accumulated Amortization Net Carrying Amount Gross Carrying Amount Accumulated Amortization Net Carrying Amount Patents and developed technology $ 1,252.0 $ (157.3 ) $ 1,094.7 $ 164.8 $ (95.0 ) $ 69.8 Trademarks 68.7 (39.5 ) 29.2 67.0 (36.0 ) 31.0 Licensing agreements 34.0 (26.5 ) 7.5 33.7 (24.9 ) 8.8 Customer relationships 1,024.4 (172.2 ) 852.2 437.7 (125.4 ) 312.3 Total definite-lived $ 2,379.1 $ (395.5 ) $ 1,983.6 $ 703.2 $ (281.3 ) $ 421.9 Indefinite-lived Trademarks and In-process R&D $ 1,152.0 $ — $ 1,152.0 $ 178.8 $ — $ 178.8 Total identifiable intangible assets $ 3,531.1 $ (395.5 ) $ 3,135.6 $ 882.0 $ (281.3 ) $ 600.7

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2016
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 seeks 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 class that was certified 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, a Complaint was filed by Carole Hildebrand, DDS and Robert Jaffin, DDS in the Eastern District of Pennsylvania (the Plaintiffs subsequently added Dr. Mitchell Goldman as a named class representative). The case was filed by the same law firm that filed the Weinstat case in California. The Complaint asserts putative class action claims on behalf of dentists located in New Jersey and Pennsylvania. The Complaint seeks damages and asserts that the Company’s Cavitron® ultrasonic scaler was negligently designed and sold in breach of contract and warranty arising from misrepresentations about the potential uses of the product because it cannot assure the delivery of potable or sterile water. Following grant of a Company Motion and dismissal of the case for lack of jurisdiction, the plaintiffs filed a second complaint under the name of Dr. Hildebrand’s corporate practice, Center City Periodontists, asserting the same allegations (this case is now proceeding under the name “Center City Periodontists”). The plaintiffs moved to have the case certified as a class action, to which the Company has objected and filed its brief. The Court subsequently granted a Motion filed by the Company and dismissed plaintiffs’ New Jersey Consumer Fraud and negligent design claims, leaving only a breach of express warranty claim, in response to which the Company has filed a Motion for Summary Judgment on the express warranty cause of action, which was denied. The Court held hearings during January, February, and August 2016, on plaintiffs’ class certification motion. The Court has not scheduled further hearings in the matter and the Company is awaiting a ruling on the motion by the Court. On January 20, 2014, the Company was served with a qui tam complaint filed by two former and one current employee of the Company under the Federal False Claims Act and equivalent state and city laws. The lawsuit was previously under seal in the U.S. District Court for the Eastern District of Pennsylvania. The complaint alleges, among other things, that the Company engaged in various illegal marketing activities, and thereby caused dental and other healthcare professionals to file false claims for reimbursement with Federal and State governments. The relators seek injunctive relief, fines, treble damages, and attorneys’ fees and costs. On January 27, 2014, the United States filed with the Court a notice that it had elected not to intervene in the qui tam action at this time. The United States’ notice indicated that the named state and city co-plaintiffs had authorized the United States to communicate to the Court that they also had decided not to intervene at this time. These non-intervention decisions do not prevent the qui tam relators from litigating this action, and the United States and/or the named states and/or cities may seek to intervene in the action at a later time. On September 4, 2014, the Company’s motion to dismiss the complaint was granted in part and denied in part. The Company filed a motion for summary judgment in December 2015. In April 2016, the Court granted the Company’s motion for summary judgment, which disposes of all remaining claims against the Company in the matter. The plaintiffs filed a notice of appeal in May 2016 and the matter has been assigned by the Court of Appeals for mediation. The Company will continue to vigorously defend itself. 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 is now tolled until May 1, 2017. The Company is cooperating with the USAO, OFAC and BIS with respect to these matters. 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. 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, 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, products, 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 POLICI24

SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2016
Accounting Policies [Abstract]
Accounts and Notes Receivable	The Company records a provision for doubtful accounts, which is included in Selling, general and administrative expenses in 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 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). 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. The Company expects to adopt these accounting standards for the quarter ended March 31, 2018. The Company is currently assessing the impact that these pronouncements may have on its financial position, results of operations, cash flows and disclosures, as well as the transition method it will use to adopt the guidance. 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 or 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. The amendments in this standard are effective for interim and fiscal periods beginning after December 15, 2016 . Prospective application is required for presentation purposes. The Company is currently assessing the impact that this pronouncements may have on its financial position and disclosures. In September 2015, the FASB issued ASU No. 2015-16, “Simplifying Accounting for Measurement Period Adjustments.” This accounting standard seeks to simplify the accounting related to business combinations. Current US GAAP requires retrospective adjustment for provisional amounts recognized during the measurement periods when facts and circumstances that existed at the measurement date, if known, would have affected the measurement of the accounts initially recognized. This standard eliminates the requirement for retrospective adjustments and requires adjustments to the Financial Statements as needed in current period earnings for the full effect of changes. The Company adopted this accounting standard for the quarter ended March 31, 2016. 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 jurisdictions to be classified as noncurrent in a classified statement of financial position. The adoption of this standard is required for interim and fiscal periods ending after December 15, 2016 and is permitted to be adopted prospectively or retrospectively. The Company is currently assessing the impact that this standard may have on its financial position and disclosures. In January 2016, the FASB issued ASU No. 2016-01, “Recognition and Measurement of Financial Assets and Financial Liabilities.” This newly issued 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 ending 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 newly issued accounting standard seeks to increase transparency and comparability among organizations by recognizing lease assets and lease liabilities in 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 in 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 retrospectively 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 newly issued accounting standard seeks to simplify the accounting for all entities that issue share-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. The adoption of this standard is required for interim and fiscal periods ending after December 15, 2016. Early adoption is permitted. 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 is currently assessing the impact that this standard will have on its financial position, results of operations, cash flows and disclosures. In August 2016, the FASB issued ASU No. 2016-15, “Statement of Cash Flows.” This newly issued 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 Company is currently assessing the impact that this standard will have on the presentation of its Consolidated Statements of Cash Flows.

STOCK COMPENSATION (Tables)

STOCK COMPENSATION (Tables)	9 Months Ended
	Sep. 30, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of Stock Based 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, 2016 and 2015 . Three Months Ended Nine Months Ended (in millions) 2016 2015 2016 2015 Stock option expense $ 2.7 $ 2.3 $ 7.7 $ 6.0 RSU expense 9.1 5.1 20.7 12.5 Total stock based compensation expense $ 11.8 $ 7.4 $ 28.4 $ 18.5 Total related tax benefit $ 3.0 $ 2.1 $ 7.1 $ 5.5

COMPREHENSIVE INCOME (Tables)

COMPREHENSIVE INCOME (Tables)	9 Months Ended
	Sep. 30, 2016
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, 2016 and 2015 : Three Months Ended Nine Months Ended (in millions) 2016 2015 2016 2015 Foreign currency translation gains $ 42.2 $ 2.3 $ 149.4 $ — Foreign currency translation losses — — — (150.4 ) Foreign currency translation gain on hedges of net investments — 0.5 — — Foreign currency translation loss on hedges of net investments (4.1 ) — (17.4 ) (0.8 )
Schedule of Accumulated Other Comprehensive Income (Loss)	Changes in AOCI, net of tax, by component for the nine months ended September 30, 2016 and 2015 : (in millions) Foreign Currency Translation Gain (Loss) Gain (Loss) on Derivative Financial Instruments Designated as Cash Flow Hedges Gain (Loss) on Derivative Financial Instruments Designated as Net Investment Hedges Pension Liability Gain (Loss) Total Balance at December 31, 2015 $ (401.2 ) $ (1.2 ) $ (110.2 ) $ (81.4 ) $ (594.0 ) Other comprehensive income (loss) before reclassifications and tax impact 119.9 (6.7 ) (21.6 ) 0.6 92.2 Tax impact 12.1 2.0 8.3 (0.2 ) 22.2 Other comprehensive income (loss), net of tax, before reclassifications 132.0 (4.7 ) (13.3 ) 0.4 114.4 Amounts reclassified from accumulated other comprehensive income (loss) — (2.5 ) — 2.7 0.2 Net increase (decrease) in other comprehensive income 132.0 (7.2 ) (13.3 ) 3.1 114.6 Balance at September 30, 2016 $ (269.2 ) $ (8.4 ) $ (123.5 ) $ (78.3 ) $ (479.4 ) (in millions) Foreign Currency Translation Gain (Loss) Gain (Loss) on Derivative Financial Instruments Designated as Cash Flow Hedges Gain (Loss) on Derivative Financial Instruments Designated as Net Investment Hedges Net Unrealized Holding Gain (Loss)on Available-for-Sale Securities Pension Liability Gain (Loss) Total Balance at December 31, 2014 $ (212.5 ) $ (10.8 ) $ (112.7 ) $ 8.5 $ (113.6 ) $ (441.1 ) Other comprehensive (loss) income before reclassifications and tax impact (143.4 ) 17.8 6.2 (6.9 ) — (126.3 ) Tax impact (7.8 ) (2.4 ) (1.8 ) 2.1 — (9.9 ) Other comprehensive (loss) income, net of tax, before reclassifications (151.2 ) 15.4 4.4 (4.8 ) — (136.2 ) Amounts reclassified from accumulated other comprehensive (loss) income — (10.8 ) — (3.7 ) 4.3 (10.2 ) Net (decrease) increase in other comprehensive income (151.2 ) 4.6 4.4 (8.5 ) 4.3 (146.4 ) Balance at September 30, 2015 $ (363.7 ) $ (6.2 ) $ (108.3 ) $ — $ (109.3 ) $ (587.5 )
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, 2016 and 2015 : (in millions) Details about AOCI Components Amounts Reclassified from AOCI Affected Line Item in the Consolidated Statements of Operations Three Months Ended 2016 2015 Gain (loss) on derivative financial instruments: Interest rate swaps $ (0.4 ) $ (1.1 ) Interest expense Foreign exchange forward contracts — 3.8 Cost of products sold Foreign exchange forward contracts — 0.1 SG&A expenses Commodity contracts — — Cost of products sold Net gain before tax (0.4 ) 2.8 Tax impact 0.1 (0.2 ) Provision (benefit) for income taxes Net (loss) gain after tax $ (0.3 ) $ 2.6 Net unrealized holding gain (loss) on available-for-sale securities: Available-for-sale securities $ — $ 5.1 Other expense (income), net Tax impact — (1.4 ) Provision (benefit) for income taxes Net loss after tax $ — $ 3.7 Amortization of defined benefit pension and other postemployment benefit items: Amortization of net actuarial losses $ (1.4 ) $ (2.0 ) (a) Net loss before tax (1.4 ) (2.0 ) Tax impact 0.5 0.6 Provision (benefit) for income taxes Net loss after tax $ (0.9 ) $ (1.4 ) Total reclassifications for the period $ (1.2 ) $ 4.9 (a) These accumulated other comprehensive income components are included in the computation of net periodic benefit cost for the three months ended September 30, 2016 and 2015 (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 2016 2015 Gain (loss) on derivative financial instruments: Interest rate swaps $ (2.4 ) $ (3.1 ) Interest expense Foreign exchange forward contracts 5.2 14.5 Cost of products sold Foreign exchange forward contracts 0.1 0.5 SG&A expenses Commodity contracts (0.1 ) (0.3 ) Cost of products sold Net gain before tax 2.8 11.6 Tax impact (0.3 ) (0.8 ) Provision (benefit) for income taxes Net gain after tax $ 2.5 $ 10.8 Net unrealized holding gain (loss) on available-for-sale securities: Available-for-sale securities $ — $ 5.1 Other expense (income), net Tax impact — (1.4 ) Provision (benefit) for income taxes Net loss after tax $ — $ 3.7 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 (4.0 ) (6.1 ) (a) Net loss before tax (3.9 ) (6.0 ) Tax impact 1.2 1.7 Provision (benefit) for income taxes Net loss after tax $ (2.7 ) $ (4.3 ) Total reclassifications for the period $ (0.2 ) $ 10.2 (a) These accumulated other comprehensive income components are included in the computation of net periodic benefit cost for the nine months ended September 30, 2016 and 2015 (see Note 8 , Benefit Plans, for additional details).

EARNINGS PER COMMON SHARE (Tabl

EARNINGS PER COMMON SHARE (Tables)	9 Months Ended
	Sep. 30, 2016
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, 2016 and 2015 : Basic Earnings Per Common Share Computation Three Months Ended Nine Months Ended (in millions, except per share amounts) 2016 2015 2016 2015 Net income attributable to Dentsply Sirona $ 92.5 $ 84.5 $ 322.9 $ 192.6 Weighted average common shares outstanding 232.6 139.8 213.8 140.0 Earnings per common share - basic $ 0.40 $ 0.60 $ 1.51 $ 1.38 Diluted Earnings Per Common Share Computation (in millions, except per share amounts) Net income attributable to Dentsply Sirona $ 92.5 $ 84.5 $ 322.9 $ 192.6 Weighted average common shares outstanding 232.6 139.8 213.8 140.0 Incremental weighted average shares from assumed exercise of dilutive options from stock-based compensation awards 3.7 2.6 3.6 2.5 Total weighted average diluted shares outstanding 236.3 142.4 217.4 142.5 Earnings per common share - diluted $ 0.39 $ 0.59 $ 1.48 $ 1.35

BUSINESS COMBINATIONS (Tables)

BUSINESS COMBINATIONS (Tables)	9 Months Ended
	Sep. 30, 2016
Business Combinations [Abstract]
Summary of Business Combination	The following table summarizes the consideration transferred: (in millions, except per share amount)* Sirona common shares outstanding at February 29, 2016 56.1 Exchange ratio 1.8142 DENTSPLY common stock issued for consideration 101.8 DENTSPLY common stock per share price at February 26, 2016 $ 60.67 Fair value of DENTSPLY common stock issued to Sirona shareholders $ 6,173.8 Fair value of vested portion of Sirona share-based awards outstanding - 1.5 million at February 29, 2016 82.4 Total acquisition consideration $ 6,256.2 *Table may not foot due to rounding The following table summarizes the preliminary 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 111.6 Property, plant and equipment 237.1 Identifiable intangible assets 2,435.0 Goodwill 3,762.9 Other long-term assets 10.9 Total assets 7,443.5 Accounts payable 68.0 Other current liabilities 191.3 Debt 57.5 Deferred income taxes 766.9 Other long-term liabilities 93.4 Total liabilities 1,177.1 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 $ 61.9 15 Developed technology and patents 32.1 15 Trade names and trademarks 25.3 Indefinite Total $ 119.3 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
Summary of Pro Forma Information	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 and 2015 , 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 2015 2016 2015 Net sales $ 955.8 $ 951.7 $ 2,917.9 $ 2,856.7 Net income attributable to Dentsply Sirona $ 94.0 $ 116.2 $ 328.9 $ 292.1 Diluted earnings per common share $ 0.40 $ 0.47 $ 1.39 $ 1.19

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	9 Months Ended
	Sep. 30, 2016
Segment Reporting [Abstract]
Net Sales	The following tables set forth information about the Company’s segments for the three and nine months ended September 30, 2016 and 2015 : Third Party Net Sales Three Months Ended Nine Months Ended (in millions) 2016 2015 2016 2015 Dental and Healthcare Consumables $ 512.1 $ 484.1 $ 1,544.8 $ 1,475.1 Technologies 442.1 164.8 1,204.0 528.1 Total net sales $ 954.2 $ 648.9 $ 2,748.8 $ 2,003.2
Net Sales, Excluding Precious Metal Content	Third Party Net Sales, Excluding Precious Metal Content Three Months Ended Nine Months Ended (in millions) 2016 2015 2016 2015 Dental and Healthcare Consumables $ 497.2 $ 464.7 $ 1,494.7 $ 1,408.0 Technologies 442.0 164.6 1,203.7 527.6 Total net sales, excluding precious metal content 939.2 629.3 2,698.4 1,935.6 Precious metal content of sales 15.0 19.6 50.4 67.6 Total net sales, including precious metal content $ 954.2 $ 648.9 $ 2,748.8 $ 2,003.2
Intersegment Net Sales	Inter-segment Net Sales Three Months Ended Nine Months Ended (in millions) 2016 2015 2016 2015 Dental and Healthcare Consumables $ 58.6 $ 47.9 $ 173.2 $ 156.2 Technologies 1.2 1.8 4.7 5.2 All Other (a) 59.1 51.8 178.4 161.5 Eliminations (118.9 ) (101.5 ) (356.3 ) (322.9 ) Total $ — $ — $ — $ — (a) Includes amounts recorded at one distribution warehouse not managed by named segments.
Segment Operating Income	Segment Adjusted Operating Income Three Months Ended Nine Months Ended (in millions) 2016 2015 2016 2015 Dental and Healthcare Consumables $ 134.3 $ 122.8 $ 416.7 $ 361.9 Technologies 89.8 19.5 255.7 62.2 Segment adjusted operating income before income taxes and interest 224.1 142.3 672.4 424.1 Reconciling items (income) expense: All Other (b) 43.8 25.8 222.8 56.9 Restructuring and other costs 7.9 6.6 15.6 50.9 Interest expense 8.4 9.6 26.9 30.1 Interest income (0.5 ) (0.4 ) (1.4 ) (1.8 ) Other expense (income), net 1.6 (3.8 ) (13.3 ) (3.6 ) Amortization of intangible assets 44.4 10.9 110.0 32.8 Depreciation resulting from the fair value step-up of property, plant and equipment from business combinations 1.4 0.4 3.5 1.4 Income before income taxes $ 117.1 $ 93.2 $ 308.3 $ 257.4 (b) Includes the results of unassigned Corporate headquarter costs, inter-segment eliminations and one distribution warehouse not managed by named segments.
Assets	Assets (in millions) September 30, 2016 December 31, 2015 Dental and Healthcare Consumables $ 2,197.0 $ 1,776.5 Technologies 7,175.8 951.2 All Other (c) 2,579.6 1,675.2 Total $ 11,952.4 $ 4,402.9 (c) Includes the assets of Corporate headquarters, inter-segment eliminations and one distribution warehouse not managed by named segments.

INVENTORIES (Tables)

INVENTORIES (Tables)	9 Months Ended
	Sep. 30, 2016
Inventory Disclosure [Abstract]
Inventories, Net	Inventories, net of inventory valuation reserves, consist of the following: (in millions) September 30, 2016 December 31, 2015 Finished goods $ 338.8 $ 218.2 Work-in-process 85.3 52.3 Raw materials and supplies 132.3 69.9 Inventories, net $ 556.4 $ 340.4

BENEFIT PLANS (Tables)

BENEFIT PLANS (Tables)	9 Months Ended
	Sep. 30, 2016
Defined Benefit Plans and Other Postretirement Benefit Plans Disclosures [Abstract]
Components of Net Periodic Benefit Cost	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, 2016 and 2015 : Defined Benefit Plans Three Months Ended Nine Months Ended (in millions) 2016 2015 2016 2015 Service cost $ 3.8 $ 4.3 $ 11.5 $ 13.0 Interest cost 2.0 1.8 5.8 5.5 Expected return on plan assets (1.2 ) (1.3 ) (3.6 ) (4.1 ) Amortization of prior service credit — — (0.1 ) (0.1 ) Amortization of net actuarial loss 1.3 1.9 3.8 5.9 Curtailment and settlement loss 1.2 — 1.2 — Net periodic benefit cost $ 7.1 $ 6.7 $ 18.6 $ 20.2 Other Postemployment Benefit Plans Three Months Ended Nine Months Ended (in millions) 2016 2015 2016 2015 Service cost $ — $ 0.1 $ 0.2 $ 0.3 Interest cost 0.1 0.1 0.4 0.5 Amortization of net actuarial loss 0.1 0.1 0.2 0.1 Net periodic benefit cost $ 0.2 $ 0.3 $ 0.8 $ 0.9
Information Related to the Contributions to the Company's Benefit Plans	The following sets forth the information related to the contributions to the Company’s benefit plans for 2016 : (in millions) Pension Benefits Other Postemployment Benefits Actual contributions through September 30, 2016 $ 10.6 $ 0.1 Projected contributions for the remainder of the year 4.2 0.6 Total projected contributions $ 14.8 $ 0.7

RESTRUCTURING AND OTHER COSTS (

RESTRUCTURING AND OTHER COSTS (Tables)	9 Months Ended
	Sep. 30, 2016
Restructuring and Related Activities [Abstract]
Restructuring Accruals	At September 30, 2016 , the Company’s restructuring accruals were as follows: Severance (in millions) 2014 and Prior Plans 2015 Plans 2016 Plans Total Balance at December 31, 2015 $ 1.5 $ 34.6 $ — $ 36.1 Provisions — 6.5 5.0 11.5 Amounts applied (0.8 ) (17.0 ) (1.3 ) (19.1 ) Change in estimates (0.1 ) (0.1 ) (0.2 ) (0.4 ) Balance at September 30, 2016 $ 0.6 $ 24.0 $ 3.5 $ 28.1 Lease/Contract Terminations (in millions) 2014 and Prior Plans 2015 Plans 2016 Plans Total Balance at December 31, 2015 $ 0.7 $ 3.4 $ — $ 4.1 Provisions — 3.4 — 3.4 Amounts applied (0.6 ) (1.4 ) — (2.0 ) Change in estimates — (2.9 ) — (2.9 ) Balance at September 30, 2016 $ 0.1 $ 2.5 $ — $ 2.6 Other Restructuring Costs (in millions) 2014 and Prior Plans 2015 Plans 2016 Plans Total Balance at December 31, 2015 $ 0.3 $ 0.6 $ — $ 0.9 Provisions 0.1 2.2 — 2.3 Amounts applied (0.2 ) (2.2 ) — (2.4 ) Change in estimate — (0.3 ) — (0.3 ) Balance at September 30, 2016 $ 0.2 $ 0.3 $ — $ 0.5
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, 2015 Provisions Amounts Applied Change in Estimates September 30, 2016 Dental and Healthcare Consumables $ 35.7 $ 12.9 $ (19.3 ) $ (2.8 ) $ 26.5 Technologies 4.3 3.3 (3.4 ) (0.4 ) 3.8 All Other 1.1 1.0 (0.8 ) (0.4 ) 0.9 Total $ 41.1 $ 17.2 $ (23.5 ) $ (3.6 ) $ 31.2

FINANCIAL INSTRUMENTS AND DER33

FINANCIAL INSTRUMENTS AND DERIVATIVES (Tables)	9 Months Ended
	Sep. 30, 2016
Derivative [Line Items]
Schedule of Derivative Instruments	The following table summarizes the notional amounts of cash flow hedges by derivative instrument type at September 30, 2016 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 $ 261.9 $ 194.9 Interest rate swaps 123.8 — Commodity contracts 0.2 0.2 Total derivative instruments designated as cash flow hedges $ 385.9 $ 195.1
Derivative Instruments, Gain (Loss)	The following table summarizes the amounts of gains (losses) recorded in 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, 2016 and 2015 : Consolidated Statements of Operations Location Gain (Loss) Recognized Three Months Ended (in millions) 2016 2015 Foreign exchange forward contracts (a) Other expense (income), net $ (4.7 ) $ (4.1 ) Total for instruments not designated as hedges $ (4.7 ) $ (4.1 ) (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 in the Consolidated Statements of Operations. Consolidated Statements of Operations Location Gain (Loss) Recognized Nine Months Ended (in millions) 2016 2015 Foreign exchange forward contracts (a) Other expense (income), net $ (12.2 ) $ 3.7 DIO equity option contracts Other expense (income), net — 0.1 Cross currency basis swaps (a) Other expense (income), net — (1.8 ) Total for instruments not designated as hedges $ (12.2 ) $ 2.0 (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 in the Consolidated Statements of Operations.
Schedule of Aggregate Notional Amounts of Economic Hedges Not Designated as Hedges	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, 2016 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 $ 629.2 $ 513.5 Interest rate swaps 1.2 0.8 Total for instruments not designated as hedges $ 630.4 $ 514.3
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 in the Consolidated Balance Sheets at September 30, 2016 and December 31, 2015 : September 30, 2016 (in millions) Prepaid Expenses and Other Current Assets, Net Other Noncurrent Assets, Net Accrued Liabilities Other Noncurrent Liabilities Designated as Hedges Foreign exchange forward contracts $ 6.1 $ 0.2 $ 3.0 $ 0.5 Interest rate swaps — — 0.3 1.0 Total $ 6.1 $ 0.2 $ 3.3 $ 1.5 Not Designated as Hedges Foreign exchange forward contracts $ 4.4 $ — $ 2.1 $ — Total $ 4.4 $ — $ 2.1 $ — December 31, 2015 (in millions) Prepaid Other Noncurrent Assets, Net Accrued Liabilities Other Noncurrent Liabilities Designated as Hedges Foreign exchange forward contracts $ 23.0 $ 7.9 $ 6.9 $ 0.4 Commodity contracts — — 0.1 — Interest rate swaps 0.1 — 1.0 0.2 Total $ 23.1 $ 7.9 $ 8.0 $ 0.6 Not Designated as Hedges Foreign exchange forward contracts $ 5.0 $ — $ 3.0 $ — Total $ 5.0 $ — $ 3.0 $ —
Offsetting Derivative Assets and Liabilities	Offsetting of financial assets and liabilities under netting arrangements at September 30, 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 $ 10.7 $ — $ 10.7 $ (5.3 ) $ — $ 5.4 Total Assets $ 10.7 $ — $ 10.7 $ (5.3 ) $ — $ 5.4 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 $ 5.6 $ — $ 5.6 $ (4.7 ) $ — $ 0.9 Interest rate swaps 1.3 — 1.3 (0.6 ) — 0.7 Total Liabilities $ 6.9 $ — $ 6.9 $ (5.3 ) $ — $ 1.6 Offsetting of financial assets and liabilities under netting arrangements at December 31, 2015 : 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 $ 35.9 $ — $ 35.9 $ (7.4 ) $ — $ 28.5 Interest rate swaps 0.1 — 0.1 — — 0.1 Total Assets $ 36.0 $ — $ 36.0 $ (7.4 ) $ — $ 28.6 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 $ 10.3 $ — $ 10.3 $ (6.3 ) $ — $ 4.0 Commodity contracts 0.1 — 0.1 — — 0.1 Interest rate swaps 1.2 — 1.2 (1.1 ) — 0.1 Total Liabilities $ 11.6 $ — $ 11.6 $ (7.4 ) $ — $ 4.2
Cash Flow Hedging
Derivative [Line Items]
Schedule of Derivative Instruments	The following tables summarize the amount of gains (losses) recorded in AOCI in the Consolidated Balance Sheets and income (expense) in the Company’s Consolidated Statements of Operations related to all cash flow hedges for the three months ended September 30, 2016 and 2015 : For the three months ended 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 in cash flow hedging $ (2.1 ) $ (0.4 ) $ (0.5 ) For the three months ended September 30, 2015 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 $ (1.1 ) $ — Foreign exchange forward contracts (2.9 ) Cost of products sold 3.8 — Foreign exchange forward contracts — SG&A expenses 0.1 — Commodity contracts (0.2 ) Cost of products sold — — Ineffective Portion: Foreign exchange forward contracts — Other expense (income), net — (0.5 ) Total for cash flow hedging $ (3.2 ) $ 2.8 $ (0.5 ) The following tables summarize the amount of gains (losses) recorded in AOCI in the Consolidated Balance Sheets and income (expense) in the Company’s Consolidated Statements of Operations related to all cash flow hedges for the nine months ended September 30, 2016 and 2015 : For the nine months ended 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 ) For the nine months ended September 30, 2015 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 $ (1.4 ) Interest expense $ (3.1 ) $ — Foreign exchange forward contracts 19.1 Cost of products sold 14.5 — Foreign exchange forward contracts 0.3 SG&A expenses 0.5 — Commodity contracts (0.2 ) Cost of products sold (0.3 ) — Ineffective Portion: Foreign exchange forward contracts — Other expense (income), net — (0.3 ) Total for cash flow hedging $ 17.8 $ 11.6 $ (0.3 )
Net Investment Hedging
Derivative [Line Items]
Schedule of Derivative Instruments	The following tables summarize the amount of gains (losses) recorded in AOCI in the Consolidated Balance Sheets and other income (expense) in the Company’s Consolidated Statements of Operations related to the hedges of net investments for the three months ended September 30, 2016 and 2015 : For the three months ended 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 For the three months ended September 30, 2015 Gain (Loss) in AOCI Consolidated Statements of Operations Location Recognized in Income (Expense) (in millions) Effective Portion: Foreign exchange forward contracts $ 9.5 Other expense (income), net $ 2.0 Total for net investment hedging $ 9.5 $ 2.0 The following tables summarize the amount of gains (losses) recorded in AOCI in the Consolidated Balance Sheets and other income (expense) in the Company’s Consolidated Statements of Operations related to the hedges of net investments for the nine months ended September 30, 2016 and 2015 : For the nine months ended 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 For the nine months ended September 30, 2015 Gain (Loss) in AOCI Consolidated Statements of Operations Location Recognized in Income (Expense) (in millions) Effective Portion: Foreign exchange forward contracts $ 6.1 Other expense (income), net $ 2.8 Total for net investment hedging $ 6.1 $ 2.8 The following table summarizes the notional amounts of hedges of net investments by derivative instrument type at September 30, 2016 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 $ 208.2 $ 208.2
Fair Value Hedging
Derivative [Line Items]
Derivative Instruments, Gain (Loss)	The following tables summarize the amount of income (expense) recorded in the Company’s Consolidated Statements of Operations related to the hedges of fair value for the three and nine months ended September 30, 2016 and 2015 : Consolidated Statements of Operations Location Three Months Ended Nine Months Ended (in millions) 2016 2015 2016 2015 Interest rate swaps Interest expense $ — $ 0.1 $ — $ 0.2

FAIR VALUE MEASUREMENT (Tables)

FAIR VALUE MEASUREMENT (Tables)	9 Months Ended
	Sep. 30, 2016
Fair Value Disclosures [Abstract]
Financial Assets and Liabilities that are Recorded at Fair Value and Classified Based on the Lowest Level of Input	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, 2016 and December 31, 2015 , which are classified as Cash and cash equivalents, Prepaid expenses and other current assets, net, Other noncurrent assets, net, Accrued liabilities, and Other noncurrent liabilities in the Consolidated Balance Sheets. 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. September 30, 2016 (in millions) Total Level 1 Level 2 Level 3 Assets Foreign exchange forward contracts $ 10.7 $ — $ 10.7 $ — Total assets $ 10.7 $ — $ 10.7 $ — Liabilities Interest rate swaps $ 1.3 $ — $ 1.3 $ — Foreign exchange forward contracts 5.6 — 5.6 — Contingent considerations on acquisitions 7.8 — — 7.8 Total liabilities $ 14.7 $ — $ 6.9 $ 7.8 December 31, 2015 (in millions) Total Level 1 Level 2 Level 3 Assets Interest rate swaps $ 0.1 $ — $ 0.1 $ — Foreign exchange forward contracts 35.9 — 35.9 — Total assets $ 36.0 $ — $ 36.0 $ — Liabilities Interest rate swaps $ 1.2 $ — $ 1.2 $ — Commodity contracts 0.1 — 0.1 — Foreign exchange forward contracts 10.3 — 10.3 — Long-term debt 45.1 — 45.1 — Total liabilities $ 56.7 $ — $ 56.7 $ —
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, February 29, 2016 $ 7.6 Effect of exchange rate changes 0.2 Balance at September 30, 2016 $ 7.8

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS (Tables)	9 Months Ended
	Sep. 30, 2016
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) Dental and Healthcare Consumables Technologies Total Balance at December 31, 2015 $ 956.6 $ 1,031.0 $ 1,987.6 Merger related additions 112.9 3,650.0 3,762.9 Acquisition related additions 8.4 225.7 234.1 Adjustments of provisional amounts on prior acquisitions 1.6 — 1.6 Effects of exchange rate changes 31.2 39.3 70.5 Balance at September 30, 2016 $ 1,110.7 $ 4,946.0 $ 6,056.7
Schedule of Definite-lived and Indefinite-lived Intangible Assets	Identifiable definite-lived and indefinite-lived intangible assets consist of the following: September 30, 2016 December 31, 2015 (in millions) Gross Carrying Amount Accumulated Amortization Net Carrying Amount Gross Carrying Amount Accumulated Amortization Net Carrying Amount Patents and developed technology $ 1,252.0 $ (157.3 ) $ 1,094.7 $ 164.8 $ (95.0 ) $ 69.8 Trademarks 68.7 (39.5 ) 29.2 67.0 (36.0 ) 31.0 Licensing agreements 34.0 (26.5 ) 7.5 33.7 (24.9 ) 8.8 Customer relationships 1,024.4 (172.2 ) 852.2 437.7 (125.4 ) 312.3 Total definite-lived $ 2,379.1 $ (395.5 ) $ 1,983.6 $ 703.2 $ (281.3 ) $ 421.9 Indefinite-lived Trademarks and In-process R&D $ 1,152.0 $ — $ 1,152.0 $ 178.8 $ — $ 178.8 Total identifiable intangible assets $ 3,531.1 $ (395.5 ) $ 3,135.6 $ 882.0 $ (281.3 ) $ 600.7

SIGNIFICANT ACCOUNTING POLICI36

SIGNIFICANT ACCOUNTING POLICIES - ADDITIONAL INFORMATION (Details) - USD ($) $ in Millions	Sep. 30, 2016	Dec. 31, 2015
DIO Corporation
Significant Accounting Policies [Line Items]
Fair value of direct investment	$ 90.6
Trade Accounts Receivable
Significant Accounting Policies [Line Items]
Allowance for doubtful accounts and trade discounts	$ 21.9	$ 10.7

STOCK COMPENSATION - STOCK BASE

STOCK COMPENSATION - STOCK BASED COMPENSATION EXPENSE AND TAX RELATED BENEFIT (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock based compensation expense	$ 11.8	$ 7.4	$ 28.4	$ 18.5
Total related tax benefit	3	2.1	7.1	5.5
Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock based compensation expense	2.7	2.3	7.7	6
Restricted Stock Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock based compensation expense	$ 9.1	$ 5.1	$ 20.7	$ 12.5

STOCK COMPENSATION - ADDITIONAL

STOCK COMPENSATION - ADDITIONAL INFORMATION (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock based compensation expense	$ 11.8	$ 7.4	$ 28.4	$ 18.5
Selling, General and Administrative Expenses
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock based compensation expense	11.6	7.1	28	18
Cost of Products Sold
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock based compensation expense	$ 0.2	$ 0.3	$ 0.4	$ 0.5

COMPREHENSIVE INCOME - SUMMARY

COMPREHENSIVE INCOME - SUMMARY OF COMPREHENSIVE INCOME, NET OF TAX (Details) - Foreign Currency Translation Adjustments - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2015
Condensed Statement of Income Captions [Line Items]
Foreign currency translation gains	$ 42.2	$ 2.3	$ 149.4	$ 0
Foreign currency translation losses	0	0	0	150.4
Foreign currency translation, tax adjustments	191.5		191.5		$ 169.3
Net Investment Hedging
Condensed Statement of Income Captions [Line Items]
Foreign currency translation gains	0	0.5	0	0
Foreign currency translation losses	$ 4.1	$ 0	$ 17.4	$ 0.8

COMPREHENSIVE INCOME - BALANCES

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, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Beginning Balance			$ 2,339.4	$ 2,322.2
Amounts reclassified from accumulated other comprehensive income (loss)	$ 1.2	$ (4.9)	0.2	(10.2)
Total other comprehensive income (loss), net of tax	35.9	(112.5)	115.4	(145.8)
Ending Balance	8,357.1	2,281.5	8,357.1	2,281.5
Total Dentsply Sirona Equity
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Beginning Balance			(594)	(441.1)
Other comprehensive income (loss) before reclassifications and tax impact			92.2	(126.3)
Tax impact			22.2	(9.9)
Other comprehensive income (loss), net of tax, before reclassifications			114.4	(136.2)
Amounts reclassified from accumulated other comprehensive income (loss)			0.2	(10.2)
Total other comprehensive income (loss), net of tax			114.6	(146.4)
Ending Balance	(479.4)	(587.5)	(479.4)	(587.5)
Foreign Currency Translation Gain (Loss)
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Beginning Balance			(401.2)	(212.5)
Other comprehensive income (loss) before reclassifications and tax impact			119.9	(143.4)
Tax impact			12.1	(7.8)
Other comprehensive income (loss), net of tax, before reclassifications			132	(151.2)
Amounts reclassified from accumulated other comprehensive income (loss)			0	0
Total other comprehensive income (loss), net of tax			132	(151.2)
Ending Balance	(269.2)	(363.7)	(269.2)	(363.7)
Gain (Loss) on Derivative Financial Instruments Designated as Cash Flow Hedges
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Beginning Balance			(1.2)	(10.8)
Other comprehensive income (loss) before reclassifications and tax impact			(6.7)	17.8
Tax impact			2	(2.4)
Other comprehensive income (loss), net of tax, before reclassifications			(4.7)	15.4
Amounts reclassified from accumulated other comprehensive income (loss)			(2.5)	(10.8)
Total other comprehensive income (loss), net of tax			(7.2)	4.6
Ending Balance	(8.4)	(6.2)	(8.4)	(6.2)
Gain (Loss) on Derivative Financial Instruments Designated as Net Investment Hedges
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Beginning Balance			(110.2)	(112.7)
Other comprehensive income (loss) before reclassifications and tax impact			(21.6)	6.2
Tax impact			8.3	(1.8)
Other comprehensive income (loss), net of tax, before reclassifications			(13.3)	4.4
Amounts reclassified from accumulated other comprehensive income (loss)			0	0
Total other comprehensive income (loss), net of tax			(13.3)	4.4
Ending Balance	(123.5)	(108.3)	(123.5)	(108.3)
Net Unrealized Holding Gain (Loss)on Available-for-Sale Securities
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Beginning Balance				8.5
Other comprehensive income (loss) before reclassifications and tax impact				(6.9)
Tax impact				2.1
Other comprehensive income (loss), net of tax, before reclassifications				(4.8)
Amounts reclassified from accumulated other comprehensive income (loss)				(3.7)
Total other comprehensive income (loss), net of tax				(8.5)
Ending Balance		0		0
Pension Liability Gain (Loss)
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Beginning Balance			(81.4)	(113.6)
Other comprehensive income (loss) before reclassifications and tax impact			0.6	0
Tax impact			(0.2)	0
Other comprehensive income (loss), net of tax, before reclassifications			0.4	0
Amounts reclassified from accumulated other comprehensive income (loss)	0.9	1.4	2.7	4.3
Total other comprehensive income (loss), net of tax			3.1	4.3
Ending Balance	$ (78.3)	$ (109.3)	$ (78.3)	$ (109.3)

COMPREHENSIVE INCOME - RECLASSI

COMPREHENSIVE INCOME - RECLASSIFICATION OUT OF ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Reclassification of Acuumulated Other Comprehensive Income [Line Items]
Interest expense	$ (8.4)	$ (9.6)	$ (26.9)	$ (30.1)
Cost of products sold	(440.6)	(279.4)	(1,289.4)	(860.7)
Selling, general and administrative expenses	(379.1)	(264.3)	(1,123.3)	(809.5)
Net gain before tax	117.1	93.2	308.3	257.4
Provision (benefit) for income taxes	(24.8)	(19.6)	15.2	(63.2)
Net income	92.3	84.4	323.5	192.5
Other expense (income), net	(1.6)	3.8	13.3	3.6
Reclassification net, gain (loss) after tax	(1.2)	4.9	(0.2)	10.2
Gain (Loss) on Derivative Financial Instruments Designated as Cash Flow Hedges
Reclassification of Acuumulated Other Comprehensive Income [Line Items]
Reclassification net, gain (loss) after tax			2.5	10.8
Gain (Loss) on Derivative Financial Instruments Designated as Cash Flow Hedges | Reclassification out of Accumulated Other Comprehensive Income
Reclassification of Acuumulated Other Comprehensive Income [Line Items]
Net gain before tax	(0.4)	2.8	2.8	11.6
Provision (benefit) for income taxes	0.1	(0.2)	(0.3)	(0.8)
Net income	(0.3)	2.6	2.5	10.8
Gain (Loss) on Derivative Financial Instruments Designated as Cash Flow Hedges | Reclassification out of Accumulated Other Comprehensive Income | Interest Rate Swap
Reclassification of Acuumulated Other Comprehensive Income [Line Items]
Interest expense	(0.4)	(1.1)	(2.4)	(3.1)
Gain (Loss) on Derivative Financial Instruments Designated as Cash Flow Hedges | Reclassification out of Accumulated Other Comprehensive Income | Foreign Exchange Contract
Reclassification of Acuumulated Other Comprehensive Income [Line Items]
Cost of products sold	0	3.8	5.2	14.5
Selling, general and administrative expenses	0	0.1	0.1	0.5
Gain (Loss) on Derivative Financial Instruments Designated as Cash Flow Hedges | Reclassification out of Accumulated Other Comprehensive Income | Commodity Contract
Reclassification of Acuumulated Other Comprehensive Income [Line Items]
Cost of products sold	0	0	(0.1)	(0.3)
Net Unrealized Holding Gain (Loss)on Available-for-Sale Securities
Reclassification of Acuumulated Other Comprehensive Income [Line Items]
Reclassification net, gain (loss) after tax				3.7
Net Unrealized Holding Gain (Loss)on Available-for-Sale Securities | Reclassification out of Accumulated Other Comprehensive Income
Reclassification of Acuumulated Other Comprehensive Income [Line Items]
Provision (benefit) for income taxes	0	(1.4)	0	(1.4)
Net income	0	3.7	0	3.7
Other expense (income), net	0	5.1	0	5.1
Accumulated Defined Benefit Plans Adjustment, Net Prior Service Including Portion Attributable to Noncontrolling Interest
Reclassification of Acuumulated Other Comprehensive Income [Line Items]
Amortization of defined benefit pension and other postemployment benefit items			0.1	0.1
Accumulated Defined Benefit Plans Adjustment, Net Gain (Loss) Including Portion Attributable to Noncontrolling Interest
Reclassification of Acuumulated Other Comprehensive Income [Line Items]
Amortization of defined benefit pension and other postemployment benefit items	(1.4)	(2)	(4)	(6.1)
Pension Liability Gain (Loss)
Reclassification of Acuumulated Other Comprehensive Income [Line Items]
Amortization of defined benefit pension and other postemployment benefit items	(1.4)	(2)	(3.9)	(6)
Provision (benefit) for income taxes	0.5	0.6	1.2	1.7
Reclassification net, gain (loss) after tax	$ (0.9)	$ (1.4)	$ (2.7)	$ (4.3)

COMPREHENSIVE INCOME - ADDITION

COMPREHENSIVE INCOME - ADDITIONAL INFORMATION (Details) - USD ($) $ in Millions	Sep. 30, 2016	Dec. 31, 2015
COMPREHENSIVE INCOME [Abstract]
Cumulative foreign currency translation adjustments	$ (158.1)	$ (307.5)
Cumulative foreign currency translation adjustment losses on loans designated as hedges of net investments	$ 111.1	$ 93.7

EARNINGS PER COMMON SHARE - COM

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, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Earnings Per Share [Abstract]
Net income attributable to Dentsply Sirona	$ 92.5	$ 84.5	$ 322.9	$ 192.6
Shares
Weighted average common shares outstanding (in shares)	232.6	139.8	213.8	140
Incremental weighted average shares from assumed exercise of dilutive options from stock-based compensation awards (in shares)	3.7	2.6	3.6	2.5
Diluted (in shares)	236.3	142.4	217.4	142.5
Earnings per common share
Basic (in dollars per share)	$ 0.40	$ 0.60	$ 1.51	$ 1.38
Diluted (in dollars per share)	$ 0.39	$ 0.59	$ 1.48	$ 1.35

EARNINGS PER COMMON SHARE - ADD

EARNINGS PER COMMON SHARE - ADDITIONAL INFORMATION (Details) - shares	Sep. 21, 2016	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Feb. 29, 2016	Dec. 31, 2015
Earnings Per Share [Abstract]
Antidilutive common stock options not included in the computation of diluted earnings per common share (in shares)		500,000	800,000	700,000	1,000,000
Common stock, shares authorized		400,000,000		400,000,000		400,000,000	200,000,000
Increase in shares authorized to be held (in shares)	5,000,000
Treasury shares authorized to be held (in shares)	39,000,000

BUSINESS COMBINATIONS - SUMMARY

BUSINESS COMBINATIONS - SUMMARY OF CONSIDERATION (Details) $ / shares in Units, shares in Millions, $ in Millions	Feb. 29, 2016USD ($)$ / sharesshares
Sirona Dental Systems Inc
Business Acquisition [Line Items]
DENTSPLY common stock per share price at February 26, 2016 (in dollars per share) | $ / shares	$ 60.67
Fair value of DENTSPLY common stock issued to Sirona shareholders | $	$ 6,173.8
Total acquisition consideration | $	$ 6,256.2
Common Stock | Sirona Dental Systems Inc
Business Acquisition [Line Items]
Exchange ratio	1.8142
DENTSPLY common stock issued for consideration | shares	101.8
Sirona Dental Systems Inc
Business Acquisition [Line Items]
Sirona common shares outstanding at February 29, 2016 | shares	56.1
Fair value of vested portion of Sirona share based awards outstanding - 1.5 million at February 29, 2016 | $	$ 82.4
Equity awards canceled, shares | shares	1.5

BUSINESS COMBINATIONS - PURCHAS

BUSINESS COMBINATIONS - PURCHASE PRICE ALLOCATION (Details) - USD ($) $ in Millions	Sep. 30, 2016	Feb. 29, 2016	Dec. 31, 2015
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets [Abstract]
Goodwill	$ 6,056.7		$ 1,987.6
Sirona Dental Systems Inc
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets [Abstract]
Cash and cash equivalents		$ 522.3
Trade receivables		143
Inventory		220.7
Prepaid expenses and other current assets		111.6
Property, plant and equipment		237.1
Identifiable intangible assets		2,435
Goodwill		3,762.9
Other long-term assets		10.9
Total assets		7,443.5
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities [Abstract]
Accounts payable		68
Other current liabilities		191.3
Debt		57.5
Deferred income taxes		766.9
Other long-term liabilities		93.4
Total liabilities		1,177.1
Noncontrolling interest		10.2
Total identifiable net assets		$ 6,256.2

BUSINESS COMBINATIONS - SUMMA47

BUSINESS COMBINATIONS - SUMMARY OF INTANGIBLE ASSETS (Details) - USD ($) $ in Millions	Feb. 29, 2016	Sep. 30, 2016	Dec. 31, 2015
Acquired Finite-Lived Intangible Assets [Line Items]
Identifiable intangible assets, net		$ 3,135.6	$ 600.7
MIS Implants Technologies Ltd. and Health Consumable Business
Acquired Indefinite-lived Intangible Assets [Line Items]
Identifiable intangible assets		119.3
MIS Implants Technologies Ltd. and Health Consumable Business | Trade names and trademarks
Acquired Indefinite-lived Intangible Assets [Line Items]
Intangible assets acquired, amount		25.3
MIS Implants Technologies Ltd. and Health Consumable Business | Customer relationships
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets acquired, amount		$ 61.9
Intangible assets acquired, useful life		15 years
MIS Implants Technologies Ltd. and Health Consumable Business | Developed technology and patents
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets acquired, amount		$ 32.1
Intangible assets acquired, useful life		15 years
Sirona Dental Systems Inc
Acquired Indefinite-lived Intangible Assets [Line Items]
Identifiable intangible assets	$ 2,435
Acquired Finite-Lived Intangible Assets [Line Items]
Identifiable intangible assets, net	2,435
Sirona Dental Systems Inc | Trade names and trademarks
Acquired Indefinite-lived Intangible Assets [Line Items]
Intangible assets acquired, amount	905
Sirona Dental Systems Inc | Customer relationships
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets acquired, amount	$ 495
Intangible assets acquired, useful life	14 years
Sirona Dental Systems Inc | Developed technology and patents
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets acquired, amount	$ 1,035
Intangible assets acquired, useful life	12 years

BUSINESS COMBINATIONS - PRO FOR

BUSINESS COMBINATIONS - PRO FORMA INFORMATION (Details) - Sirona Dental Systems Inc - USD ($) $ / shares in Units, $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Business Acquisition [Line Items]
Net sales	$ 955.8	$ 951.7	$ 2,917.9	$ 2,856.7
Net income attributable to Dentsply Sirona	$ 94	$ 116.2	$ 328.9	$ 292.1
Diluted earnings per common share (in dollars per share)	$ 0.40	$ 0.47	$ 1.39	$ 1.19

BUSINESS COMBINATIONS - ADDITIO

BUSINESS COMBINATIONS - ADDITIONAL INFORMATION (Details) shares in Millions, $ in Millions	Feb. 29, 2016USD ($)directorshares	Sep. 30, 2016USD ($)acquisitionshares	Sep. 30, 2016USD ($)shares	Sep. 30, 2016USD ($)shares	Sep. 30, 2015USD ($)	Dec. 31, 2015USD ($)shares
Business Acquisition [Line Items]
Common stock, shares outstanding | shares	242.2	231.6	231.6	231.6		140.1
Number of directors | director	11
Number of directors from former board | director	6
Goodwill		$ 6,056.7	$ 6,056.7	$ 6,056.7		$ 1,987.6
Cash paid for acquisitions of businesses, net of cash acquired				341.8	$ 3.3
Cash assumed in Sirona merger				522.3	$ 0
Technologies
Business Acquisition [Line Items]
Goodwill		4,946	4,946	4,946		1,031
Dental And Healthcare Consumables
Business Acquisition [Line Items]
Goodwill		1,110.7	1,110.7	1,110.7		$ 956.6
Building | Minimum
Business Acquisition [Line Items]
Acquired property, plant and equipment - useful life	25 years
Building | Maximum
Business Acquisition [Line Items]
Acquired property, plant and equipment - useful life	50 years
Machinery and Equipment | Minimum
Business Acquisition [Line Items]
Acquired property, plant and equipment - useful life	3 years
Machinery and Equipment | Maximum
Business Acquisition [Line Items]
Acquired property, plant and equipment - useful life	10 years
Sirona Dental Systems Inc
Business Acquisition [Line Items]
Percentage of voting interest acquired	58.00%
Ownership percentage by noncontrolling owners	42.00%
Number of directors from former Sirona board | director	5
Inventory - fair value adjustment	$ 72
Property, plant and equipment - fair value adjustment	33.6
Deferred income - fair value adjustment	(17.3)
Goodwill	3,762.9
Transaction related costs				29
Total acquisition consideration	6,256.2
Identifiable intangible assets	2,435
Sirona Dental Systems Inc | Technologies
Business Acquisition [Line Items]
Goodwill	3,650
Net sales contributed by Sirona			735.2
Operating income contributed by Sirona			162.4
Sirona Dental Systems Inc | Dental And Healthcare Consumables
Business Acquisition [Line Items]
Goodwill	$ 112.9
Sirona Dental Systems Inc | Common Stock
Business Acquisition [Line Items]
Sirona common stock conversion ratio	1.8142
DENTSPLY common stock issued for consideration | shares	101.8
Percent of shares outstanding	42.00%
MIS Implants Technologies Ltd. and Health Consumable Business
Business Acquisition [Line Items]
Goodwill		$ 234.1	234.1	234.1
Number of acquisitions during period | acquisition		2
Cash paid for acquisitions of businesses, net of cash acquired		$ 341.4
Cash assumed in Sirona merger		61.4
Identifiable intangible assets		$ 119.3	$ 119.3	$ 119.3

SEGMENT INFORMATION - NET SALES

SEGMENT INFORMATION - NET SALES (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Revenue, Major Customer [Line Items]
Net sales	$ 954.2	$ 648.9	$ 2,748.8	$ 2,003.2
Dental And Healthcare Consumables
Revenue, Major Customer [Line Items]
Net sales	512.1	484.1	1,544.8	1,475.1
Technologies
Revenue, Major Customer [Line Items]
Net sales	$ 442.1	$ 164.8	$ 1,204	$ 528.1

SEGMENT INFORMATION - NET SAL51

SEGMENT INFORMATION - NET SALES, EXCLUDING PRECIOUS METAL CONTENT (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Revenue, Major Customer [Line Items]
Net Sales, excluding precious metal content	$ 939.2	$ 629.3	$ 2,698.4	$ 1,935.6
Precious metal content of sales	15	19.6	50.4	67.6
Net Sales, including precious metal content	954.2	648.9	2,748.8	2,003.2
Dental And Healthcare Consumables
Revenue, Major Customer [Line Items]
Net Sales, excluding precious metal content	497.2	464.7	1,494.7	1,408
Net Sales, including precious metal content	512.1	484.1	1,544.8	1,475.1
Technologies
Revenue, Major Customer [Line Items]
Net Sales, excluding precious metal content	442	164.6	1,203.7	527.6
Net Sales, including precious metal content	$ 442.1	$ 164.8	$ 1,204	$ 528.1

SEGMENT INFORMATION - INTERSEGM

SEGMENT INFORMATION - INTERSEGMENT NET SALES (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Segment Reporting, Revenue Reconciling Item [Line Items]
Revenues	$ 0	$ 0	$ 0	$ 0
Operating Segments | Dental And Healthcare Consumables
Segment Reporting, Revenue Reconciling Item [Line Items]
Revenues	58.6	47.9	173.2	156.2
Operating Segments | Technologies
Segment Reporting, Revenue Reconciling Item [Line Items]
Revenues	1.2	1.8	4.7	5.2
All Other
Segment Reporting, Revenue Reconciling Item [Line Items]
Revenues	59.1	51.8	178.4	161.5
Eliminations
Segment Reporting, Revenue Reconciling Item [Line Items]
Revenues	$ (118.9)	$ (101.5)	$ (356.3)	$ (322.9)

SEGMENT INFORMATION - SEGMENT O

SEGMENT INFORMATION - SEGMENT OPERATING INCOME (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Segment operating income	$ 126.6	$ 98.6	$ 320.5	$ 282.1
Restructuring and other costs	7.9	6.6	15.6	50.9
Interest expense	8.4	9.6	26.9	30.1
Interest income	(0.5)	(0.4)	(1.4)	(1.8)
Other expense (income), net	1.6	(3.8)	(13.3)	(3.6)
Income before income taxes	117.1	93.2	308.3	257.4
Operating Segments
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Segment operating income	224.1	142.3	672.4	424.1
Operating Segments | Dental And Healthcare Consumables
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Segment operating income	134.3	122.8	416.7	361.9
Operating Segments | Technologies
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Segment operating income	89.8	19.5	255.7	62.2
Segment Reconciling Items
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Segment operating income	43.8	25.8	222.8	56.9
Restructuring and other costs	7.9	6.6	15.6	50.9
Interest expense	8.4	9.6	26.9	30.1
Interest income	(0.5)	(0.4)	(1.4)	(1.8)
Other expense (income), net	1.6	(3.8)	(13.3)	(3.6)
Amortization of intangible assets	44.4	10.9	110	32.8
Depreciation resulting from the fair value step-up of property, plant and equipment from business combinations	$ 1.4	$ 0.4	$ 3.5	$ 1.4

SEGMENT INFORMATION - ASSETS (D

SEGMENT INFORMATION - ASSETS (Details) - USD ($) $ in Millions	Sep. 30, 2016	Dec. 31, 2015
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	$ 11,952.4	$ 4,402.9
Operating Segments | Dental And Healthcare Consumables
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	2,197	1,776.5
Operating Segments | Technologies
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	7,175.8	951.2
All Other
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	$ 2,579.6	$ 1,675.2

SEGMENT INFORMATION - ADDITIONA

SEGMENT INFORMATION - ADDITIONAL INFORMATION (Details)	3 Months Ended		9 Months Ended
	Sep. 30, 2016customer	Sep. 30, 2015	Sep. 30, 2016segmentcustomer	Sep. 30, 2015
Segment Reporting Information [Line Items]
Number of operating groups | segment			2
Revenue, Net | Customer Concentration Risk
Segment Reporting Information [Line Items]
Number of customers above threshold for concentration risk	2		2
Concentration risk (as a percent)	23.00%		25.00%
Accounts Receivable | Customer Concentration Risk
Segment Reporting Information [Line Items]
Number of customers above threshold for concentration risk			2
Concentration risk (as a percent)			28.00%
Dental Products
Segment Reporting Information [Line Items]
Percentage of sales, professional dental products	92.00%	88.00%	92.00%	88.00%

INVENTORIES - SUMMARY OF INVENT

INVENTORIES - SUMMARY OF INVENTORY (Details) - USD ($) $ in Millions	Sep. 30, 2016	Dec. 31, 2015
Inventory Disclosure [Abstract]
Finished goods	$ 338.8	$ 218.2
Work-in-process	85.3	52.3
Raw materials and supplies	132.3	69.9
Inventories, net	$ 556.4	$ 340.4

INVENTORIES - ADDITIONAL INFORM

INVENTORIES - ADDITIONAL INFORMATION (Details) - USD ($) $ in Millions	Sep. 30, 2016	Dec. 31, 2015
Inventory Disclosure [Abstract]
LIFO inventory amount	$ 8.5	$ 8.1
Inventory, LIFO reserve	6.7	6.6
Inventory valuation reserve	$ 42.7	$ 36.3

BENEFIT PLANS - COMPONENTS OF N

BENEFIT PLANS - COMPONENTS OF NET PERIODIC BENEFIT COST (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Pension Plans, Defined Benefit
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Service cost	$ 3.8	$ 4.3	$ 11.5	$ 13
Interest cost	2	1.8	5.8	5.5
Expected return on plan assets	(1.2)	(1.3)	(3.6)	(4.1)
Amortization of prior service credit	0	0	(0.1)	(0.1)
Amortization of net actuarial loss	1.3	1.9	3.8	5.9
Curtailment and settlement loss	1.2	0	1.2	0
Net periodic benefit cost	7.1	6.7	18.6	20.2
Other Postretirement Benefit Plans, Defined Benefit
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Service cost	0	0.1	0.2	0.3
Interest cost	0.1	0.1	0.4	0.5
Amortization of net actuarial loss	0.1	0.1	0.2	0.1
Net periodic benefit cost	$ 0.2	$ 0.3	$ 0.8	$ 0.9

BENEFIT PLANS - INFORMATION REL

BENEFIT PLANS - INFORMATION RELATED TO THE CONTRIBUTIONS TO THE COMPANY'S BENEFIT PLANS (Details) $ in Millions	9 Months Ended
	Sep. 30, 2016USD ($)
Pension Plans, Defined Benefit
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Actual contributions through September 30, 2016	$ 10.6
Projected contributions for the remainder of the year	4.2
Total projected contributions	14.8
Other Postretirement Benefit Plans, Defined Benefit
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Actual contributions through September 30, 2016	0.1
Projected contributions for the remainder of the year	0.6
Total projected contributions	$ 0.7

RESTRUCTURING AND OTHER COSTS -

RESTRUCTURING AND OTHER COSTS - RESTRUCTURING ACCURALS (Details) $ in Millions	9 Months Ended
	Sep. 30, 2016USD ($)
Restructuring Reserve [Roll Forward]
Beginning Balance	$ 41.1
Provisions	17.2
Amounts applied	(23.5)
Change in estimates	(3.6)
Ending Balance	31.2
Employee Severance
Restructuring Reserve [Roll Forward]
Beginning Balance	36.1
Provisions	11.5
Amounts applied	(19.1)
Change in estimates	0.4
Ending Balance	28.1
Employee Severance | Restructuring Fiscal 2014 And Prior Plans
Restructuring Reserve [Roll Forward]
Beginning Balance	1.5
Provisions	0
Amounts applied	(0.8)
Change in estimates	0.1
Ending Balance	0.6
Employee Severance | Restructuring Fiscal 2015 Plans
Restructuring Reserve [Roll Forward]
Beginning Balance	34.6
Provisions	6.5
Amounts applied	(17)
Change in estimates	0.1
Ending Balance	24
Employee Severance | Restructuring Fiscal 2016 Plans
Restructuring Reserve [Roll Forward]
Beginning Balance	0
Provisions	5
Amounts applied	(1.3)
Change in estimates	0.2
Ending Balance	3.5
Lease/Contract Termination
Restructuring Reserve [Roll Forward]
Beginning Balance	4.1
Provisions	3.4
Amounts applied	(2)
Change in estimates	2.9
Ending Balance	2.6
Lease/Contract Termination | Restructuring Fiscal 2014 And Prior Plans
Restructuring Reserve [Roll Forward]
Beginning Balance	0.7
Provisions	0
Amounts applied	(0.6)
Change in estimates	0
Ending Balance	0.1
Lease/Contract Termination | Restructuring Fiscal 2015 Plans
Restructuring Reserve [Roll Forward]
Beginning Balance	3.4
Provisions	3.4
Amounts applied	(1.4)
Change in estimates	2.9
Ending Balance	2.5
Lease/Contract Termination | Restructuring Fiscal 2016 Plans
Restructuring Reserve [Roll Forward]
Beginning Balance	0
Provisions	0
Amounts applied	0
Change in estimates	0
Ending Balance	0
Other Restructuring Costs
Restructuring Reserve [Roll Forward]
Beginning Balance	0.9
Provisions	2.3
Amounts applied	(2.4)
Change in estimates	0.3
Ending Balance	0.5
Other Restructuring Costs | Restructuring Fiscal 2014 And Prior Plans
Restructuring Reserve [Roll Forward]
Beginning Balance	0.3
Provisions	0.1
Amounts applied	(0.2)
Change in estimates	0
Ending Balance	0.2
Other Restructuring Costs | Restructuring Fiscal 2015 Plans
Restructuring Reserve [Roll Forward]
Beginning Balance	0.6
Provisions	2.2
Amounts applied	(2.2)
Change in estimates	0.3
Ending Balance	0.3
Other Restructuring Costs | Restructuring Fiscal 2016 Plans
Restructuring Reserve [Roll Forward]
Beginning Balance	0
Provisions	0
Amounts applied	0
Change in estimates	0
Ending Balance	$ 0

RESTRUCTURING AND OTHER COSTS61

RESTRUCTURING AND OTHER COSTS - PROVISIONS AND ADJUSTMENTS AND AMOUNTS APPLIED FOR ALL PLANS BY SEGMENT (Details) $ in Millions	9 Months Ended
	Sep. 30, 2016USD ($)
Restructuring Reserve [Roll Forward]
Beginning Balance	$ 41.1
Provisions	17.2
Amounts applied	(23.5)
Change in estimates	(3.6)
Ending Balance	31.2
All Other
Restructuring Reserve [Roll Forward]
Beginning Balance	1.1
Provisions	1
Amounts applied	(0.8)
Change in estimates	(0.4)
Ending Balance	0.9
Operating Segments | Dental And Healthcare Consumables
Restructuring Reserve [Roll Forward]
Beginning Balance	35.7
Provisions	12.9
Amounts applied	(19.3)
Change in estimates	(2.8)
Ending Balance	26.5
Operating Segments | Technologies
Restructuring Reserve [Roll Forward]
Beginning Balance	4.3
Provisions	3.3
Amounts applied	(3.4)
Change in estimates	(0.4)
Ending Balance	$ 3.8

RESTRUCTURING AND OTHER COSTS62

RESTRUCTURING AND OTHER COSTS - ADDITIONAL INFORMATION (Details) - USD ($) $ in Millions	1 Months Ended	3 Months Ended		9 Months Ended
	Oct. 31, 2016	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Restructuring and Related Activities [Abstract]
Restructuring, incurred cost		$ 7.9	$ 6.6	$ 15.6	$ 50.9
Subsequent Event | Employee Severance
Restructuring Cost and Reserve [Line Items]
Restructuring plan, implementation period (in years)	2 years
Subsequent Event | Employee Severance | Maximum
Restructuring Cost and Reserve [Line Items]
Expected remaining cost	$ 85

FINANCIAL INSTRUMENTS AND DER63

FINANCIAL INSTRUMENTS AND DERIVATIVES - CASH FLOW HEDGES (Details) - Sep. 30, 2016 - Cash Flow Hedging - Designated as Hedging Instrument $ in Millions	USD ($)	CHF (SFr)
Derivative [Line Items]
Aggregate Notional Amount	$ 385.9
Aggregate Notional Amount Maturing within 12 Months	195.1
Foreign Exchange Forward Contracts
Derivative [Line Items]
Aggregate Notional Amount	261.9
Aggregate Notional Amount Maturing within 12 Months	194.9
Interest Rate Swap
Derivative [Line Items]
Aggregate Notional Amount	123.8	SFr 65,000,000
Aggregate Notional Amount Maturing within 12 Months	0
Commodity Contract
Derivative [Line Items]
Aggregate Notional Amount	0.2
Aggregate Notional Amount Maturing within 12 Months	$ 0.2

FINANCIAL INSTRUMENTS AND DER64

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, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Derivative [Line Items]
Gain (Loss) in AOCI	$ (2.1)	$ (3.2)	$ (6.7)	$ 17.8
Effective Portion Reclassified from AOCI into Income (Expense)	(0.4)	2.8	2.8	11.6
Ineffective Portion Recognized in Income (Expense)	(0.5)	(0.5)	(0.3)	(0.3)
Interest Expense | Interest Rate Swap
Derivative [Line Items]
Gain (Loss) in AOCI	0.6	(0.1)	(0.9)	(1.4)
Effective Portion Reclassified from AOCI into Income (Expense)	(0.4)	(1.1)	(2.4)	(3.1)
Cost of Products Sold | Foreign Exchange Forward Contracts
Derivative [Line Items]
Gain (Loss) in AOCI	(2.6)	(2.9)	(5.7)	19.1
Effective Portion Reclassified from AOCI into Income (Expense)	0	3.8	5.2	14.5
Cost of Products Sold | Commodity Contract
Derivative [Line Items]
Gain (Loss) in AOCI	(0.1)	(0.2)	0.1	(0.2)
Effective Portion Reclassified from AOCI into Income (Expense)	0	0	(0.1)	(0.3)
Selling, General and Administrative Expenses | Foreign Exchange Forward Contracts
Derivative [Line Items]
Gain (Loss) in AOCI		0	(0.2)	0.3
Effective Portion Reclassified from AOCI into Income (Expense)		0.1	0.1	0.5
Other Expense (Income), Net | Foreign Exchange Forward Contracts
Derivative [Line Items]
Ineffective Portion Recognized in Income (Expense)	$ (0.5)	$ (0.5)	$ (0.3)	$ (0.3)

FINANCIAL INSTRUMENTS AND DER65

FINANCIAL INSTRUMENTS AND DERIVATIVES - NET INVESTMENT HEDGES (Details) - Net Investment Hedging - Designated as Hedging Instrument - Foreign Exchange Forward Contracts $ in Millions	Sep. 30, 2016USD ($)
Derivative [Line Items]
Aggregate Notional Amount	$ 208.2
Aggregate Notional Amount Maturing within 12 Months	$ 208.2

FINANCIAL INSTRUMENTS AND DER66

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, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Derivative [Line Items]
Gain (Loss) in AOCI	$ (4.4)	$ 9.5	$ (21.6)	$ 6.1
Derivative, gain (loss) recognized in income (expense)	1.2	2	5.9	2.8
Foreign Exchange Forward Contracts
Derivative [Line Items]
Gain (Loss) in AOCI	(4.4)	9.5	(21.6)	6.1
Foreign Exchange Forward Contracts | Other Expense (Income), Net
Derivative [Line Items]
Derivative, gain (loss) recognized in income (expense)	$ 1.2	$ 2	$ 5.9	$ 2.8

FINANCIAL INSTRUMENTS AND DER67

FINANCIAL INSTRUMENTS AND DERIVATIVES - FAIR VALUE HEDGES (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Fair Value Hedging | Designated as Hedging Instrument | Interest Rate Swap | Interest Expense
Derivative [Line Items]
Derivative, gain (loss) recognized in income (expense)	$ 0	$ 0.1	$ 0	$ 0.2

FINANCIAL INSTRUMENTS AND DER68

FINANCIAL INSTRUMENTS AND DERIVATIVES - HEDGES NOT DESIGNATED (Details) - Not Designated as Hedging Instrument - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Derivative [Line Items]
Aggregate Notional Amount	$ 630.4		$ 630.4
Aggregate Notional Amount Maturing within 12 Months	514.3		514.3
Derivative, gain (loss) recognized in income (expense)	(4.7)	$ (4.1)	(12.2)	$ 2
Foreign Exchange Forward Contracts
Derivative [Line Items]
Aggregate Notional Amount	629.2		629.2
Aggregate Notional Amount Maturing within 12 Months	513.5		513.5
Interest Rate Swap
Derivative [Line Items]
Aggregate Notional Amount	1.2		1.2
Aggregate Notional Amount Maturing within 12 Months	0.8		0.8
Foreign Exchange Forward Contracts | Other Expense (Income), Net
Derivative [Line Items]
Derivative, gain (loss) recognized in income (expense)	$ (4.7)	$ (4.1)	(12.2)	3.7
Equity Option | Other Expense (Income), Net
Derivative [Line Items]
Derivative, gain (loss) recognized in income (expense)			0	0.1
Cross Currency Basis Swaps | Other Expense (Income), Net
Derivative [Line Items]
Derivative, gain (loss) recognized in income (expense)			$ 0	$ (1.8)

FINANCIAL INSTRUMENTS AND DER69

FINANCIAL INSTRUMENTS AND DERIVATIVES - BALANCE SHEET LOCATION (Details) - USD ($) $ in Millions	Sep. 30, 2016	Dec. 31, 2015
Derivative [Line Items]
Derivative asset, fair value, gross	$ 10.7	$ 36
Derivative liability, fair value, gross	6.9	11.6
Prepaid Expenses and Other Current Assets
Derivative [Line Items]
Derivative asset, fair value, gross	6.1	23.1
Not designated derivative assets, fair value	4.4	5
Other Noncurrent Assets
Derivative [Line Items]
Derivative asset, fair value, gross	0.2	7.9
Not designated derivative assets, fair value	0	0
Accrued Liabilities
Derivative [Line Items]
Derivative liability, fair value, gross	3.3	8
Not designated derivative liabilities, fair value	2.1	3
Other Noncurrent Liabilities
Derivative [Line Items]
Derivative liability, fair value, gross	1.5	0.6
Not designated derivative liabilities, fair value	0	0
Foreign Exchange Forward Contracts | Prepaid Expenses and Other Current Assets
Derivative [Line Items]
Derivative asset, fair value, gross	6.1	23
Not designated derivative assets, fair value	4.4	5
Foreign Exchange Forward Contracts | Other Noncurrent Assets
Derivative [Line Items]
Derivative asset, fair value, gross	0.2	7.9
Not designated derivative assets, fair value	0	0
Foreign Exchange Forward Contracts | Accrued Liabilities
Derivative [Line Items]
Derivative liability, fair value, gross	3	6.9
Not designated derivative liabilities, fair value	2.1	3
Foreign Exchange Forward Contracts | Other Noncurrent Liabilities
Derivative [Line Items]
Derivative liability, fair value, gross	0.5	0.4
Not designated derivative liabilities, fair value	0	0
Commodity Contract | Prepaid Expenses and Other Current Assets
Derivative [Line Items]
Derivative asset, fair value, gross		0
Commodity Contract | Other Noncurrent Assets
Derivative [Line Items]
Derivative asset, fair value, gross		0
Commodity Contract | Accrued Liabilities
Derivative [Line Items]
Derivative liability, fair value, gross		0.1
Commodity Contract | Other Noncurrent Liabilities
Derivative [Line Items]
Derivative liability, fair value, gross		0
Interest Rate Swap | Prepaid Expenses and Other Current Assets
Derivative [Line Items]
Derivative asset, fair value, gross	0	0.1
Interest Rate Swap | Other Noncurrent Assets
Derivative [Line Items]
Derivative asset, fair value, gross	0	0
Interest Rate Swap | Accrued Liabilities
Derivative [Line Items]
Derivative liability, fair value, gross	0.3	1
Interest Rate Swap | Other Noncurrent Liabilities
Derivative [Line Items]
Derivative liability, fair value, gross	$ 1	$ 0.2

FINANCIAL INSTRUMENTS AND DER70

FINANCIAL INSTRUMENTS AND DERIVATIVES - BALANCE SHEET OFFSETTING (Details) - USD ($) $ in Millions	Sep. 30, 2016	Dec. 31, 2015
Derivative Asset [Abstract]
Derivative assets, gross amounts recognized	$ 10.7	$ 36
Derivative assets, gross amounts offset in the Consolidated Balance Sheets	0	0
Derivative assets, net amounts presented in the Consolidated Balance Sheets	10.7	36
Derivative assets, gross amounts not offset in the balance sheets, financial instruments	(5.3)	(7.4)
Derivative assets, gross amounts not offset in the balance sheets, cash collateral received/pledged	0	0
Derivative assets, net amount	5.4	28.6
Derivative Liability [Abstract]
Derivative liabilities, gross amounts recognized	6.9	11.6
Derivative liabilities, gross amounts offset in the Consolidated Balance Sheets	0	0
Derivative liabilities, net amounts presented in the Consolidated Balance Sheets	6.9	11.6
Derivative liabilities, gross amounts not offset in the balance sheets, financial instruments	(5.3)	(7.4)
Derivative liabilities, gross amounts not offset in the balance sheets, cash collateral received/pledged	0	0
Derivative liabilities, net amount	1.6	4.2
Foreign Exchange Forward Contracts
Derivative Asset [Abstract]
Derivative assets, gross amounts recognized	10.7	35.9
Derivative assets, gross amounts offset in the Consolidated Balance Sheets	0	0
Derivative assets, net amounts presented in the Consolidated Balance Sheets	10.7	35.9
Derivative assets, gross amounts not offset in the balance sheets, financial instruments	(5.3)	(7.4)
Derivative assets, gross amounts not offset in the balance sheets, cash collateral received/pledged	0	0
Derivative assets, net amount	5.4	28.5
Derivative Liability [Abstract]
Derivative liabilities, gross amounts recognized	5.6	10.3
Derivative liabilities, gross amounts offset in the Consolidated Balance Sheets	0	0
Derivative liabilities, net amounts presented in the Consolidated Balance Sheets	5.6	10.3
Derivative liabilities, gross amounts not offset in the balance sheets, financial instruments	(4.7)	(6.3)
Derivative liabilities, gross amounts not offset in the balance sheets, cash collateral received/pledged	0	0
Derivative liabilities, net amount	0.9	4
Commodity Contract
Derivative Liability [Abstract]
Derivative liabilities, gross amounts recognized		0.1
Derivative liabilities, gross amounts offset in the Consolidated Balance Sheets		0
Derivative liabilities, net amounts presented in the Consolidated Balance Sheets		0.1
Derivative liabilities, gross amounts not offset in the balance sheets, financial instruments		0
Derivative liabilities, gross amounts not offset in the balance sheets, cash collateral received/pledged		0
Derivative liabilities, net amount		0.1
Interest Rate Swap
Derivative Asset [Abstract]
Derivative assets, gross amounts recognized		0.1
Derivative assets, gross amounts offset in the Consolidated Balance Sheets		0
Derivative assets, net amounts presented in the Consolidated Balance Sheets		0.1
Derivative assets, gross amounts not offset in the balance sheets, financial instruments		0
Derivative assets, gross amounts not offset in the balance sheets, cash collateral received/pledged		0
Derivative assets, net amount		0.1
Derivative Liability [Abstract]
Derivative liabilities, gross amounts recognized	1.3	1.2
Derivative liabilities, gross amounts offset in the Consolidated Balance Sheets	0	0
Derivative liabilities, net amounts presented in the Consolidated Balance Sheets	1.3	1.2
Derivative liabilities, gross amounts not offset in the balance sheets, financial instruments	(0.6)	(1.1)
Derivative liabilities, gross amounts not offset in the balance sheets, cash collateral received/pledged	0	0
Derivative liabilities, net amount	$ 0.7	$ 0.1

FINANCIAL INSTRUMENTS AND DER71

FINANCIAL INSTRUMENTS AND DERIVATIVES - ADDITIONAL INFORMATION (Details) € in Millions	1 Months Ended	9 Months Ended
	Mar. 31, 2016USD ($)	Sep. 30, 2016USD ($)group	Sep. 30, 2016JPY (¥)	Sep. 30, 2016CHF (SFr)	Mar. 31, 2016EUR (€)
Derivative [Line Items]
Number of groups of significant interest rate swaps | group		2
Not Designated as Hedging Instrument
Derivative [Line Items]
Aggregate Notional Amount		$ 630,400,000
Commodity Contract
Derivative [Line Items]
Maximum hedge length		18 months
Foreign Exchange Forward Contracts
Derivative [Line Items]
Maximum hedge length		18 months
Interest Rate Swap | Currency Japanese Yen
Derivative [Line Items]
Derivative, contract term		5 years
Interest Rate Swap | Currency Swiss Franc
Derivative [Line Items]
Derivative, contract term		5 years
Interest Rate Swap | Not Designated as Hedging Instrument
Derivative [Line Items]
Aggregate Notional Amount		$ 1,200,000
Cross Currency Basis Swaps | Designated as Hedging Instrument
Derivative [Line Items]
Unrealized gain (loss) on derivatives before tax		(2,800,000)
Currency Swap | Not Designated as Hedging Instrument
Derivative [Line Items]
Aggregate Notional Amount | €					€ 316.5
Unrealized gain (loss) on derivatives before tax	$ (12,100,000)
Cash Flow Hedging | Designated as Hedging Instrument
Derivative [Line Items]
Aggregate Notional Amount		385,900,000
Cash Flow Hedging | Commodity Contract | Designated as Hedging Instrument
Derivative [Line Items]
Aggregate Notional Amount		200,000
Cash Flow Hedging | Foreign Exchange Forward Contracts | Designated as Hedging Instrument
Derivative [Line Items]
Aggregate Notional Amount		261,900,000
Cash Flow Hedging | Interest Rate Swap | Designated as Hedging Instrument
Derivative [Line Items]
Aggregate Notional Amount		$ 123,800,000		SFr 65,000,000
Derivative, fixed interest rate		0.90%	0.90%	0.90%
Term Loan Agreement
Derivative [Line Items]
Aggregate Notional Amount | ¥			¥ 12,600,000,000
Term Loan Agreement | Cash Flow Hedging | Interest Rate Swap
Derivative [Line Items]
Derivative, fixed interest rate		1.80%	1.80%	1.80%
Private Placement Notes | Fair Value Hedging | Interest Rate Swap
Derivative [Line Items]
Aggregate Notional Amount		$ 150,000,000
Derivative, fixed interest rate		4.10%	4.10%	4.10%
Senior notes		$ 250,000,000

FAIR VALUE MEASUREMENT - FINANC

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, 2016	Dec. 31, 2015
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Assets	$ 10.7	$ 36
Liabilities	14.7	56.7
Foreign Exchange Forward Contracts
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Assets	10.7	35.9
Liabilities	5.6	10.3
Interest Rate Swap
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Assets		0.1
Liabilities	1.3	1.2
Commodity Contract
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Liabilities		0.1
Contingent Considerations on Acquisitions
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Liabilities	7.8
Long-term Debt
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Liabilities		45.1
Fair Value, Inputs, Level 1
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Assets	0	0
Liabilities	0	0
Fair Value, Inputs, Level 1 | Foreign Exchange Forward Contracts
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Assets	0	0
Liabilities	0	0
Fair Value, Inputs, Level 1 | Interest Rate Swap
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Assets		0
Liabilities	0	0
Fair Value, Inputs, Level 1 | Commodity Contract
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Liabilities		0
Fair Value, Inputs, Level 1 | Contingent Considerations on Acquisitions
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Liabilities	0
Fair Value, Inputs, Level 1 | Long-term Debt
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Liabilities		0
Fair Value, Inputs, Level 2
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Assets	10.7	36
Liabilities	6.9	56.7
Fair Value, Inputs, Level 2 | Foreign Exchange Forward Contracts
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Assets	10.7	35.9
Liabilities	5.6	10.3
Fair Value, Inputs, Level 2 | Interest Rate Swap
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Assets		0.1
Liabilities	1.3	1.2
Fair Value, Inputs, Level 2 | Commodity Contract
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Liabilities		0.1
Fair Value, Inputs, Level 2 | Contingent Considerations on Acquisitions
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Liabilities	0
Fair Value, Inputs, Level 2 | Long-term Debt
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Liabilities		45.1
Fair Value, Inputs, Level 3
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Assets	0	0
Liabilities	7.8	0
Fair Value, Inputs, Level 3 | Foreign Exchange Forward Contracts
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Assets	0	0
Liabilities	0	0
Fair Value, Inputs, Level 3 | Interest Rate Swap
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Assets		0
Liabilities	0	0
Fair Value, Inputs, Level 3 | Commodity Contract
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Liabilities		0
Fair Value, Inputs, Level 3 | Contingent Considerations on Acquisitions
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Liabilities	$ 7.8
Fair Value, Inputs, Level 3 | Long-term Debt
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Liabilities		$ 0

FAIR VALUE MEASUREMENT - LEVEL

FAIR VALUE MEASUREMENT - LEVEL 3 LIABILITIES WITH UNOBSERVABLE INPUTS (Details) $ in Millions	7 Months Ended
	Sep. 30, 2016USD ($)
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Balance, February 29, 2016	$ 7.6
Effect of exchange rate changes	0.2
Balance at September 30, 2016	$ 7.8

FAIR VALUE MEASUREMENT - ADDITI

FAIR VALUE MEASUREMENT - ADDITIONAL INFORMATION (Details) - USD ($) $ in Millions	Sep. 30, 2016	Dec. 31, 2015
Estimate of Fair Value, Fair Value Disclosure
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt, fair value	$ 1,593	$ 1,160.7
Carrying (Reported) Amount, Fair Value Disclosure
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt, fair value	$ 1,579.7	$ 1,150.2

INCOME TAXES - ADDITIONAL INFOR

INCOME TAXES - ADDITIONAL INFORMATION (Details) - USD ($) $ in Millions	3 Months Ended	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2016
Income Tax Disclosure [Abstract]
Tax benefit from release of valuation allowance		$ 77.1
Tax expense related to prior years tax matters	$ 5.1	$ 9.6

FINANCING ARRANGEMENTS - LONG-T

FINANCING ARRANGEMENTS - LONG-TERM BORROWINGS (Details)	Oct. 27, 2016USD ($)	Aug. 15, 2016CHF (SFr)	Oct. 27, 2016EUR (€)	Sep. 30, 2016USD ($)	Aug. 15, 2016USD ($)	Aug. 15, 2016EUR (€)	Aug. 15, 2016CHF (SFr)	Jun. 30, 2016USD ($)	Mar. 16, 2016USD ($)	Feb. 19, 2016EUR (€)
Debt Instrument [Line Items]
Remaining borrowing capacity | $				$ 174,500,000
Revolving Credit Agreement
Debt Instrument [Line Items]
Facility term loan outstanding | $									$ 52,500,000
Line of credit, maximum borrowing capacity | $				500,000,000				$ 500,000,000
Revolving Credit Agreement | Subsequent Event
Debt Instrument [Line Items]
Repayments of debt | $	$ 375,000,000
Commercial Paper
Debt Instrument [Line Items]
Facility term loan outstanding | $				375,000,000
Senior Notes | Subsequent Event
Debt Instrument [Line Items]
Senior notes			€ 350,000,000
Weighted average interest rate			1.40%
Senior Notes | Subsequent Event | Sirona Dentsply International
Debt Instrument [Line Items]
Senior notes			€ 87,500,000
Senior Notes | Subsequent Event | Sirona Dentsply Services GmbH
Debt Instrument [Line Items]
Senior notes			262,500,000
Series F Senior Notes | Senior Notes
Debt Instrument [Line Items]
Senior notes										€ 11,000,000
Weighted average interest rate										2.05%
Series F Senior Notes | Senior Notes | Subsequent Event | Sirona Dentsply Services GmbH
Debt Instrument [Line Items]
Senior notes			€ 19,500,000
Weighted average interest rate			1.58%
Series G Senior Notes | Senior Notes
Debt Instrument [Line Items]
Senior notes										€ 15,000,000
Weighted average interest rate										2.05%
Series G Senior Notes | Senior Notes | Subsequent Event | Sirona Dentsply Services GmbH
Debt Instrument [Line Items]
Senior notes			€ 33,000,000
Weighted average interest rate			1.58%
Series H Senior Notes | Senior Notes
Debt Instrument [Line Items]
Senior notes										€ 45,000,000
Weighted average interest rate										2.45%
Series H Senior Notes | Senior Notes | Subsequent Event | Sirona Dentsply Services GmbH
Debt Instrument [Line Items]
Senior notes			€ 31,500,000
Weighted average interest rate			1.65%
Private Placement
Debt Instrument [Line Items]
Short-term debt | $				75,000,000
Us Dollar Denominated Note Due February 2016 | Private Placement Notes
Debt Instrument [Line Items]
Senior notes | $				$ 250,000,000
Series J Senior Notes | Senior Notes
Debt Instrument [Line Items]
Senior notes						€ 40,000,000
Weighted average interest rate					2.25%	2.25%	2.25%
Series K Senior Notes | Senior Notes
Debt Instrument [Line Items]
Senior notes						€ 66,000,000
Weighted average interest rate					2.25%	2.25%	2.25%
Series L Senior Notes | Senior Notes
Debt Instrument [Line Items]
Senior notes | SFr							SFr 140,000,000
Weighted average interest rate					1.17%	1.17%	1.17%
Series M Senior Notes | Senior Notes
Debt Instrument [Line Items]
Senior notes | SFr							SFr 65,000,000
Weighted average interest rate					1.33%	1.33%	1.33%
U.S. Dollar Denominated Due August 2016 | Senior Notes
Debt Instrument [Line Items]
Senior notes | $					$ 300,000,000
Term Loan Due September 2016
Debt Instrument [Line Items]
Repayments of debt | SFr		SFr 65,000,000
Series N Senior Notes | Senior Notes | Subsequent Event | Sirona Dentsply International
Debt Instrument [Line Items]
Senior notes			€ 17,500,000
Weighted average interest rate			0.98%
Series O Senior Notes | Senior Notes | Subsequent Event | Sirona Dentsply International
Debt Instrument [Line Items]
Senior notes			€ 14,500,000
Weighted average interest rate			1.31%
Series P Senior Notes | Senior Notes | Subsequent Event | Sirona Dentsply International
Debt Instrument [Line Items]
Senior notes			€ 3,000,000
Weighted average interest rate			1.31%
Series Q Senior Notes | Senior Notes | Subsequent Event | Sirona Dentsply International
Debt Instrument [Line Items]
Senior notes			€ 15,500,000
Weighted average interest rate			1.50%
Series R Senior Notes | Senior Notes | Subsequent Event | Sirona Dentsply International
Debt Instrument [Line Items]
Senior notes			€ 2,000,000
Weighted average interest rate			1.50%
Series S Senior Notes | Senior Notes | Subsequent Event | Sirona Dentsply International
Debt Instrument [Line Items]
Senior notes			€ 6,500,000
Weighted average interest rate			1.58%
Series T Senior Notes | Senior Notes | Subsequent Event | Sirona Dentsply International
Debt Instrument [Line Items]
Senior notes			€ 11,000,000
Weighted average interest rate			1.58%
Series U Senior Notes | Senior Notes | Subsequent Event | Sirona Dentsply International
Debt Instrument [Line Items]
Senior notes			€ 10,500,000
Weighted average interest rate			1.65%
Series V Senior Notes | Senior Notes | Subsequent Event | Sirona Dentsply International
Debt Instrument [Line Items]
Senior notes			€ 7,000,000
Weighted average interest rate			1.65%
Series A Senior Notes | Senior Notes | Subsequent Event | Sirona Dentsply Services GmbH
Debt Instrument [Line Items]
Senior notes			€ 52,500,000
Weighted average interest rate			0.98%
Series B Senior Notes | Senior Notes | Subsequent Event | Sirona Dentsply Services GmbH
Debt Instrument [Line Items]
Senior notes			€ 43,500,000
Weighted average interest rate			1.31%
Series C Senior Notes | Senior Notes | Subsequent Event | Sirona Dentsply Services GmbH
Debt Instrument [Line Items]
Senior notes			€ 9,000,000
Weighted average interest rate			1.31%
Series D Senior Notes | Senior Notes | Subsequent Event | Sirona Dentsply Services GmbH
Debt Instrument [Line Items]
Senior notes			€ 46,500,000
Weighted average interest rate			1.50%
Series E Senior Notes | Senior Notes | Subsequent Event | Sirona Dentsply Services GmbH
Debt Instrument [Line Items]
Senior notes			€ 6,000,000
Weighted average interest rate			1.50%
Series I Senior Notes | Senior Notes
Debt Instrument [Line Items]
Senior notes | SFr							SFr 58,000,000
Weighted average interest rate					1.01%	1.01%	1.01%
Series I Senior Notes | Senior Notes | Subsequent Event | Sirona Dentsply Services GmbH
Debt Instrument [Line Items]
Senior notes			€ 21,000,000
Weighted average interest rate			1.65%

GOODWILL AND INTANGIBLE ASSET77

GOODWILL AND INTANGIBLE ASSETS - RECONCILIATION OF CHANGES IN GOODWILL (Details) $ in Millions	Apr. 30, 2016reporting_unit	Apr. 30, 2016USD ($)	Sep. 30, 2016USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
Number of reporting units | reporting_unit	20
Goodwill [Roll Forward]
Balance, beginning of the year		$ 1,987.6	$ 1,987.6
Merger related additions			3,762.9
Acquisition related additions			234.1
Adjustments of provisional amounts on prior acquisitions			1.6
Effects of exchange rate changes			70.5
Balance, end of the year			6,056.7
Dental And Healthcare Consumables
Goodwill [Roll Forward]
Balance, beginning of the year		956.6	956.6
Merger related additions			112.9
Acquisition related additions			8.4
Adjustments of provisional amounts on prior acquisitions			1.6
Effects of exchange rate changes			31.2
Balance, end of the year			1,110.7
Technologies
Goodwill [Roll Forward]
Balance, beginning of the year		$ 1,031	1,031
Merger related additions			3,650
Acquisition related additions			225.7
Adjustments of provisional amounts on prior acquisitions			0
Effects of exchange rate changes			39.3
Balance, end of the year			$ 4,946
Minimum
Goodwill [Line Items]
Discounted cash flow, discount rate (as a percent)		6.70%
Maximum
Goodwill [Line Items]
Discounted cash flow, discount rate (as a percent)		14.70%

GOODWILL AND INTANGIBLE ASSET78

GOODWILL AND INTANGIBLE ASSETS - IDENTIFIABLE DEFINITE-LIVED AND INDEFINITE-LIVED INTANGIBLE ASSETS (Details) - USD ($) $ in Millions	Sep. 30, 2016	Dec. 31, 2015
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 2,379.1	$ 703.2
Accumulated Amortization	(395.5)	(281.3)
Net Carrying Amount	1,983.6	421.9
Identifiable intangible assets, gross	3,531.1	882
Identifiable intangible assets, net	3,135.6	600.7
Trademarks And In-Process Research And Development
Finite-Lived Intangible Assets [Line Items]
Indefinite-lived intangible assets, gross carrying amount	1,152	178.8
Patents and developed technology
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	1,252	164.8
Accumulated Amortization	(157.3)	(95)
Net Carrying Amount	1,094.7	69.8
Trademarks
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	68.7	67
Accumulated Amortization	(39.5)	(36)
Net Carrying Amount	29.2	31
Licensing Agreements
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	34	33.7
Accumulated Amortization	(26.5)	(24.9)
Net Carrying Amount	7.5	8.8
Customer relationships
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	1,024.4	437.7
Accumulated Amortization	(172.2)	(125.4)
Net Carrying Amount	$ 852.2	$ 312.3

COMMITMENTS AND CONTINGENCIES -

COMMITMENTS AND CONTINGENCIES - ADDITIONAL INFORMATION (Details)	Jan. 20, 2014employee	Apr. 30, 2016lawsuit	Dec. 31, 2015lawsuit	Oct. 05, 2015lawsuit
Former Employee | Eastern District Of Pennsylvania
Commitments and Contingencies Disclosure [Line Items]
Number of plaintiffs | employee	2
Employee | Eastern District Of Pennsylvania
Commitments and Contingencies Disclosure [Line Items]
Number of plaintiffs | employee	1
Class Action Lawsuit, Sirona Merger
Commitments and Contingencies Disclosure [Line Items]
Number of pending claims | lawsuit				2
Number of cases withdrawn | lawsuit		1	1