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Restructuring Activities | 6 Months Ended
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Jun. 30, 2019
Restructuring and Related Activities [Abstract] |
Restructuring Activities | Restructuring Activities For the three and six months ended June 30, 2019, the Company incurred $29.3 million and $36.7 million, respectively, of restructuring charges and $21.3 million and $38.0 million, respectively, of other related costs. These were primarily a result of restructuring costs associated with the Company’s Reinvent SEE strategy. Our Restructuring Program consists of previously existing restructuring programs and the new three-year restructuring program which is part of our Reinvent SEE strategy. The Company expects restructuring activities to be completed by the end of 2021. The Board of Directors has approved cumulative restructuring spend of $840 to $885 million. Restructuring spend is estimated to be incurred as follows:
(in millions) |  | Total Restructuring Program Range |  | Less Cumulative Spend to Date |  | Remaining Restructuring Spend(2)
|  | Low |  | High |  |  |  | Low |  | High
Costs of reduction in headcount as a result of reorganization |  | $ | 355 |  |  | $ | 370 |  |  | $ | (322 | ) |  | $ | 33 |  |  | $ | 48 |
Other expenses associated with the Program |  | 230 |  |  | 245 |  |  | (174 | ) |  | 56 |  |  | 71 |
Total expense |  | 585 |  |  | 615 |  |  | (496 | ) |  | 89 |  |  | 119 |
Capital expenditures |  | 255 |  |  | 270 |  |  | (238 | ) |  | 17 |  |  | 32 |
Total estimated cash cost(1) |  | $ | 840 |  |  | $ | 885 |  |  | $ | (734 | ) |  | $ | 106 |  |  | $ | 151 |
(1) | Total estimated cash cost excludes the impact of foreign currency and non-cash depreciation and amortization charges.
(2) | Remaining restructuring spend primarily consists of restructuring costs associated with the Company’s Reinvent SEE strategy, and the completion of our efforts to eliminate stranded costs.
The following table details our restructuring activities reflected in the Condensed Consolidated Statements of Operations for the three and six months ended June 30, 2019 and 2018:
|  | Three Months Ended June 30, |  | Six Months Ended June 30,
(In millions) |  | 2019 |  | 2018 |  | 2019 |  | 2018
Other associated costs |  | $ | 21.3 |  |  | $ | 0.4 |  |  | $ | 38.0 |  |  | $ | 2.6 |
Restructuring charges |  | 29.3 |  |  | 7.1 |  |  | 36.7 |  |  | 15.7 |
Total charges |  | $ | 50.6 |  |  | $ | 7.5 |  |  | $ | 74.7 |  |  | $ | 18.3 |
Capital expenditures |  | $ | 1.8 |  |  | $ | 0.3 |  |  | $ | 2.3 |  |  | $ | 0.5 |
The restructuring accrual, spending and other activity for the six months ended June 30, 2019 and the accrual balance remaining at June 30, 2019 related to these programs were as follows:
(In millions) |
Restructuring accrual at December 31, 2018 | $ | 37.5 |
Accrual and accrual adjustments | 36.7 |
Cash payments during 2019 | (19.9 | )
Effect of changes in foreign currency exchange rates | 0.6 |
Restructuring accrual at June 30, 2019 | $ | 54.9 |
We expect to pay $52.4 million of the accrual balance remaining at June 30, 2019 within the next twelve months. This amount is included in accrued restructuring costs on the Condensed Consolidated Balance Sheets at June 30, 2019. The remaining accrual of $2.5 million is expected to be substantially paid by the end of 2020. This amount is included in other non-current liabilities on our Condensed Consolidated Balance Sheets at June 30, 2019.

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- Definition The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -URI http://asc.fasb.org/topic&trid=2175745 + Details
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