For the three and nine months ended September 30, 2022, the Company incurred $0.6 million and $4.6 million of restructuring charges, respectively, and $1.6 million and $8.5 million of other costs associated with our restructuring program, respectively. These charges were incurred in connection with the Company’s Reinvent SEE business transformation.

In December 2018, the Board of Directors approved our Reinvent SEE business transformation, which included the related restructuring program (“Program”). Spend associated with our previously existing restructuring programs at the time of Reinvent SEE’s approval was substantially completed as of December 31, 2020, and is no longer included in the restructuring program totals below.

The Board of Directors originally approved the Program with a cumulative restructuring spend of up to $220 million and a three-year term. The Board of Directors later extended the Program to the end of calendar year 2022. This extension does not expand the total authorized Program spend and is primarily related to on-going initiatives, including those related to SEE's continued digital transformation.


(In millions)	Total Restructuring Program Range				Less Program Spend to Date		Remaining Restructuring Spend
	Low		High				Low		High
Costs of reduction in headcount as a result of reorganization	$	80	$	85	$	(79)	$	1	$	6
Other expenses associated with the Program	110		115		(110)		—		5
Total expense	$	190	$	200	$	(189)	$	1	$	11
Capital expenditures	20		20		(19)		1		1
Total estimated cash cost(1)	$	210	$	220	$	(208)	$	2	$	12

(1) Total estimated cash cost excludes the impact of proceeds expected from the sale of property and equipment and foreign currency impact.

The following table details our aggregate restructuring activities incurred under the Program as reflected in the Condensed Consolidated Statements of Operations:


	Three Months Ended September 30,				Nine Months Ended September 30,
(In millions)	2022		2021		2022		2021

Other associated costs	$	1.6	$	5.4	$	8.5	$	15.5
Restructuring charges	0.6		2.4		4.6		4.5


Total charges	$	2.2	$	7.8	$	13.1	$	20.0
Capital expenditures	$	3.3	$	1.7	$	9.1	$	5.0

The aggregate restructuring accrual, spending and other activity for the nine months ended September 30, 2022 and the accrual balance remaining at September 30, 2022 related to the Program were as follows:


(In millions)





Restructuring accrual at December 31, 2021	$	11.3
Accrual and accrual adjustments	4.6
Cash payments during 2022	(6.9)

Effect of changes in foreign currency exchange rates	(0.3)
Restructuring accrual at September 30, 2022	$	8.7

We expect to pay $8.5 million of the accrual balance remaining at September 30, 2022 within the next twelve months. This amount is included in Accrued restructuring costs on the Condensed Consolidated Balance Sheets at September 30, 2022. The remaining accrual of $0.2 million is expected to primarily be paid in 2023. These amounts are included in Other non-current liabilities on our Condensed Consolidated Balance Sheets at September 30, 2022.

One of the components of the Reinvent SEE business transformation was to enhance the operational efficiency of the Company by acting as “One SEE.” The Program was approved by our Board of Directors as a consolidated program benefiting both Food and Protective, and accordingly the expected Program spend by reporting segment is not available. However, of the total remaining restructuring accrual of $8.7 million as of September 30, 2022, $3.0 million was attributable to Food and $5.7 million was attributable to Protective.