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Restructuring Costs | 6 Months Ended
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Jun. 30, 2019
Restructuring and Related Activities [Abstract] |
Restructuring Costs | Restructuring Costs Restructuring provisions were determined based on estimates prepared at the time the restructuring actions were approved by management and are periodically updated for changes. Restructuring amounts also include amounts recognized as incurred. Accelerated Transformation Plan The Company’s Accelerated Transformation Plan, which was initiated during the first quarter of 2018, was designed in part, to divest the Company’s industrial and commercial product assets and non-core consumer businesses. The Accelerated Transformation Plan also focuses on the realignment of the Company’s management structure and overall cost structure as a result of the completed and planned divestitures. Restructuring costs associated with the transformation plan include employee-related costs, including severance, retirement and other termination benefits, contract termination costs and other costs. Other Restructuring In addition to the Accelerated Transformation Plan, the Company has incurred restructuring costs for various other restructuring activities. Restructuring Costs Restructuring costs incurred by reportable business segments for all restructuring activities in continuing operations for the periods indicated are as follows (in millions):
| Three Months Ended June 30, |  | Six Months Ended June 30,
| 2019 |  | 2018 |  | 2019 |  | 2018
Food and Appliances | $ | 2.2 |  |  | $ | 3.3 |  |  | $ | 4.0 |  |  | $ | 3.9 |
Home and Outdoor Living | 2.0 |  |  | 19.7 |  |  | 4.5 |  |  | 20.5 |
Learning and Development | 0.9 |  |  | 1.8 |  |  | 4.7 |  |  | 3.9 |
Corporate | 1.6 |  |  | 20.9 |  |  | 4.4 |  |  | 22.8 |
| $ | 6.7 |  |  | $ | 45.7 |  |  | $ | 17.6 |  |  | $ | 51.1 |
Restructuring costs incurred during the three and six months ended June 30, 2019 and 2018 primarily relate to the Accelerated Transformation Plan and Jarden Integration. Accrued restructuring costs activity for the six months ended June 30, 2019 are as follows (in millions):
| Balance at December 31, 2018 |  | Restructuring Costs, Net |  | Payments |  | Reclassification (1) |  | Foreign Currency and Other |  | Balance at June 30, 2019
Employee severance, termination benefits and relocation costs | $ | 20.6 |  |  | $ | 11.3 |  |  | $ | (19.9 | ) |  | $ | — |  |  | $ | (0.8 | ) |  | $ | 11.2 |
Exited contractual commitments and other | 46.6 |  |  | 6.3 |  |  | (14.7 | ) |  | (13.6 | ) |  | (0.5 | ) |  | 24.1 |
| $ | 67.2 |  |  | $ | 17.6 |  |  | $ | (34.6 | ) |  | $ | (13.6 | ) |  | $ | (1.3 | ) |  | $ | 35.3 |
(1) Reclassification due to the adoption of ASU 2016-02 (see Footnote 1)

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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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