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Restructuring | 12 Months Ended
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Dec. 31, 2020
Restructuring and Related Activities [Abstract] |
Restructuring | Restructuring The Company has engaged and expects to continue to engage in restructuring activities, which requires management to utilize significant estimates related to the timing and amount of severance and other employee separation costs for workforce reductions and other separation programs and other exit costs associated with restructuring activities. The Company's accrual for severance and other employee separation costs depends on whether the costs result from an ongoing severance plan or are one-time costs. The Company accounts for relevant expenses as severance costs when we have an established severance policy, statutory requirements dictate the severance amounts, or if our historical experience is to routinely provide certain benefits to impacted employees. The Company recognizes severance costs when it is probable that benefits will be paid and the amount can be reasonably estimated. The Company estimates one-time severance and other employee costs related to exit and disposal activities not resulting from an ongoing severance plan based on the benefits available to the employees being terminated. The Company recognizes these costs when we identify the specific classification or functions of the employees being terminated, notify the employees who might be included in the termination, and expect to terminate employees within the legally required notification period. When employees are receiving incentives to stay beyond the legally required notification period, we record the cost of their severance over the remaining service period. Restructuring costs incurred by reportable business segment for all restructuring activities in continuing operations for the years ended December 31, are as follows (in millions):
| 2020 |  | 2019 |  | 2018
Appliances and Cookware | $ | 1 |  |  | $ | 2 |  |  | $ | 3 |
Commercial Solutions | 4 |  |  | 3 |  |  | 6 |
Home Solutions | 10 |  |  | 9 |  |  | 8 |
Learning and Development | 3 |  |  | 6 |  |  | 8 |
Outdoor and Recreation | 2 |  |  | 2 |  |  | 27 |
Corporate | 1 |  |  | 5 |  |  | 35 |
| $ | 21 |  |  | $ | 27 |  |  | $ | 87 |
Accrued restructuring costs activity for the year ended December 31, 2020 are as follows (in millions):
| Balance at December 31, 2019 |  | Restructuring Costs, Net |  | Payments |  |  |  | Foreign Currency and Other |  | Balance at December 31, 2020
Severance and termination costs | $ | 10 |  |  | $ | 15 |  |  | $ | (18) |  |  |  |  | $ | — |  |  | $ | 7 |
Contract termination and other costs | 12 |  |  | 6 |  |  | (9) |  |  |  |  | (5) |  |  | 4 |
| $ | 22 |  |  | $ | 21 |  |  | $ | (27) |  |  |  |  | $ | (5) |  |  | $ | 11 |
Accrued restructuring costs activity for the year ended December 31, 2019 are as follows (in millions):
| Balance at December 31, 2018 |  | Restructuring Costs, Net |  | Payments |  | Reclassifications (1) |  | Foreign Currency and Other (2) |  | Balance at December 31, 2019
Severance and termination costs | $ | 24 |  |  | $ | 20 |  |  | $ | (33) |  |  | $ | — |  |  | $ | (1) |  |  | $ | 10 |
Contract termination and other costs | 47 |  |  | 7 |  |  | (27) |  |  | (14) |  |  | (1) |  |  | 12 |
| $ | 71 |  |  | $ | 27 |  |  | $ | (60) |  |  | $ | (14) |  |  | $ | (2) |  |  | $ | 22 |
(1)Reclassification due to the adoption of ASU 2016-02 - “Leases (Topic 842)”, which requires lessees to recognize a right-of-use asset and lease liability for all leases with terms of more than 12 months. (2)Includes non-cash restructuring charges primarily related to stock-based awards of $1 million for 2019. 2020 Restructuring Plan The Company’s 2020 restructuring program, which was initiated during the second quarter of 2020 largely in response to the impact of the COVID-19 pandemic, was designed to reduce overhead costs, streamline certain underperforming operations and improve future profitability. The restructuring costs, which impact all segments, include employee-related costs, including severance and other termination benefits. During the year ended December 31, 2020, the Company recorded restructuring charges of $19 million in connection with the program. The Company currently estimates aggregate restructuring charges of approximately $30 million to $35 million to be incurred for projects launched in connection with the program. All cash payments are expected to be paid within one year of charges incurred. Accelerated Transformation Plan The Company’s ATP, which was initiated during the first quarter of 2018 and completed at the end of 2019, was designed in part, to divest the Company’s non-core consumer businesses and focus on the realignment of the Company’s management structure and overall cost structure as a result of the completed divestitures. Restructuring costs associated with the ATP included employee-related costs, including severance, retirement and other termination benefits, as well as contract termination costs and other costs. Restructuring costs incurred during 2019 and 2018 are primarily related to the ATP. Other Restructuring-Related Costs The Company regularly incurs other restructuring-related costs in connection with various discrete initiatives which are recorded in cost of products sold and SG&A in the Consolidated Statements of Operations based on the nature of the underlying costs incurred.

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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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