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Restructuring and Related Charges (Tables)

12 Months Ended

Sep. 30, 2012

Summarization of Restructuring and Related Charges

The following table summarizes restructuring and related charges incurred by the Global Cost Reduction Initiatives, as well as other initiatives which were not significant in the periods presented below, and where those charges are classified in the accompanying Consolidated Statements of Operations:

Restructuring and Related Charges

		Year Ended September 30,												Charges Since Inception				Expected Future Charges				Total Projected Costs				Expected Completion Date
Initiatives:		2012				2011				2010
Global Cost Reduction		$	18,690			$	25,484			$	18,443			$	83,018			$	5,597			$	88,615				January 31, 2015
Other			901				3,160				5,675
		$	19,591			$	28,644			$	24,118
Classification:
Cost of goods sold		$	9,835			$	7,841			$	7,150
Selling, general and administrative			9,756				20,803				16,968
		$	19,591			$	28,644			$	24,118

Summary of Restructuring and Related Charges Incurred by Type of Charge

The following table summarizes restructuring and related charges incurred by type of charge and where those charges are classified in the accompanying Consolidated Statements of Operations:

		Year Ended September 30,
		2012				2011				2010
Costs included in cost of goods sold:
Global Cost Reduction Initiatives:
Termination benefits		$	2,941			$	1,679			$	2,630
Other associated costs			6,894				5,889				2,273
Other restructuring initiatives:
Termination benefits			—				—				201
Other associated costs			—				273				2,046
Total included in cost of goods sold			9,835				7,841				7,150
Costs included in selling, general and administrative expenses:
Global Cost Reduction Initiatives:
Termination benefits			3,079				10,155				4,268
Other associated costs			5,776				7,761				9,272
Other restructuring initiatives:
Termination benefits			—				956				5,269
Other associated costs			901				1,931				(1,841	)
Total included in selling, general and administrative expenses			9,756				20,803				16,968
Total restructuring and related charges		$	19,591			$	28,644			$	24,118

Summarization of Remaining Accrual Balance Associated with Initiatives and Activity

The following table summarizes the remaining accrual balance associated with the initiatives and the activity during Fiscal 2012:

Remaining Accrual Balance

Initiatives		Accrual Balance at September 30, 2011				Provisions				Cash Expenditures				Non-Cash Items				Accrual Balance at September 30, 2012				Expensed as Incurred (a)
Global Cost Reduction Initiatives:
Termination benefits		$	8,795			$	2,095			$	(7,765	)		$	127			$	3,252			$	3,926
Other costs			3,021				(169	)			(1,353	)			(404	)			1,095				12,838
			11,816				1,926				(9,118	)			(277	)			4,347				16,764
Other initiatives			4,371				(63	)			(2,094	)			11				2,225				964
		$	16,187			$	1,863			$	(11,212	)		$	(266	)		$	6,572			$	17,728

(a) Consists of amounts not impacting the accrual for restructuring and related charges.

X

- Definition

The entire disclosure for aggregate costs incurred during the period for restructuring, remediation, implementation, integration and asset impairment activities. Description of restructuring activities such as exit and disposal activities, could 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. This would also include disclosure of the charge against earnings resulting from the aggregate write down of all assets from their carrying value to their fair value.

+ References

No definition available.

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- Definition

Tabular disclosure of restructuring and related costs by type of restructuring including the description of the restructuring costs, such as the expected cost; the costs incurred during the period; the cumulative costs incurred as of the balance sheet date; the income statement caption within which the restructuring charges recognized for the period are included; and changes to an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost.

+ References

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- Definition

Tabular disclosure of an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 420

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (b)(2)

-URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 420

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-Section S99

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-Subparagraph (SAB Topic 5.P.4(b)(2))

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 146

-Paragraph 20

-Subparagraph b(2)

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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