Restructuring and related charges Restructuring and related charges (Tables)

12 Months Ended

Sep. 30, 2014

Restructuring and Related Activities [Abstract]

Summarization of Restructuring and Related Charges

The following table summarizes restructuring and related charges incurred by the Global Expense Rationalization Initiatives, HHI Business Rationalization Initiatives, and the Global Cost Reduction Initiatives, as well as other initiatives which were not significant, for Fiscal 2014 and 2013 and where those charges are classified in the accompanying Consolidated Statements of Operations:



	Fiscal
Initiatives:	2014		2013		2012		Charges Since Inception		Expected Future Charges		Total Projected Costs		Expected Completion Date
Global Expense Rationalization	$	13.4	$	11.3	$	—	$	24.7	$	21.8	$	46.5	September 30, 2015
HHI Business Rationalization initiatives	4.5		—		—		4.5		4.5		9.0		September 30, 2016
Global Cost Reduction	1.3		16.4		18.7		100.7		4.4		105.1		January 31, 2015
Other (a)	3.7		6.3		0.9
	$	22.9	$	34.0	$	19.6

Classification:
Cost of consumer products and other goods sold	$	3.7	$	10.0	$	9.8
Selling, acquisition, operating and general expenses	19.2		24.0		9.8
	$	22.9	$	34.0	$	19.6

Restructuring, Impairment, and Other Activities Disclosure [Text Block]

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,
	2014		2013			2012
Costs included in cost of goods sold:
Global Expense Rationalization Initiatives:
Termination benefits	$	1.0	$	—		$	—
Global Cost Reduction Initiatives:
Termination benefits	—		0.2			2.9
Other associated benefits	0.1		3.3			6.9
HHI Business and other restructuring initiatives:
Termination benefits	—		0.2			—
Other associated benefits	2.6		6.3			—
Total included in cost of goods sold	3.7		10.0			9.8
Costs included in selling, acquisition, operating and general expenses:
Global Expense Rationalization Initiatives:
Termination benefits	5.5		10.3			—
Other associated benefits	6.9		1.1			—
Global Cost Reduction Initiatives:
Termination benefits	0.2		6.3			3.1
Other associated benefits	1.0		6.4			5.8
HHI Business and other restructuring initiatives:
Termination benefits	4.5		—			—
Other associated benefits	1.1		(0.1		)	0.9
Total included in selling, acquisition, operating and general expenses:	19.2		24.0			9.8
Total restructuring and related charges	$	22.9	$	34.0		$	19.6

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 2014:



	Accrual Balance at September 30, 2013		Provisions		Cash Expenditures			Non-Cash Items			Accrual Balance at September 30, 2014		Expensed as Incurred (a)
Global Expense Rationalization Initiatives:
Termination benefits	$	7.3	$	3.5	$	(7.0	)	$	0.3		$	4.1	$	3.0
Other costs	—		1.5		—			(0.1		)	1.4		5.4
	7.3		5.0		(7.0		)	0.2			5.5		8.4
Global Cost Reduction Initiatives:
Termination benefits	4.9		0.2		(3.5		)	(0.3		)	1.3		—
Other costs	0.4		—		(0.7		)	0.5			0.2		1.1
	5.3		0.2		(4.2		)	0.2			1.5		1.1
HHI Business and other restructuring initiatives:	4.1		5.6		(4.3		)	(0.6		)	4.8		2.6
	$	16.7	$	10.8	$	(15.5	)	$	(0.2	)	$	11.8	$	12.1

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