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Restructuring and related charges | 3 Months Ended
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Dec. 31, 2017
Restructuring and Related Activities [Abstract] |
Restructuring and Related Charges | The following table summarizes restructuring and related charges incurred during the three months ended December 31, 2017 and 2016, and where those charges are classified in the accompanying Condensed Consolidated Statements of Operations:
|  | Three months ended December 31,
Initiatives: |  | 2017 |  | 2016
HHI distribution center consolidation |  | $ | 15.2 |  |  | $ | — |
GAC business rationalization initiative |  | 4.0 |  |  | 1.5 |
Pet rightsizing initiative |  | 0.6 |  |  | — |
Other restructuring activities |  | 0.6 |  |  | 0.7 |
Total restructuring and related charges |  | $ | 20.4 |  |  | $ | 2.2 |
Reported as: |  |  |  |
Cost of goods sold |  | $ | 1.8 |  |  | $ | 1.1 |
Selling, acquisition, operating and general expenses |  | 18.6 |  |  | 1.1 |
ectrum Brands is entering or may enter into small, less significant initiatives and restructuring activities to reduce costs and improve margins throughout the organization (“Other Restructuring Activities”). Individually these activities are not substantial, and occur over a shorter time period (less than 12 months). The following table summarizes restructuring and related charges incurred during the three months ended December 31, 2017 and 2016, and where those charges are classified in the accompanying Condensed Consolidated Statements of Operations:
|  | Three months ended December 31,
Initiatives: |  | 2017 |  | 2016
HHI distribution center consolidation |  | $ | 15.2 |  |  | $ | — |
GAC business rationalization initiative |  | 4.0 |  |  | 1.5 |
Pet rightsizing initiative |  | 0.6 |  |  | — |
Other restructuring activities |  | 0.6 |  |  | 0.7 |
Total restructuring and related charges |  | $ | 20.4 |  |  | $ | 2.2 |
Reported as: |  |  |  |
Cost of goods sold |  | $ | 1.8 |  |  | $ | 1.1 |
Selling, acquisition, operating and general expenses |  | 18.6 |  |  | 1.1 |
The following table summarizes restructuring and related charges for the three months ended December 31, 2017 and 2016, and cumulative costs for current restructuring initiatives as of December 31, 2017, by cost type:
|  | Three months ended December 31, |  |  |  |
Cost Type: |  | 2017 |  | 2016 |  | Cumulative costs through December 31, 2017 |  | Future costs to be incurred
Termination benefits |  | $ | 1.1 |  |  | $ | 0.8 |  |  | $ | 12.1 |  |  | $ | 0.2 |
Other costs |  | 19.3 |  |  | 1.4 |  |  | 73.9 |  |  | 16.0 |
Total restructuring and related charges |  | $ | 20.4 |  |  | $ | 2.2 |  |  | $ | 86.0 |  |  | $ | 16.2 |
Termination benefits consist of involuntary employee termination benefits and severance pursuant to a one-time benefit arrangement recognized as part of a restructuring initiative. Other costs consist of non-termination type costs related to restructuring initiatives such as incremental costs to consolidate or close facilities, relocate employees, cost to retrain employees to use newly deployed assets or systems, lease termination costs, and redundant or incremental transitional operating costs and customer fines and penalties during transition, among others.

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- Definition Tabular disclosure of costs incurred for restructuring including, but not limited to, exit and disposal activities, remediation, implementation, integration, asset impairment, and charges against earnings from the write-down of assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -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 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 5.P.4) -URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140904-122747 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 5.P.3) -URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140864-122747 + Details
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