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Restructuring and Related Charges (Tables)

12 Months Ended

Sep. 30, 2020

Restructuring and Related Activities [Abstract]

Schedule of Restructuring and Related Charges

The following summarizes restructuring and related charges for the years ended September 30, 2020, 2019, and 2018:

(in millions)						2020						2019						2018
Global productivity improvement program						$	71.6					$	60.9					$	—
HHI distribution center consolidation						—						2.3						52.0
GPC rightsizing initiative						—						—						12.1
Other restructuring activities						1.0						2.5						11.5
Total restructuring and related charges						$	72.6					$	65.7					$	75.6
Reported as:
Cost of goods sold						$	14.3					$	2.8					$	3.6
Operating expense						58.3						62.9						72.0

Schedule of Costs Incurred and Cumulative Costs by Cost Type

The following summarizes restructuring and related charges for the years ended September 30, 2020, 2019, and 2018, and cumulative costs of restructuring initiatives as of September 30, 2020, by cost type. Termination costs 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:

(in millions)						Termination Benefits						Other Costs						Total
For the year ended September 30, 2020						$	12.8					$	59.8					$	72.6
For the year ended September 30, 2019						9.8						55.9						65.7
For the year ended September 30, 2018						7.8						67.8						75.6
Cumulative costs through September 30, 2020						22.8						109.7						132.5
Future costs to be incurred						5.8						25.2						31.0

Schedule of Rollforward of Restructuring Accrual

The following is a rollforward of the accrual related to all restructuring and related activities, included within Other Current Liabilities, by cost type, for the years ended September 30, 2020, 2019, and 2018:

(in millions)						Termination Benefits						Other Costs						Total
Accrual balance at September 30, 2018						$	3.1					$	4.7					$	7.8
Provisions						7.9						26.7						34.6
Cash expenditures						(3.8)						(3.3)						(7.1)
Non-cash items						(0.6)						(1.1)						(1.7)
Accrual balance at September 30, 2019						$	6.6					$	27.0					$	33.6
Adoption of ASU 842 (Note 2)						—						(4.2)						(4.2)
Provisions						4.3						41.7						46.0
Cash expenditures						(7.1)						(57.8)						(64.9)
Non-cash items						0.3						(0.3)						—
Accrual balance at September 30, 2020						$	4.1					$	6.4					$	10.5

Schedule of Costs Incurred by Reporting Segment

The following summarizes restructuring and related charges by segment for the years ended September 30, 2020, 2019, and 2018, cumulative costs of restructuring initiatives as of September 30, 2020 and future expected costs to be incurred by segment:

(in millions)						HHI						HPC						GPC						H&G						Corporate						Total
For the year ended September 30, 2020						$	1.0					$	4.6					$	20.8					$	0.5					$	45.7					$	72.6
For the year ended September 30, 2019						4.7						8.1						7.6						1.8						43.5						65.7
For the year ended September 30, 2018						52.8						0.7						13.2						0.8						8.1						75.6
Cumulative costs through September 30, 2020						1.5						12.6						28.0						2.2						88.2						132.5
Future costs to be incurred						0.8						3.6						2.3						2.1						22.2						31.0

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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://fasb.org/us-gaap/role/ref/legacyRef
-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=115931487&loc=d3e140864-122747

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 420
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-Name Accounting Standards Codification
-Topic 420
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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://fasb.org/us-gaap/role/ref/legacyRef
-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

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 420
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SAB Topic 5.P.4(b)(2))
-URI http://asc.fasb.org/extlink&oid=115931487&loc=d3e140904-122747

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