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Restructuring And Related Charges (Tables) | 9 Months Ended
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Jun. 28, 2020
Restructuring and Related Activities [Abstract] |
Summary Of Restructuring And Related Charges | The following summarizes restructuring and related charges for the three and nine month periods ended June 28, 2020 and June 30, 2019:
|  | Three Month Periods Ended |  |  |  | Nine Month Periods Ended |  |
(in millions) |  | June 28, 2020 |  | June 30, 2019 |  | June 28, 2020 |  | June 30, 2019
Global productivity improvement plan |  | $ | 12.2 |  |  | $ | 19.6 |  |  | $ | 60.1 |  |  | $ | 38.1 |
Other restructuring activities |  | — |  |  | 1.1 |  |  | 1.5 |  |  | 4.1 |
Total restructuring and related charges |  | $ | 12.2 |  |  | $ | 20.7 |  |  | $ | 61.6 |  |  | $ | 42.2 |
Reported as: |  |  |  |  |  |  |  |
Cost of goods sold |  | $ | (0.3) |  |  | $ | 0.5 |  |  | $ | 12.5 |  |  | $ | 1.5 |
Operating expense |  | 12.5 |  |  | 20.2 |  |  | 49.1 |  |  | 40.7 |
Summary Of Costs Incurred And Cumulative Costs By Cost Type | The following is a summary of restructuring and related charges for the three and nine month periods ended June 28, 2020 and June 30, 2019 and cumulative costs for current restructuring initiatives as of June 28, 2020, by cost type.
(in millions) |  | Termination Benefits |  | Other Costs |  | Total
For the three month period ended June 28, 2020 |  | $ | 0.5 |  |  | $ | 11.7 |  |  | $ | 12.2 |
For the three month period ended June 30, 2019 |  | 4.0 |  |  | 16.7 |  |  | 20.7 |
For the nine month period ended June 28, 2020 |  | 11.9 |  |  | 49.7 |  |  | 61.6 |
For the nine month period ended June 30, 2019 |  | 7.6 |  |  | 34.6 |  |  | 42.2 |
Cumulative costs through June 28, 2020 |  | 19.1 |  |  | 94.8 |  |  | 113.9 |
Future costs to be incurred |  | 3.5 |  |  | 71.3 |  |  | 74.8 |
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 nine month period ended June 28, 2020.
(in millions) |  | Termination Benefits |  | Other Costs |  | Total
Accrual balance at September 30, 2019 |  | $ | 6.6 |  |  | $ | 27.0 |  |  | $ | 33.6 |
Adoption of ASU 842 (Note 1) |  | — |  |  | (4.2) |  |  | (4.2) |
Provisions |  | 4.1 |  |  | 38.3 |  |  | 42.4 |
Cash expenditures |  | (4.6) |  |  | (57.4) |  |  | (62.0) |
Non-cash items |  | 0.1 |  |  | (0.3) |  |  | (0.2) |
Accrual balance at June 28, 2020 |  | $ | 6.2 |  |  | $ | 3.4 |  |  | $ | 9.6 |
Summary Of Costs Incurred By Reporting Segment | The following summarizes restructuring and related charges by segment for the three and nine month periods ended June 28, 2020 and June 30, 2019, cumulative costs incurred through June 28, 2020, and future expected costs to be incurred by Spectrum’s segments of continuing operations:
(in millions) |  | HHI |  | HPC |  | GPC |  | H&G |  | Corporate |  | Total
For the three month period ended June 28, 2020 |  | $ | 0.3 |  |  | $ | 0.7 |  |  | $ | 2.1 |  |  | $ | — |  |  | $ | 9.1 |  |  | $ | 12.2 |
For the three month period ended June 30, 2019 |  | 1.1 |  |  | 3.2 |  |  | 1.4 |  |  | 0.4 |  |  | 14.6 |  |  | 20.7 |
For the nine month period ended June 28, 2020 |  | 0.9 |  |  | 3.6 |  |  | 18.8 |  |  | 0.3 |  |  | 38.0 |  |  | 61.6 |
For the nine month period ended June 30, 2019 |  | 4.3 |  |  | 4.7 |  |  | 6.4 |  |  | 1.4 |  |  | 25.4 |  |  | 42.2 |
Cumulative costs through June 28, 2020 |  | 1.4 |  |  | 11.6 |  |  | 18.5 |  |  | 2.1 |  |  | 80.3 |  |  | 113.9 |
Future costs to be incurred |  | 1.5 |  |  | 6.0 |  |  | 1.1 |  |  | 4.4 |  |  | 61.8 |  |  | 74.8 |

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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 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -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 3: http://fasb.org/us-gaap/role/ref/legacyRef -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=115931487&loc=d3e140904-122747 + Details
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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://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 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -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 + Details
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