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RESTRUCTURING AND RELATED CHARGES (Tables)

12 Months Ended

Sep. 30, 2021

Restructuring and Related Activities [Abstract]

Schedule of Restructuring and Related Charges

The following summarizes restructuring and related charges for the years ended September 30, 2021, 2020, and 2019:

(in millions)						2021						2020						2019
Global productivity improvement program						$	21.2					$	71.1					$	59.9
GPC Edwardsville 3PL transition						11.5						—						—
SAP S4 ERP transformation						4.3						—						—
Other restructuring activities						3.3						0.5						1.1
Total restructuring and related charges						$	40.3					$	71.6					$	61.0
Reported as:
Cost of goods sold						$	1.9					$	13.8					$	2.5
Operating expense						38.4						57.8						58.5

Schedule of Costs Incurred and Cumulative Costs by Cost Type

The following summarizes restructuring and related charges for the years ended September 30, 2021, 2020, and 2019, and cumulative costs of restructuring initiatives as of September 30, 2021, 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, transition of third-party providers, pervasive system implementations and redundant or incremental transitional operating costs, among others:

(in millions)						Termination Benefits						Other Costs						Total
For the year ended September 30, 2021						$	7.7					$	32.6					$	40.3
For the year ended September 30, 2020						12.4						59.2						71.6
For the year ended September 30, 2019						9.4						51.6						61.0
Cumulative costs through September 30, 2021						29.2						123.0						152.2
Future costs to be incurred						—						27.7						27.7

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, 2021, 2020, and 2019:

(in millions)						Termination Benefits						Other Costs						Total
Accrual balance at September 30, 2019						$	6.6					$	27.0					$	33.6
Adoption of ASU 842						—						(4.2)						(4.2)
Provisions						4.0						41.6						45.6
Cash expenditures						(7.0)						(57.8)						(64.8)
Non-cash items						0.3						(0.3)						—
Accrual balance at September 30, 2020						$	3.9					$	6.3					$	10.2
Provisions						5.7						4.6						10.3
Cash expenditures						(4.7)						(5.4)						(10.1)
Non-cash items						(0.3)						0.1						(0.2)
Accrual balance at September 30, 2021						$	4.6					$	5.6					$	10.2

Schedule of Costs Incurred by Reporting Segment

The following summarizes restructuring and related charges by segment for the years ended September 30, 2021, 2020, and 2019, cumulative costs of restructuring initiatives as of September 30, 2021 and future expected costs to be incurred by segment:

(in millions)						HPC						GPC						H&G						Corporate						Total
For the year ended September 30, 2021						$	9.1					$	15.2					$	0.4					$	15.6					$	40.3
For the year ended September 30, 2020						4.6						20.8						0.5						45.7						71.6
For the year ended September 30, 2019						8.1						7.6						1.8						43.5						61.0
Cumulative costs through September 30, 2021						20.6						30.3						2.7						98.6						152.2
Future costs to be incurred						1.3						12.5						—						13.9						27.7

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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

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 420
-SubTopic 10
-Section S99
-Paragraph 1
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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.

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Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 420
-SubTopic 10
-Section 50
-Paragraph 1
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