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RESTRUCTURING CHARGES (Tables)

12 Months Ended

Sep. 30, 2022

Restructuring and Related Activities [Abstract]

Schedule of Restructuring and Related Charges

The following summarizes restructuring charges for the years ended September 30, 2022, 2021, and 2020:

(in millions)						2022						2021						2020
Fiscal 2022 restructuring						$	9.8					$	—					$	—
Russia dissolution						0.6						—						—
GPC distribution center transition						30.4						11.5						—
Global productivity improvement program						5.1						21.2						71.1
Other project costs						13.9						7.6						0.5
Total restructuring and related charges						$	59.8					$	40.3					$	71.6
Reported as:
Cost of goods sold						$	1.2					$	1.9					$	13.8
Selling expense						30.4						11.5						—
General and administrative expense						28.2						26.9						57.8

Schedule of Costs Incurred by Reporting Segment

The following summarizes restructuring charges by segment for the years ended September 30, 2022, 2021, and 2020:

(in millions)						2022						2021						2020
HPC						$	10.0					$	9.1					$	4.6
GPC						37.9						15.2						20.8
H&G						0.7						0.4						0.5
Corporate						11.2						15.6						45.7
Total restructuring charges						$	59.8					$	40.3					$	71.6

Schedule of Costs Incurred and Cumulative Costs by Cost Type

The following is a summary of restructuring charges by cost type for the years ended September 30, 2022, 2021, and 2020.

(in millions)						Termination Benefits						Other Costs						Total
For the year ended September 30, 2022						$	12.0					$	47.8					$	59.8
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

Schedule of Rollforward of Restructuring Accrual

The following is a rollforward of the accrual for restructuring charges by cost type for the years ended September 30, 2022, 2021, and 2020, included in Other Current Liabilities on the Consolidated Statements of Financial Position.

(in millions)						Termination Benefits						Other Costs						Total
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
Provisions						8.0						(4.3)						3.7
Cash expenditures						(6.3)						(0.7)						(7.0)
Non-cash items						(2.6)						(0.3)						(2.9)
Accrual balance at September 30, 2022						$	3.7					$	0.3					$	4.0

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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.

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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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-Publisher FASB
-Name Accounting Standards Codification
-Topic 420
-SubTopic 10
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