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RESTRUCTURING CHARGES (Tables)

9 Months Ended

Jul. 03, 2022

Restructuring and Related Activities [Abstract]

Summary of Restructuring and Related Charges

The following summarizes restructuring charges for the three and nine month periods ended July 3, 2022 and July 4, 2021:

						Three Month Periods Ended												Nine Month Periods Ended
(in millions)						July 3, 2022						July 4, 2021						July 3, 2022						July 4, 2021
Fiscal 2022 restructuring						$	8.1					$	—					$	8.1					$	—
GPC distribution center transition						8.1						3.9						24.1						3.9
Global productivity improvement program						1.2						4.8						5.2						15.7
Other project costs						0.1						1.4						14.0						3.8
Total restructuring charges						$	17.5					$	10.1					$	51.4					$	23.4
Reported as:
Cost of goods sold						$	0.4					$	0.3					$	1.4					$	1.7
Selling expense						8.1						3.5						24.1						3.5
General and administrative expense						9.0						6.3						25.9						18.2

Summary of Exit and Disposal Charges

The following is a summary of restructuring charges by segment for the three and nine month periods ended July 3, 2022 and July 4, 2021.

						Three Month Periods Ended												Nine Month Periods Ended
(in millions)						July 3, 2022						July 4, 2021						July 3, 2022						July 4, 2021
HPC						$	4.2					$	2.1					$	8.5					$	6.2
GPC						11.6						3.9						31.1						6.0
H&G						0.6						—						0.6						—
Corporate						1.1						4.1						11.2						11.2
Total restructuring charges						$	17.5					$	10.1					$	51.4					$	23.4

Summary of Costs Incurred and Cumulative Costs By Cost Type

The following is a summary of restructuring charges by cost type for the three and nine month periods ended July 3, 2022 and July 4, 2021.

(in millions)						Termination Benefits						Other Costs						Total
For the three month period ended July 3, 2022						$	8.5					$	9.0					$	17.5
For the three month period ended July 4, 2021						5.0						5.1						10.1
For the nine month period ended July 3, 2022						10.4						41.0						51.4
For the nine month period ended July 4, 2021						8.3						15.1						23.4

Rollforward of Restructuring Accrual

The following is a rollforward of the accrual for restructuring charges by cost type for the nine month period ended July 3, 2022.

(in millions)						Termination Benefits						Other Costs						Total
Accrual balance at September 30, 2021						$	4.6					$	5.6					$	10.2
Provisions						8.0						(0.8)						7.2
Cash expenditures						(3.0)						(0.7)						(3.7)
Foreign currency and other						(1.5)						(1.8)						(3.3)
Accrual balance at July 3, 2022						$	8.1					$	2.3					$	10.4

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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

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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.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 420
-SubTopic 10
-Section 50
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-Section S99
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-Subparagraph (SAB Topic 5.P.4(b)(2))
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