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RESTRUCTURING CHARGES (Tables)
12 Months Ended
Sep. 30, 2023
Restructuring and Related Activities [Abstract]  
Schedule of Restructuring and Related Charges
The following summarizes restructuring charges for the years ended September 30, 2023, 2022, and 2021:
(in millions)202320222021
Fiscal 2023 restructuring$7.4 $— $— 
Fiscal 2022 restructuring0.4 9.8 — 
Russia dissolution0.8 0.6 — 
GPC distribution center transition— 30.4 11.5 
Global productivity improvement program— 5.1 21.2 
Other project costs1.3 13.9 7.6 
Total restructuring and related charges$9.9 $59.8 $40.3 
Reported as:
Cost of goods sold$0.5 $1.2 $1.9 
Selling expense— 30.4 11.5 
General and administrative expense9.4 28.2 26.9 
Schedule of Costs Incurred by Reporting Segment
The following summarizes restructuring charges by reportable segment for the years ended September 30, 2023, 2022, and 2021:
(in millions)202320222021
GPC$4.0 $37.9 $15.2 
H&G0.2 0.7 0.4 
HPC5.2 10.0 9.1 
Corporate0.5 11.2 15.6 
Total restructuring charges$9.9 $59.8 $40.3 
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, 2023, 2022, and 2021.
(in millions)
Termination
Benefits
Other
Costs
Total
For the year ended September 30, 2023$8.3 $1.6 $9.9 
For the year ended September 30, 202212.0 47.8 59.8 
For the year ended September 30, 20217.7 32.6 40.3 
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, 2023, 2022, and 2021, included in Other Current Liabilities on the Consolidated Statements of Financial Position.
(in millions)
Termination
Benefits
Other
Costs
Total
Accrual balance at September 30, 2021$4.6 $5.6 $10.2 
Provisions8.0 (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 
Provisions7.6 0.6 8.2 
Cash expenditures(8.1)(0.3)(8.4)
Non-cash items0.2 (0.1)0.1 
Accrual balance at September 30, 2023$3.4 $0.5 $3.9