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RESTRUCTURING COSTS | 12 Months Ended
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Jun. 30, 2021
Restructuring and Related Activities [Abstract] |
RESTRUCTURING COSTS | RESTRUCTURING COSTS Restructuring costs for the fiscal years ended June 30, 2021, 2020 and 2019 are presented below:
| Year Ended June 30,
| 2021 |  | 2020 |  | 2019
Transformation Plan | $ | 73.2 |  |  | $ | 156.6 |  |  | $ | — |
Other Restructuring | (9.6) |  |  | (26.4) |  |  | 34.2 |
Total | $ | 63.6 |  |  | $ | 130.2 |  |  | $ | 34.2 |
Transformation Plan In connection with the four-year plan announced on July 1, 2019 to drive substantial improvement in and optimization in the Company's businesses (the “Turnaround Plan”), the Company has and expects to continue to incur restructuring and related costs. On May 11, 2020, the Company announced an expansion of the Turnaround Plan to further reduce fixed costs, (the “Transformation Plan”). Of the expected costs, the Company has incurred cumulative restructuring charges of $229.8 related to approved initiatives through June 30, 2021, which have been recorded in Corporate. Over the next two fiscal years, the Company expects to incur approximately $80.0 of additional restructuring charges pertaining to the approved actions, primarily related to employee termination benefits, contract terminations and other exit-related costs. The following table presents aggregate restructuring charges for the program:
| Severance and Employee Benefits |  |  |  | Fixed Asset Write-offs |  | Other Exit Costs |  | Total
Fiscal 2020 | $ | 151.2 |  |  |  |  | $ | (1.1) |  |  | $ | 6.5 |  |  | $ | 156.6 |
Fiscal 2021 | 73.4 |  |  |  |  | (0.5) |  |  | 0.3 |  |  | 73.2 |
Cumulative through June 30, 2021 | $ | 224.6 |  |  |  |  | $ | (1.6) |  |  | $ | 6.8 |  |  | $ | 229.8 |
The related liability balance and activity of restructuring costs for the Transformation Plan restructuring costs are presented below:
| Severance and Employee Benefits |  |  |  | Fixed Asset Write-offs |  | Other Exit Costs(a) |  | Total Program Costs
Balance—July 1, 2020 | $ | 131.9 |  |  |  |  | $ | — |  |  | $ | 0.7 |  |  | $ | 132.6 |
Restructuring charges | 106.5 |  |  |  |  | (0.5) |  |  | 0.4 |  |  | 106.4 |
Payments | (88.0) |  |  |  |  | — |  |  | (0.8) |  |  | (88.8) |
Changes in estimates | (33.1) |  |  |  |  | — |  |  | (0.1) |  |  | (33.2) |
Non-cash utilization | — |  |  |  |  | 0.5 |  |  | — |  |  | 0.5 |
Adjustment for sale of Wella Business | (0.6) |  |  |  |  | — |  |  | — |  |  | (0.6) |
Effect of exchange rates | 5.8 |  |  |  |  | — |  |  | 0.1 |  |  | 5.9 |
Balance—June 30, 2021 | $ | 122.5 |  |  |  |  | $ | — |  |  | $ | 0.3 |  |  | $ | 122.8 |
The Company currently estimates that the total remaining accrual of $122.8 will result in cash expenditures of approximately $80.8, $42.0 in fiscal 2022 and thereafter, respectively. Other Restructuring The Company executed a number of other restructuring activities in prior years, which are substantially completed. The Company recognized (income) expenses of $(9.6), $(26.4) and $34.2 in fiscal 2021, 2020 and 2019, respectively, which have been recorded in Corporate. The related liability balances were $0.0 and $14.5 at June 30, 2021 and June 30, 2020, respectively.

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- Definition The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4(e)) -URI http://asc.fasb.org/extlink&oid=115931487&loc=d3e140904-122747 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -URI http://asc.fasb.org/topic&trid=2175745 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -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 + Details
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