RESTRUCTURING COSTS

Restructuring costs for the three months ended September 30, 2015 and 2014 are presented below:



	Three Months Ended September 30,
	2015		2014
Acquisition Integration Program	$	46.5	$	—
Organizational Redesign	15.6		40.8
Productivity Program	—		(0.2		)
Other ^(a)	—		(0.1		)
Total	$	62.1	$	40.5


^(a)	Other restructuring balance primarily relates to the Company’s China Optimization program.

Acquisition Integration Program

In the first quarter of fiscal 2016, the Company’s Board of Directors (the “Board”) approved an expansion to the Acquisition Integration Program in connection with the recent acquisition of the Bourjois brand. Actions and cash payments associated with the program were initiated after the acquisition of Bourjois and are expected to be substantially completed by the end of fiscal 2017. The Company anticipates the Acquisition Integration Program will result in pre-tax restructuring and related costs of approximately $67.0, all of which will result in cash payments. The Company incurred $61.8 of restructuring costs life-to-date as of September 30, 2015, which have been recorded in Corporate.

The related liability balance and activity for the Acquisition Integration Program costs are presented below:



	Total Program Costs
Balance—July 1, 2015	$	15.3
Restructuring charges	46.5
Payments	(1.8		)
Effect of exchange rates	—
Balance—September 30, 2015	$	60.0

The Company currently estimates that the total remaining accrual of $60.0 will result in cash expenditures of approximately $14.9 and $45.1 in fiscal 2016 and 2017, respectively.

Organizational Redesign

During the fourth quarter of fiscal 2014, the Board approved a program associated with a new organizational structure (“Organizational Redesign”) that aims to reinforce the Company’s growth path and strengthen its position as a global leader in beauty. The Company anticipates that the Organizational Redesign will result in pre-tax restructuring and related costs of $145.0 to $180.0, all of which will result in cash payments. The Company anticipates substantial completion of all project activities by the end of fiscal 2017, with the remaining costs primarily charged to Corporate. The Company incurred $87.2 of restructuring costs life-to-date as of September 30, 2015, which have been recorded in Corporate.

The related liability balance and activity for the Organizational Redesign costs are presented below:



	Severance and Employee Benefits			Third-Party Contract Terminations		Other Exit Costs			Total Program Costs
Balance—July 1, 2015	$	32.0		—		$	0.1		$	32.1
Restructuring charges	16.1			0.3		0.3			16.7
Payments	(6.6		)	—		(0.3		)	(6.9		)
Changes in estimates	(1.1		)	—		—			(1.1		)
Effect of exchange rates	—			—		—			—
Balance—September 30, 2015	$	40.4		$	0.3	$	0.1		$	40.8

The Company currently estimates that the total remaining accrual of $40.8 will result in cash expenditures of $22.5, $17.8, and $0.5 in fiscal 2016, 2017, and 2018 respectively.

Productivity Program

During the fourth quarter of fiscal 2013, the Board approved a number of business integration and productivity initiatives aimed at enhancing long-term operating margins (the “Productivity Program”). Such activities primarily relate to integration of supply chain and selling activities within the Skin & Body Care segment, as well as certain commercial organization redesign activities, primarily in Europe and optimization of selected administrative support functions.

The Company anticipates that the Productivity Program will result in pre-tax restructuring and related costs of approximately $70.0. The Company anticipates completing the implementation of all project activities by the end of fiscal 2016. The Company incurred $41.6 of restructuring costs life-to-date as of September 30, 2015, which have been recorded in Corporate.

The related liability balance and activity for the Productivity Program costs are presented below:



	Severance and Employee Benefits			Third-Party Contract Terminations		Other Exit Costs		Total Program Costs
Balance—July 1, 2015	$	7.0		$	—	$	—	$	7.0
Restructuring charges	—			—		—		—
Payments	(1.0		)	—		—		(1.0		)
Changes in estimates	—			—		—		—
Effect of exchange rates	(0.1		)	—		—		(0.1		)
Balance—September 30, 2015	$	5.9		$	—	$	—	$	5.9

The Company currently estimates that the total remaining accrual of $5.9 will result in cash expenditures of approximately $5.1, and $0.8 in fiscal 2016 and 2017.