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RESTRUCTURING COSTS (Tables)

12 Months Ended

Jun. 30, 2020

Restructuring costs for the fiscal years ended June 30, 2020, 2019 and 2018 are presented below:


	Year Ended June 30,
	2020		2019		2018
Turnaround Plan	$	165.2	$	—	$	—
Global Integration Activities	(23.9)		28.5		106.5
2018 Restructuring Actions	(3.0)		16.8		68.4
Other Restructuring	(0.6)		(1.1)		(1.7)
Total	137.7		44.2		173.2
Expense reclassified to discontinued operations	(7.5)		(10.0)		(38.3)
Total Restructuring Expense	$	130.2	$	34.2	$	134.9

The following table presents aggregate restructuring charges for the program:


	Severance and Employee Benefits		Fixed Asset Write-offs		Other Exit Costs		Total
Fiscal 2020	$	159.8	$	(1.1)	$	6.5	$	165.2

The following table presents aggregate restructuring charges for the program:


	Severance and Employee Benefits		Third-Party Contract Terminations		Fixed Asset Write-offs		Other Exit Costs		Total ^(a)
Fiscal 2017	$	333.9	$	22.4	$	4.6	$	4.1	$	365.0
Fiscal 2018	67.5		19.3		14.3		5.4		106.5
Fiscal 2019	(6.0)		4.5		27.8		2.2		28.5
Fiscal 2020	(18.3)		(5.5)		—		(0.1)		(23.9)
Cumulative through June 30, 2020	$	377.1	$	40.7	$	46.7	$	11.6	$	476.1

The following table presents aggregate restructuring charges for the program:


	Severance and Employee Benefits		Third-Party Contract Terminations		Fixed Asset Write-offs		Other Exit Costs		Total
Fiscal 2018	$	63.5	$	0.2	$	1.3	$	3.4	$	68.4
Fiscal 2019	15.4		(0.1)		—		1.5		16.8
Fiscal 2020	(3.0)		—		—		—		(3.0)
Cumulative through June 30, 2020	$	75.9	$	0.1	$	1.3	$	4.9	$	82.2

The related liability balance and activity of restructuring costs for the Turnaround Plan are presented below:


	Severance and Employee Benefits		Fixed Asset Write-offs		Other Exit Costs^(a)		Total Program Costs
Balance—July 1, 2019	$	—	$	—	$	—	$	—
Restructuring charges	181.4		(1.1)		6.5		186.8
Payments	(28.4)		—		(4.3)		(32.7)
Changes in estimates	(21.6)		—		—		(21.6)
Non-cash utilization	—		1.1		—		1.1
ASC 842 adoption adjustment	—		—		(1.5)		(1.5)
Effect of exchange rates	1.7		—		—		1.7
Balance—June 30, 2020	133.1		—		0.7		133.8
Liability reclassified to held for sale	(1.2)		—		—		(1.2)
Balance—June 30, 2020	$	131.9	$	—	$	0.7	$	132.6

The related liability balance and activity for the Global Integration Activities restructuring costs are presented below:


	Severance and Employee Benefits		Third-Party Contract Terminations		Other Exit Costs		Total Program Costs
Balance—July 1, 2019	$	53.7	$	11.7	$	1.6	$	67.0
ASC 842 adoption adjustment	—		—		(1.5)		(1.5)

Payments	(25.2)		(3.4)		—		(28.6)
Change in estimates	(18.3)		(5.5)		(0.1)		(23.9)

Effect of exchange rates	(0.3)		—		—		(0.3)
Balance—June 30, 2020	9.9		2.8		—		12.7
Liability reclassified as held for sale	(0.8)		(1.5)		—		(2.3)
Balance—June 30, 2020	$	9.1	$	1.3	$	—	$	10.4

The related liability balance and activity of restructuring costs for the 2018 Restructuring Actions are presented below:


	Severance and Employee Benefits		Third-Party Contract Terminations		Other Exit Costs		Total Program Costs
Balance—July 1, 2019	$	15.5	$	0.1	$	1.5	$	17.1
ASC 842 adoption adjustment	—				(1.2)		(1.2)

Payments	(9.3)		(0.1)		(0.1)		(9.5)
Changes in estimates	(3.0)		—		—		(3.0)

Effect of exchange rates	(0.6)		—		—		(0.6)
Balance—June 30, 2020	2.6		—		0.2		2.8
Liability reclassified as held for sale	(1.4)		—		—		(1.4)
Balance—June 30, 2020	$	1.2	$	—	$	0.2	$	1.4