Restructuring and related charges Restructuring and related charges (Tables)

12 Months Ended

Sep. 30, 2016

Restructuring Cost and Reserve [Line Items]

Restructuring and Related Charges

The following tables summarize restructuring and related charges incurred during the Fiscal 2016, 2015 and 2014 where those charges are classified in the accompanying Consolidated Statements of Operations:

	Fiscal
Initiatives:	2016		2015		2014
Global Expense Rationalization	$	5.2	$	17.1	$	13.4
HHI Business Rationalization Initiatives	1.8		10.3		4.5
GAC Business Rationalization Initiatives	5.3		—		—
Other restructuring activities	2.9		1.3		5.0
Total restructuring and related charges	$	15.2	$	28.7	$	22.9
Reported as:
Cost of consumer products and other goods sold	$	0.5	$	2.1	$	3.7
Selling, acquisition, operating and general expenses	14.7		26.6		19.2

ing Fiscal 2014, Spectrum Brands implemented a series of initiatives throughout the HHI reporting unit to reduce operating costs and exit low margin business outside the U.S. (the “HHI Business Rationalization Initiatives”). These initiatives include headcount reductions, the exit of certain facilities and the sale of a portion of the Hardware & Home Improvement Canadian operations. Total costs associated with these initiatives of $16.6 has been incurred to date, and completed as of September 30, 2016.

During Fiscal 2013, Spectrum Brands implemented a series of initiatives to reduce operating costs and to evaluate opportunities to improve its capital structure (the “Global Expense Rationalization Initiatives”). Total costs associated with these initiatives of $47.0 has been incurred to date, and completed as of September 30, 2016.

Spectrum Brands has entered or may enter into small, less significant initiatives and restructuring activities to reduce costs and improve margins throughout the organization (the “Other Restructuring Activities”). Individually these activities are not substantial, and occur over a shorter time period (less than 12 months).

The following tables summarize restructuring and related charges incurred during the Fiscal 2016, 2015 and 2014 where those charges are classified in the accompanying Consolidated Statements of Operations:

	Fiscal
Initiatives:	2016		2015		2014
Global Expense Rationalization	$	5.2	$	17.1	$	13.4
HHI Business Rationalization Initiatives	1.8		10.3		4.5
GAC Business Rationalization Initiatives	5.3		—		—
Other restructuring activities	2.9		1.3		5.0
Total restructuring and related charges	$	15.2	$	28.7	$	22.9
Reported as:
Cost of consumer products and other goods sold	$	0.5	$	2.1	$	3.7
Selling, acquisition, operating and general expenses	14.7		26.6		19.2

The following table summarizes restructuring and related charges for the Fiscal 2016, 2015 and 2014, and cumulative costs on restructuring initiatives as of September 30, 2016, by cost type:

	Fiscal
Cost Type:	2016		2015		2014		Charges Since Inception
Termination benefits	$	4.3	$	7.0	$	11.2	$	32.4
Other costs	10.9		21.7		11.7		39.4
Total restructuring and related charges	$	15.2	$	28.7	$	22.9	$	71.8