Restructuring and related charges Restructuring and related charges (Tables)

6 Months Ended

Mar. 31, 2018

Restructuring Cost and Reserve [Line Items]

Restructuring and Related Charges

The following table summarizes Spectrum Brands’ restructuring and related charges incurred during the three and six months ended March 31, 2018 and 2017, and where those charges are classified in the accompanying Condensed Consolidated Statements of Operations:

	Three months ended March 31,				Six months ended March 31,
Initiatives:	2018		2017		2018		2017
HHI distribution center consolidation	$	13.6	$	1.2	$	28.8	$	1.2
GAC business rationalization initiative	3.1		5.5		7.1		7.0
Pet rightsizing initiative	3.4		0.6		4.0		0.6
Other restructuring activities	3.1		0.7		3.7		1.4
Total restructuring and related charges	$	23.2	$	8.0	$	43.6	$	10.2
Reported as:
Selling, acquisition, operating and general expenses	$	23.2	$	8.0	$	43.6	$	10.2

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

The following table summarizes Spectrum Brands’ restructuring and related charges incurred during the three and six months ended March 31, 2018 and 2017, and where those charges are classified in the accompanying Condensed Consolidated Statements of Operations:

	Three months ended March 31,				Six months ended March 31,
Initiatives:	2018		2017		2018		2017
HHI distribution center consolidation	$	13.6	$	1.2	$	28.8	$	1.2
GAC business rationalization initiative	3.1		5.5		7.1		7.0
Pet rightsizing initiative	3.4		0.6		4.0		0.6
Other restructuring activities	3.1		0.7		3.7		1.4
Total restructuring and related charges	$	23.2	$	8.0	$	43.6	$	10.2
Reported as:
Selling, acquisition, operating and general expenses	$	23.2	$	8.0	$	43.6	$	10.2

The following table summarizes Spectrum Brands’ restructuring and related charges for the three and six months ended March 31, 2018 and 2017, and cumulative costs for current restructuring initiatives as of March 31, 2018, by cost type:

	Three months ended March 31,				Six months ended March 31,				Cumulative costs through March 31, 2018		Future costs to be incurred
Cost Type:	2018		2017		2018		2017
Termination benefits	$	4.0	$	1.3	$	5.1	$	2.1	$	16.1	$	0.4
Other costs	19.2		6.7		38.5		8.1		93.0		18.8
Total restructuring and related charges	$	23.2	$	8.0	$	43.6	$	10.2	$	109.1	$	19.2

Termination benefits consist of involuntary employee termination benefits and severance pursuant to a one-time benefit arrangement recognized as part of a restructuring initiative. Other costs consist of non-termination type costs related to restructuring initiatives such as incremental costs to consolidate or close facilities, relocate employees, cost to retrain employees to use newly deployed assets or systems, lease termination costs, and redundant or incremental transitional operating costs and customer fines and penalties during transition, among others.