NOTE 5 - RESTRUCTURING AND RELATED CHARGES

PET Rightsizing Initiative – During the second quarter of the year ending September 30, 2017, the Company implemented a rightsizing initiative within the PET segment to streamline certain operations and reduce operating costs. The initiative includes headcount reductions and the rightsizing of certain facilities. Total costs associated with this initiative of $20.3 million have been incurred to date and completed as of September 30, 2018.

HHI Distribution Center Consolidation – During the second quarter of the year ending September 30, 2017, the Company implemented an initiative within the HHI segment to consolidate certain operations and reduce operating costs. The initiative includes headcount reductions and the exit of certain facilities. Total costs associated with the initiative are expected to be approximately $83 million, of which $79.4 million has been incurred to date. The balance is anticipated to be incurred through December 31, 2018.

GAC Business Rationalization Initiatives – During the third quarter of the year ended September 30, 2016, the Company implemented a series of initiatives in the GAC segment to consolidate certain operations and reduce operating costs. These initiatives included headcount reductions and the exit of certain facilities. Total costs associated with this initiative of $46.6 million have been incurred to date and completed as of September 30, 2018.

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

The following summarizes restructuring and related charges for the years ended September 30, 2018, 2017, and 2016:


(in millions)	2018		2017		2016
HHI distribution center consolidation	$	52.0	$	27.4	$	—
GAC business rationalization initiative		17.1		24.2		5.3
PET rightsizing initiative		12.1		8.2		—
Other restructuring activities		11.6		0.6		8.7
Total restructuring and related charges	$	92.8	$	60.4	$	14.0
Reported as:
Cost of goods sold	$	12.8	$	18.1	$	0.2
Operating expense		80.0		42.3		13.8

The following summarizes restructuring and related charges for the years ended September 30, 2018, 2017, and 2016, and cumulative costs of restructuring initiatives as of September 30, 2018, by cost type. Termination costs 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:


	Termination		Other
(in millions)	Benefits		Costs		Total
For the year ended September 30, 2018		8.5		84.3		92.8
For the year ended September 30, 2017		11.2		49.2		60.4
For the year ended September 30, 2016		2.4		11.6		14.0
Cumulative costs through September 30, 2018		15.5		130.9		146.4
Future costs to be incurred		—		3.7		3.7

The following is a rollforward of the accrual related to all restructuring and related activities, included within Other Current Liabilities, by cost type, for the years ended September 30, 2018, 2017, and 2016:


	Termination		Other
(in millions)	Benefits		Costs		Total
Accrual balance at September 30, 2016	$	1.4	$	0.9	$	2.3
Provisions		9.4		10.1		19.5
Cash expenditures		(3.2)		(1.0)		(4.2)
Non Cash Items		(0.5)		(0.1)		(0.6)
Accrual balance at September 30, 2017	$	7.1	$	9.9	$	17.0
Provisions		5.7		5.1		10.8
Cash expenditures		(9.0)		(9.2)		(18.2)
Non-cash items		—		—		—
Accrual balance at September 30, 2018	$	3.8	$	5.8	$	9.6

The following summarizes restructuring and related charges by segment for the years ended September 30, 2018, 2017, and 2016, cumulative costs of restructuring initiatives as of September 30, 2018 and future expected costs to be incurred by segment:


(in millions)	HHI		PET		H&G		GAC		Corporate		Total
For the year ended September 30, 2018		52.8		13.2		0.8		18.5		7.5		92.8
For the year ended September 30, 2017		26.6		9.1		—		24.2		0.5		60.4
For the year ended September 30, 2016		2.3		6.0		0.4		5.3		—		14.0
Cumulative costs through September 30, 2018		79.4		20.4		—		46.6		—		146.4
Future costs to be incurred		3.7		—		—		—		—		3.7