Global Productivity Improvement Plan – At the start of the year ended September 30, 2018, the Company announced a company-wide, multi-year program referred to as Project Ignite which consists of various restructuring related initiatives to redirect resources and spending to drive growth, identify cost savings and pricing opportunities through standardization and optimization, develop organizational and operating optimization, and reduce overall operational complexity across the Company. Since the announcement of the project and subsequent announcement and completion of the Company’s divestitures in GBL and GAC, the project shifted its focus on the development of these initiatives within the Company’s continuing operations, including transitioning the Company in the post-divestiture environment and from the Company’s continuing involvement with Energizer. Refer to Note 3 – Divestitures and Note 17 – Related Party Transactions for further discussion of continuing involvement with Energizer. The initiative includes review of global processes, opportunity spending and organization design and structures; headcount reductions and transfers; and rightsizing the Company’s shared operations and commercial business strategy in certain regions and local jurisdictions; among others. Total cumulative costs incurred associated with the project were $38.1 million as of June 30, 2019; with $44.9 million forecasted in the foreseeable future. The project costs are anticipated to be incurred through the fiscal year ending September 30, 2022.

HHI Distribution Center Consolidation – During the fiscal year ended September 30, 2017, the Company implemented an initiative within the HHI segment to consolidate certain operations and reduce operating costs. The initiative included headcount reductions and the exit of certain facilities, including such 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 incurred during transition, among others. Total cumulative costs associated with this initiative was $81.7 million. The project was completed as of December 30, 2018.

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

The following summarizes restructuring and related charges for the three and nine month periods ended June 30, 2019 and 2018:



	Three Month Periods Ended				Nine Month Periods Ended
(in millions)	June 30, 2019		June 30, 2018		June 30, 2019		June 30, 2018
Global productivity improvement plan	$	19.6	$	—	$	38.1	$	—
HHI distribution center consolidation		—		11.6		2.3		40.4
PET rightsizing initiative		—		3.1		—		7.1
Other restructuring activities		1.1		3.2		1.8		7.9
Total restructuring and related charges	$	20.7	$	17.9	$	42.2	$	55.4
Reported as:
Cost of goods sold	$	0.5	$	1.5	$	1.5	$	3.5
Operating expense		20.2		16.4		40.7		51.9

The following is a summary of restructuring and related charges for the three and nine month periods ended June 30, 2019 and 2018 and cumulative costs for current restructuring initiatives as of June 30, 2019, by cost type.


	Termination		Other
(in millions)	Benefits		Costs		Total
For the three month periods ended June 30, 2019	$	4.0	$	16.7	$	20.7
For the three month periods ended June 30, 2018		1.0		16.9		17.9
For the nine month periods ended June 30, 2019		7.6		34.6		42.2
For the nine month periods ended June 30, 2018		6.3		49.1		55.4
Cumulative costs through June 30, 2019		11.4		122.1		133.5
Future costs to be incurred		1.1		43.8		44.9

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 three and nine month period ended June 30, 2019.



	Termination		Other
(in millions)	Benefits		Costs		Total
Accrual balance at September 30, 2018	$	3.1	$	4.7	$	7.8
Provisions		5.9		13.1		19.0
Cash expenditures		(2.5)		(2.9)		(5.4)
Non-cash items		(0.5)		(0.1)		(0.6)
Accrual balance at June 30, 2019	$	6.0	$	14.8	$	20.8

The following summarizes restructuring and related charges by segment for the three and nine month periods ended June 30, 2019 and 2018, cumulative costs incurred through June 30, 2019, and future expected costs to be incurred by Spectrum’s segments of continuing operations:



(in millions)	HHI		HPC		PET		H&G		Corporate		Total
For the three month periods ended June 30, 2019	$	1.1		3.2		1.5		0.4		14.5		20.7
For the three month periods ended June 30, 2018		12.0		0.2		3.7		0.1		1.9		17.9
For the nine month periods ended June 30, 2019		4.3		4.7		6.4		1.4		25.4		42.2
For the nine month periods ended June 30, 2018		40.8		0.5		8.1		0.3		5.7		55.4
Cumulative costs through June 30, 2019		84.5		5.4		7.5		2.2		33.9		133.5
Future costs to be incurred		1.1		—		31.8		—		12.0		44.9