Global Productivity Improvement Plan – During the year ended September 30, 2019, the Company initiated a company-wide, multi-year program, 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 completion of the Company’s divestitures in GBL and GAC during the year ended September 30, 2019, the project focus includes the transitioning of the Company’s continuing operations in a post-divestiture environment and separation with Energizer TSAs and reverse TSAs. 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 $60.9 million as of September 30, 2019, with approximately $88.9 million forecasted in the foreseeable future.

HHI Distribution Center Consolidation – During the 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.

GPC Rightsizing Initiative – During the year ending September 30, 2017, the Company implemented a rightsizing initiative within the GPC 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 and completed as of September 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 years ended September 30, 2019, 2018, and 2017:


(in millions)	2019		2018		2017
Global productivity improvement plan	$	60.9	$	—	$	—
HHI distribution center consolidation		2.3		52.0		27.4
GPC rightsizing initiative		—		12.1		8.2
Other restructuring activities		2.5		11.5		1.9
Total restructuring and related charges	$	65.7	$	75.6	$	37.5
Reported as:
Cost of goods sold	$	2.8	$	3.6	$	0.5
Operating expense		62.9		72.0		37.0

The following summarizes restructuring and related charges for the years ended September 30, 2019, 2018, and 2017, and cumulative costs of restructuring initiatives as of September 30, 2019, 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, 2019	$	9.8	$	55.9	$	65.7
For the year ended September 30, 2018		7.8		67.8		75.6
For the year ended September 30, 2017		8.0		29.5		37.5
Cumulative costs through September 30, 2019		9.7		51.2		60.9
Future costs to be incurred		12.9		76.0		88.9

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 years ended September 30, 2019, 2018, and 2017:


	Termination		Other
(in millions)	Benefits		Costs		Total
Accrual balance at September 30, 2017	$	6.6	$	9.1	$	15.7
Provisions		4.9		4.2		9.1
Cash expenditures		(8.4)		(8.6)		(17.0)
Accrual balance at September 30, 2018	$	3.1	$	4.7	$	7.8
Provisions		7.9		26.7		34.6
Cash expenditures		(3.8)		(3.3)		(7.1)
Non-cash items		(0.6)		(1.1)		(1.7)
Accrual balance at September 30, 2019	$	6.6	$	27.0	$	33.6

The following summarizes restructuring and related charges by segment for the years ended September 30, 2019, 2018, and 2017, cumulative costs of restructuring initiatives as of September 30, 2019 and future expected costs to be incurred by segment:


(in millions)	HHI		HPC		GPC		H&G		Corporate		Total
For the year ended September 30, 2019	$	4.7	$	8.1	$	7.6	$	1.8	$	43.5	$	65.7
For the year ended September 30, 2018		52.8		0.7		13.2		0.8		8.1		75.6
For the year ended September 30, 2017		26.6		—		9.1		—		1.8		37.5
Cumulative costs through September 30, 2019		1.0		8.1		7.6		1.7		42.5		60.9
Future costs to be incurred		1.6		4.7		16.8		0.2		65.6		88.9