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 of 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 2 – Divestitures and Note 18 – Related Party Transactions for further discussion of continuing involvement with Energizer. The initiative includes review of global processes 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 $101.7 million as of March 29, 2020, with approximately $89.4 million forecasted in the foreseeable future. The project costs are anticipated to be incurred through the fiscal year ending September 30, 2022.

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 six month periods ended March 29, 2020 and March 31, 2019:


	Three Month Periods Ended				Six Month Periods Ended
(in millions)	March 29, 2020		March 31, 2019		March 29, 2020		March 31, 2019
Global productivity improvement plan	$	21.2	$	12.7	$	47.9	$	18.5
Other restructuring activities		0.7		(0.1)		1.5		3.0
Total restructuring and related charges	$	21.9	$	12.6	$	49.4	$	21.5
Reported as:
Cost of goods sold	$	2.9	$	0.2	$	12.8	$	1.0
Operating expense		19.0		12.4		36.6		20.5

The following is a summary of restructuring and related charges for the three and six month periods ended March 29, 2020 and March 31, 2019 and cumulative costs for current restructuring initiatives as of March 29, 2020, by cost type.


	Termination		Other
(in millions)	Benefits		Costs		Total
For the three month period ended March 29, 2020	$	6.2	$	15.7	$	21.9
For the three month period ended March 31, 2019		2.1		10.5		12.6
For the six month period ended March 29, 2020		11.4		38.0		49.4
For the six month period ended March 31, 2019		3.6		17.9		21.5
Cumulative costs through March 29, 2020		18.6		83.1		101.7
Future costs to be incurred		3.8		85.6		89.4

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 six month period ended March 29, 2020.


	Termination		Other
(in millions)	Benefits		Costs		Total
Accrual balance at September 30, 2019	$	6.6	$	27.0	$	33.6
Adoption of ASU 842 (Note 1)		—		(4.3)		(4.3)
Provisions		3.3		31.0		34.3
Cash expenditures		(3.5)		(35.2)		(38.7)
Non-cash items		—		(1.2)		(1.2)
Accrual balance at March 29, 2020	$	6.4	$	17.3	$	23.7

The following summarizes restructuring and related charges by segment for the three and six month periods ended March 29, 2020 and March 31, 2019, cumulative costs incurred through March 29, 2020, and future expected costs to be incurred by Spectrum’s segments of continuing operations:


(in millions)	HHI		HPC		GPC		H&G		Corporate		Total
For the three month period ended March 29, 2020	$	0.2	$	1.7	$	6.4	$	0.2	$	13.4	$	21.9
For the three month period ended March 31, 2019		0.4		1.3		2.3		0.3		8.3		12.6
For the six month period ended March 29, 2020		0.7		2.8		16.7		0.4		28.8		49.4
For the six month period ended March 31, 2019		3.2		1.5		4.9		1.0		10.9		21.5
Cumulative costs through March 29, 2020		1.1		10.9		16.5		2.1		71.1		101.7
Future costs to be incurred		1.8		7.1		3.3		4.6		72.6		89.4