Restructuring And Related Charges (Tables)

9 Months Ended

Jun. 28, 2020

Restructuring and Related Activities [Abstract]

Summary Of Restructuring And Related Charges

The following summarizes restructuring and related charges for the three and nine month periods ended June 28, 2020 and June 30, 2019:

	Three Month Periods Ended				Nine Month Periods Ended
(in millions)	June 28, 2020		June 30, 2019		June 28, 2020		June 30, 2019
Global productivity improvement plan	$	12.2	$	19.6	$	60.1	$	38.1
Other restructuring activities	—		1.1		1.5		4.1
Total restructuring and related charges	$	12.2	$	20.7	$	61.6	$	42.2
Reported as:
Cost of goods sold	$	(0.3)	$	0.5	$	12.5	$	1.5
Operating expense	12.5		20.2		49.1		40.7

Summary Of Costs Incurred And Cumulative Costs By Cost Type

The following is a summary of restructuring and related charges for the three and nine month periods ended June 28, 2020 and June 30, 2019 and cumulative costs for current restructuring initiatives as of June 28, 2020, by cost type.

(in millions)	Termination Benefits		Other Costs		Total
For the three month period ended June 28, 2020	$	0.5	$	11.7	$	12.2
For the three month period ended June 30, 2019	4.0		16.7		20.7
For the nine month period ended June 28, 2020	11.9		49.7		61.6
For the nine month period ended June 30, 2019	7.6		34.6		42.2
Cumulative costs through June 28, 2020	19.1		94.8		113.9
Future costs to be incurred	3.5		71.3		74.8

Rollforward Of Restructuring Accrual

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 nine month period ended June 28, 2020.

(in millions)	Termination Benefits		Other Costs		Total
Accrual balance at September 30, 2019	$	6.6	$	27.0	$	33.6
Adoption of ASU 842 (Note 1)	—		(4.2)		(4.2)
Provisions	4.1		38.3		42.4
Cash expenditures	(4.6)		(57.4)		(62.0)
Non-cash items	0.1		(0.3)		(0.2)
Accrual balance at June 28, 2020	$	6.2	$	3.4	$	9.6

Summary Of Costs Incurred By Reporting Segment

The following summarizes restructuring and related charges by segment for the three and nine month periods ended June 28, 2020 and June 30, 2019, cumulative costs incurred through June 28, 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 June 28, 2020	$	0.3	$	0.7	$	2.1	$	—	$	9.1	$	12.2
For the three month period ended June 30, 2019	1.1		3.2		1.4		0.4		14.6		20.7
For the nine month period ended June 28, 2020	0.9		3.6		18.8		0.3		38.0		61.6
For the nine month period ended June 30, 2019	4.3		4.7		6.4		1.4		25.4		42.2
Cumulative costs through June 28, 2020	1.4		11.6		18.5		2.1		80.3		113.9
Future costs to be incurred	1.5		6.0		1.1		4.4		61.8		74.8