RESTRUCTURING AND RELATED CHARGES

The Company reports restructuring and related charges associated with manufacturing and related initiatives in Cost of goods sold. Restructuring and related charges reflected in Cost of goods sold include, but are not limited to, termination, compensation and related costs associated with manufacturing employees, asset impairments relating to manufacturing initiatives, and other costs directly related to the restructuring or integration initiatives implemented.

The Company reports restructuring and related charges relating to administrative functions in Operating expenses, such as initiatives impacting sales, marketing, distribution, or other non-manufacturing functions. Restructuring and related charges reflected in Operating expenses include, but are not limited to, termination and related costs, any asset impairments relating to the functional areas described above, and other costs directly related to the initiatives.

The following table summarizes restructuring and related charges incurred by segment for the three and nine month periods ended July 1, 2012 and July 3, 2011:



	Three Months				Nine Months
	2012		2011		2012		2011
Cost of goods sold:
Global Batteries & Appliances	$	1,205	$	408	$	4,679	$	508
Global Pet Supplies	833		1,877		3,624		4,424
Total restructuring and related charges in cost of goods sold	2,038		2,285		8,303		4,932
Operating expenses:
Global Batteries & Appliances	640		1,678		2,283		2,295
Global Pet Supplies	883		1,855		3,276		5,435
Home and Garden Business	192		747		1,163		2,082
Corporate	143		501		865		3,034
Total restructuring and related charges in operating expenses	1,858		4,781		7,587		12,846
Total restructuring and related charges	$	3,896	$	7,066	$	15,890	$	17,778

Global Cost Reduction Initiatives Summary

During the fiscal year ended September 30, 2009, the Company implemented a series of initiatives within the Global Batteries & Appliances segment, the Global Pet Supplies segment and the Home and Garden Business segment to reduce operating costs, and to evaluate opportunities to improve the Company’s capital structure (the “Global Cost Reduction Initiatives”). These initiatives included headcount reductions and the exit of certain facilities within each of the Company’s segments. These initiatives also included consultation, legal and accounting fees related to the evaluation of the Company’s capital structure. Costs associated with these initiatives, which are expected to be incurred through January 31, 2015, are projected to total approximately $87,000.

The Company recorded $3,768 and $15,070 of pretax restructuring and related charges during the three and nine month periods ended July 1, 2012, respectively, and the Company recorded $6,462 and $14,569 of pretax restructuring and related charges during the three and nine month periods ended July 3, 2011, respectively, related to the Global Cost Reduction Initiatives.

The following table summarizes the remaining accrual balance associated with the 2009 initiatives and the activity during the nine month period ended July 1, 2012:



	Termination Benefits			Other Costs			Total
Accrual balance at September 30, 2011	$	8,795		$	3,021		$	11,816
Provisions	1,051			267			1,318
Cash expenditures	(6,897		)	(1,102		)	(7,999		)
Non-cash items	(108		)	(436		)	(544		)
Accrual balance at July 1, 2012	$	2,841		$	1,750		$	4,591
Expensed as incurred ^(A)	$	3,556		$	10,196		$	13,752

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(A)	Consists of amounts not impacting the accrual for restructuring and related charges.

The following table summarizes the expenses incurred during the nine month period ended July 1, 2012, the cumulative amount incurred to date and the total future expected costs to be incurred associated with the Global Cost Reduction Initiatives by operating segment:



	Global Batteries & Appliances		Global Pet Supplies		Home and Garden Business		Corporate		Total
Restructuring and related charges during the nine month period ended July 1, 2012	$	7,007	$	6,900	$	1,163	$	—	$	15,070
Restructuring and related charges since initiative inception	$	20,174	$	33,762	$	17,871	$	7,591	$	79,398
Total future restructuring and related charges expected	$	555	$	5,300	$	1,755	$	—	$	7,610

In connection with other restructuring efforts, the Company recorded $128 and $820 of pretax restructuring and related charges during the three and nine month periods ended July 1, 2012, respectively, and $604 and $3,209 of pretax restructuring and related charges during the three and nine month periods ended July 3, 2011, respectively.