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:



	2012		2011		2010
Cost of goods sold:
Global Batteries & Appliances	$	5,094	$	756	$	3,275
Global Pet Supplies	4,741		7,085		3,837
Home and Garden Business	—		—		38
Total restructuring and related charges in cost of goods sold	$	9,835	$	7,841	$	7,150
Operating expense:
Global Batteries & Appliances	$	2,487	$	5,338	$	251
Global Pet Supplies	5,395		9,567		2,917
Home and Garden Business	912		2,704		8,419
Corporate	962		3,194		5,381
Total restructuring and related charges in operating expense	$	9,756	$	20,803	$	16,968
Total restructuring and related charges	$	19,591	$	28,644	$	24,118

The following table summarizes restructuring and related charges incurred by type of charge:



	2012		2011		2010
Costs included in cost of goods sold:
Global Cost Reduction initiatives:
Termination benefits	$	2,941	$	1,679	$	2,630
Other associated costs	6,894		5,889		2,273
Other restructuring initiatives:
Termination benefits	—		—		201
Other associated costs	—		273		2,046
Total included in cost of goods sold	$	9,835	$	7,841	$	7,150
Costs included in operating expenses:
Global Cost Reduction initiatives:
Termination benefits	$	3,079	$	10,155	$	4,268
Other associated costs	5,776		7,761		9,272
Other restructuring initiatives:
Termination benefits	—		956		5,269
Other associated costs	901		1,931		(1,841		)
Total included in operating expenses	$	9,756	$	20,803	$	16,968
Total restructuring and related charges	$	19,591	$	28,644	$	24,118

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 $88,700.

The Company recorded $18,690, $25,484 and $18,443 of pretax restructuring and related charges during Fiscal 2012, Fiscal 2011 and Fiscal 2010, respectively, related to the Global Cost Reduction Initiatives.

The following table summarizes the remaining accrual balance associated with the Global Cost Reduction Initiatives and activity that occurred during Fiscal 2012:



	Termination Benefits			Other Costs			Total
Accrual balance at September 30, 2011	$	8,795		$	3,021		$	11,816
Provisions	2,095			(169		)	1,926
Cash expenditures	(7,765		)	(1,353		)	(9,118		)
Non-cash items	127			(404		)	(277		)
Accrual balance at September 30, 2012	$	3,252		$	1,095		$	4,347
Expensed as incurred(A)	$	3,926		$	12,838		$	16,764


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

The following table summarizes the expenses incurred by the Company during Fiscal 2012, the cumulative amount incurred from inception of the initiative through September 30, 2012 and the total future costs expected to be incurred associated with the Global Cost Reduction Initiatives by operating segment:



	Global Batteries and Appliances		Global Pet Supplies		Home and Garden		Corporate		Total
Restructuring and related charges incurred during Fiscal 2012	$	7,642	$	10,136	$	912	$	—	$	18,690
Restructuring and related charges incurred since initiative inception	$	20,809	$	36,998	$	17,620	$	7,591	$	83,018
Total future estimated restructuring and related charges expected to be incurred	$	1,501	$	2,575	$	1,521	$	—	$	5,597

In connection with other restructuring efforts, the Company recorded $901, $3,160 and $5,675 of pretax restructuring and related charges during Fiscal 2012, Fiscal 2011 and Fiscal 2010, respectively.