Restructuring and Related Charges (Tables)

6 Months Ended

12 Months Ended

Mar. 28, 2014

Sep. 27, 2013

Restructuring And Related Activities [Abstract]

Schedule of Restructuring and Related Charges by Segment

Net restructuring and related charges by segment were as follows:


	Three Months Ended					Six Months Ended
	March 28, 2014		March 29, 2013			March 28, 2014			March 29, 2013
Specialty Pharmaceuticals	$	2.7	$	5.9		$	2.7		$	6.6
Global Medical Imaging		18.5		1.0			26.6			1.3
Corporate		0.5		—			0.5			—

Restructuring and related charges, net		21.7		6.9			29.8			7.9
Less: accelerated depreciation		—		(0.5	)		(0.1	)		(1.3	)

Restructuring charges, net	$	21.7	$	6.4		$	29.7		$	6.6

Net restructuring and related charges by segment are as follows:


	Fiscal Year
	2013			2012			2011
Specialty Pharmaceuticals	$	16.4		$	11.3		$	6.5
Global Medical Imaging		16.4			7.9			3.8
Corporate		3.0			—			(0.3	)

Restructuring and related charges, net		35.8			19.2			10.0
Less: accelerated depreciation		(2.6	)		(8.0	)		(1.6	)

Restructuring charges, net	$	33.2		$	11.2		$	8.4

Schedule of Net Restructuring and Related Charges

Net restructuring and related charges were comprised of the following:


	Three Months Ended						Six Months Ended
	March 28, 2014			March 29, 2013			March 28, 2014			March 29, 2013
2013 Mallinckrodt Program	$	22.6		$	—		$	30.9		$	—
Other programs		(0.9	)		6.9			(1.1	)		7.9

Total programs		21.7			6.9			29.8			7.9
Less: non-cash charges, including accelerated depreciation		(2.6	)		(0.5	)		(2.7	)		(1.4	)

Total charges expected to be settled in cash	$	19.1		$	6.4		$	27.1		$	6.5

Net restructuring and related charges are comprised of the following:


	Fiscal Year
	2013			2012			2011
2013 Mallinckrodt Program	$	14.9		$	—		$	—
Other programs		20.9			19.2			10.0

Total programs		35.8			19.2			10.0
Less: non-cash charges, including accelerated depreciation		(2.6	)		(6.2	)		(1.6	)

Total charges expected to be settled in cash	$	33.2		$	13.0		$	8.4

Schedule of Restructuring Reserves by Type of Cost

The following table summarizes cash activity for restructuring reserves, substantially all of which related to employee severance and benefits, with the exception of $8.4 million related to consulting costs associated with restructuring initiatives:


	2013 Mallinckrodt Program			Other Programs			Total
Balance at September 27, 2013	$	14.9		$	10.6		$	25.5
Charges		30.0			0.8			30.8
Changes in estimate		(1.7	)		(2.0	)		(3.7	)
Cash payments		(10.9	)		(5.3	)		(16.2	)
Currency translation and other		(0.3	)		0.1			(0.2	)

Balance at March 28, 2014	$	32.0		$	4.2		$	36.2

The following table summarizes cash activity for restructuring reserves, substantially all of which related to employee severance and benefits:


	2013 Mallinckrodt Program		Other Programs			Total
Balance at September 24, 2010	$	—	$	4.5		$	4.5
Charges		—		9.6			9.6
Changes in estimate		—		(1.2	)		(1.2	)
Cash payments		—		(3.5	)		(3.5	)
Reclassifications ⁽¹⁾		—		(1.6	)		(1.6	)
Currency translation		—		(0.2	)		(0.2	)

Balance at September 30, 2011		—		7.6			7.6
Charges		—		12.8			12.8
Changes in estimate		—		0.2			0.2
Cash payments		—		(11.5	)		(11.5	)
Reclassifications ⁽¹⁾		—		(0.2	)		(0.2	)

Balance at September 28, 2012		—		8.9			8.9
Charges		14.9		20.9			35.8
Changes in estimate		—		(2.6	)		(2.6	)
Cash payments		—		(15.1	)		(15.1	)
Reclassifications ⁽¹⁾		—		(1.5	)		(1.5	)

Balance at September 27, 2013	$	14.9	$	10.6		$	25.5

(1)	Represents the reclassification of pension and other postretirement benefits from restructuring reserves to pension and postretirement obligations, and the transfer of certain restructuring liabilities in conjunction with the Separation.

Schedule of Restructuring Charges Incurred Cumulative to Date

Net restructuring and related charges, including associated asset impairments, incurred cumulative to date related to the 2013 Mallinckrodt Program were as follows:


Specialty Pharmaceuticals	$	5.2
Global Medical Imaging		36.3
Corporate		4.3

	$	45.8

Net restructuring and related charges, including associated asset impairments, incurred cumulative to date related to the 2013 Mallinckrodt Program are as follows:


Specialty Pharmaceuticals	$	2.4
Global Medical Imaging		9.5
Corporate		3.0

	$	14.9