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Restructuring and Related Charges, Net
 9 Months Ended
Jun. 28, 2013
Restructuring Charges [Abstract]  
Restructuring and Related Charges, Net
3.
Restructuring and Related Charges
During fiscal 2011 and fiscal 2009, Covidien launched restructuring programs designed to improve its cost structure, which also applied to its Pharmaceuticals business. The 2009 program is substantially completed. The Company expects to incur charges under the 2011 program as the specific actions required to execute on these initiatives are identified and approved, most of which are expected to be incurred by the end of fiscal 2014.
Net restructuring and related charges by segment are as follows:
 
Three Months Ended
 
Nine Months Ended

June 28,
2013
 
June 29,
2012
 
June 28,
2013
 
June 29,
2012
Specialty Pharmaceuticals
$
7.0

 
$
2.3

 
$
13.6

 
$
10.2

Global Medical Imaging
5.1

 
4.1

 
6.4

 
7.1

Restructuring and related charges, net
12.1

 
6.4

 
20.0

 
17.3

Less: accelerated depreciation
(0.8
)
 
(1.4
)
 
(2.1
)
 
(6.8
)
Restructuring charges, net
$
11.3

 
$
5.0

 
$
17.9

 
$
10.5



Net restructuring and related charges are comprised of the following:
 
Three Months Ended
 
Nine Months Ended

June 28,
2013
 
June 29,
2012
 
June 28,
2013
 
June 29,
2012
2011 Covidien program
$
11.6

 
$
6.3

 
$
18.8

 
$
17.1

2009 Covidien program
0.2

 
0.1

 
0.1

 
0.2

Acquisitions
0.3

 
—

 
1.1

 
—

Total programs
12.1

 
6.4

 
20.0

 
17.3

Less: non-cash charges, including accelerated depreciation
(0.7
)
 
(1.5
)
 
(2.1
)
 
(6.9
)
Total charges expected to be settled in cash
$
11.4

 
$
4.9

 
$
17.9

 
$
10.4



The following table summarizes cash activity for restructuring reserves, substantially all of which relates to employee severance and benefits under the 2011 Covidien program:


Balance at September 28, 2012
$
8.9

Charges
20.0

Changes in estimate
(2.1
)
Cash payments
(9.7
)
Reclassifications (1)
(1.0
)
Balance at June 28, 2013
$
16.1


(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.

Net restructuring and related charges, including associated asset impairments, incurred cumulative to date related to the 2011 Covidien program are as follows:

 
Specialty Pharmaceuticals
$
29.7

Global Medical Imaging
20.0


$
49.7



Substantially all of the restructuring reserves are included in accrued and other current liabilities on the Company's unaudited condensed consolidated and combined balance sheets.