Restructuring and Related Charges (Tables)

6 Months Ended

Mar. 28, 2014

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

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

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

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