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Restructuring and Related Charges
 9 Months Ended
Jun. 27, 2014
Restructuring and Related Activities [Abstract]  
Restructuring and Related Charges
5.
Restructuring and Related Charges
During fiscal 2013, the Company launched a restructuring program designed to improve its cost structure ("the 2013 Mallinckrodt Program"). The 2013 Mallinckrodt Program includes actions across both segments, as well as within corporate functions. The Company expects to incur charges of $100.0 million to $125.0 million under this 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 2016.
Prior to the Separation, Covidien initiated restructuring programs, which also applied to its Pharmaceuticals business. Restructuring actions associated with acquisitions made prior to the Separation are included within Other programs below. These programs were substantially completed as of September 27, 2013.
Net restructuring and related charges by segment were as follows:
 
Three Months Ended
 
Nine Months Ended
 
June 27,
2014
 
June 28,
2013
 
June 27,
2014
 
June 28,
2013
Specialty Pharmaceuticals
$
11.8

 
$
7.0

 
$
14.5

 
$
13.6

Global Medical Imaging
10.6

 
5.1

 
37.2

 
6.4

Corporate
1.8

 
—

 
2.3

 
—

Restructuring and related charges, net
24.2

 
12.1

 
54.0

 
20.0

Less: accelerated depreciation
(0.4
)
 
(0.8
)
 
(0.5
)
 
(2.1
)
Restructuring charges, net
$
23.8

 
$
11.3

 
$
53.5

 
$
17.9



Net restructuring and related charges were comprised of the following:
 
Three Months Ended
 
Nine Months Ended
 
June 27,
2014
 
June 28,
2013
 
June 27,
2014
 
June 28,
2013
2013 Mallinckrodt Program
$
23.0

 
$
—

 
$
53.9

 
$
—

Other programs
1.2

 
12.1

 
0.1

 
20.0

Total programs
24.2

 
12.1

 
54.0

 
20.0

Less: non-cash charges, including accelerated depreciation
(0.4
)
 
(0.7
)
 
(3.1
)
 
(2.1
)
Total charges expected to be settled in cash
$
23.8

 
$
11.4

 
$
50.9

 
$
17.9



The following table summarizes cash activity for restructuring reserves, substantially all of which related to employee severance and benefits, with the exception of $8.5 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
55.6

 
1.8

 
57.4

Changes in estimate
(4.3
)
 
(2.2
)
 
(6.5
)
Cash payments
(31.6
)
 
(6.2
)
 
(37.8
)
Currency translation and other (1)
(0.9
)
 
(0.9
)
 
(1.8
)
Balance at June 27, 2014
$
33.7

 
$
3.1

 
$
36.8



(1) Represents the reclassification of pension and other postretirement benefits from restructuring reserves to pension and postretirement obligations.

Net restructuring and related charges, including associated asset impairments, incurred cumulative to date related to the 2013 Mallinckrodt Program were as follows:
 
 
Specialty Pharmaceuticals
$
16.7

Global Medical Imaging
46.8

Corporate
5.3

 
$
68.8



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