Restructuring and Related Charges (Tables)

3 Months Ended

Dec. 26, 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
	December 26, 2014			December 27, 2013
Specialty Brands	$	14.2		$	—
Specialty Generics	—			—
Global Medical Imaging	(7.3		)	8.1
Corporate	0.4			—
Restructuring and related charges, net	7.3			8.1
Less: accelerated depreciation	(0.1		)	(0.1		)
Restructuring charges, net	$	7.2		$	8.0

Schedule of Net Restructuring and Related Charges

Net restructuring and related charges were comprised of the following:

	Three Months Ended
	December 26, 2014			December 27, 2013
2013 Mallinckrodt Program	$	(4.9	)	$	8.3
Acquisitions	12.2			—
Other	—			(0.2		)
Total	7.3			8.1
Less: non-cash charges, including accelerated share-based compensation expense	(6.9		)	(0.1		)
Total charges expected to be settled in cash	$	0.4		$	8.0

Schedule of Restructuring Reserves by Type of Cost

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

	2013 Mallinckrodt Program			Acquisitions			Other			Total
Balance at September 26, 2014	$	26.6		$	7.9		$	0.4		$	34.9
Charges	2.5			6.3			—			8.8
Changes in estimate	(7.5		)	(0.9		)	—			(8.4		)
Cash payments	(8.4		)	(6.3		)	(0.1		)	(14.8		)
Currency translation	(0.4		)	—			—			(0.4		)
Balance at December 26, 2014	$	12.8		$	7.0		$	0.3		$	20.1

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 Brands	$	3.0
Specialty Generics	11.5
Global Medical Imaging	64.3
Corporate	5.7
	$	84.5