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Restructuring and Related Charges (Tables)
6 Months Ended
Mar. 27, 2015
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 27,
2015
 
March 28,
2014
 
March 27,
2015
 
March 28,
2014
Specialty Brands
$
0.9

 
$
2.1

 
$
15.1

 
$
2.1

Specialty Generics
2.7

 
0.6

 
2.7

 
0.6

Global Medical Imaging
0.2

 
18.5

 
(7.1
)
 
26.6

Corporate

 
0.5

 
0.4

 
0.5

Restructuring and related charges, net
3.8

 
21.7

 
11.1

 
29.8

Less: accelerated depreciation
(0.1
)
 

 
(0.2
)
 
(0.1
)
Restructuring charges, net
$
3.7

 
$
21.7

 
$
10.9

 
$
29.7

Schedule of Net Restructuring and Related Charges
Net restructuring and related charges were comprised of the following:
 
Three Months Ended
 
Six Months Ended
 
March 27,
2015
 
March 28,
2014
 
March 27,
2015
 
March 28,
2014
2013 Mallinckrodt Program
$
2.9

 
$
22.6

 
$
(2.0
)
 
$
30.9

Acquisitions
0.9

 
(0.4
)
 
13.1

 
(0.4
)
Other

 
(0.5
)
 

 
(0.7
)
Total
3.8

 
21.7

 
11.1

 
29.8

Less: non-cash charges, including accelerated share-based compensation expense
(1.0
)
 
(2.6
)
 
(7.9
)
 
(2.7
)
Total charges expected to be settled in cash
$
2.8

 
$
19.1

 
$
3.2

 
$
27.1

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
5.8

 
6.3

 

 
12.1

Changes in estimate
(7.9
)
 
(1.0
)
 

 
(8.9
)
Cash payments
(14.7
)
 
(11.3
)
 
(0.1
)
 
(26.1
)
Reclassifications (1)
(1.3
)
 

 

 
(1.3
)
Currency translation
(0.7
)
 

 

 
(0.7
)
Balance at March 27, 2015
$
7.8

 
$
1.9

 
$
0.3

 
$
10.0


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
$
3.1

Specialty Generics
14.1

Global Medical Imaging
64.4

Corporate
5.7

 
$
87.3