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Restructuring and Related Charges
 3 Months Ended
Dec. 25, 2015
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 all 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, which are expected to be substantially completed by the end of fiscal 2016. In addition to the 2013 Mallinckrodt Program, the Company has taken restructuring actions to generate synergies from its acquisitions.
Net restructuring and related charges within continuing operations by segment are as follows:
 
Three Months Ended
 
December 25,
2015
 
December 26,
2014
Specialty Brands
$
1.6

 
$
14.2

Specialty Generics
1.1

 
—

Nuclear Imaging
2.2

 
(7.3
)
Corporate
1.5

 
0.4

Restructuring and related charges, net
6.4

 
7.3

Less: accelerated depreciation
(0.1
)
 
(0.1
)
Restructuring charges, net
$
6.3

 
$
7.2


Net restructuring and related charges by program within continuing operations are comprised of the following:
 
Three Months Ended
 
December 25,
2015
 
December 26,
2014
2013 Mallinckrodt Program
$
5.7

 
$
(4.9
)
Acquisitions
0.7

 
12.2

Total
6.4

 
7.3

Less: non-cash charges, including accelerated share-based compensation expense
(0.1
)
 
(6.9
)
Total charges expected to be settled in cash
$
6.3

 
$
0.4



Non-cash charges during the three months ended December 26, 2014 included $6.8 million of accelerated share-based compensation expense related to employee terminations, primarily associated with the acquisition of Questcor.
The following table summarizes cash activity for restructuring reserves, substantially all of which are related to employee severance and benefits:
 
2013 Mallinckrodt Program
 
Acquisitions
 
Total
Balance at September 25, 2015
$
8.0

 
$
10.0

 
$
18.0

Charges
5.6

 
1.5

 
7.1

Changes in estimate
—

 
(0.8
)
 
(0.8
)
Cash payments
(4.7
)
 
(4.6
)
 
(9.3
)
Balance at December 25, 2015
$
8.9

 
$
6.1

 
$
15.0



Net restructuring and related charges, including associated asset impairments, incurred cumulative-to-date related to the 2013 Mallinckrodt Program were as follows:
Specialty Brands
$
4.9

Specialty Generics
16.7

Nuclear Imaging (including CMDS)
69.6

Corporate
11.4

 
$
102.6


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