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Restructuring and Related Charges (Tables)
 6 Months Ended
Mar. 25, 2016
Restructuring and Related Activities [Abstract]  
Schedule of Restructuring and Related Charges by Segment
Net restructuring and related charges within continuing operations by segment are as follows:
 
Three Months Ended
 
Six Months Ended
 
March 25,
2016
 
March 27,
2015
 
March 25,
2016
 
March 27,
2015
Specialty Brands
$
8.0

 
$
0.9

 
$
9.6

 
$
15.1

Specialty Generics
0.6

 
2.7

 
1.7

 
2.7

Nuclear Imaging
0.3

 
—

 
2.5

 
(7.3
)
Corporate
1.5

 
—

 
3.0

 
0.4

Restructuring and related charges, net
10.4

 
3.6

 
16.8

 
10.9

Less: accelerated depreciation
(1.7
)
 
(0.1
)
 
(1.8
)
 
(0.2
)
Restructuring charges, net
$
8.7

 
$
3.5

 
$
15.0

 
$
10.7
Schedule of Net Restructuring and Related Charges
Net restructuring and related charges by program within continuing operations are comprised of the following:
 
Three Months Ended
 
Six Months Ended
 
March 25,
2016
 
March 27,
2015
 
March 25,
2016
 
March 27,
2015
2013 Mallinckrodt Program
$
8.4

 
$
2.7

 
$
14.1

 
$
(2.2
)
Acquisitions
2.0

 
0.9

 
2.7

 
13.1

Total
10.4

 
3.6

 
16.8

 
10.9

Less: non-cash charges, including accelerated share-based compensation expense
(1.7
)
 
(1.0
)
 
(1.8
)
 
(7.9
)
Total charges expected to be settled in cash
$
8.7

 
$
2.6

 
$
15.0

 
$
3.0
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
 
Total
Balance at September 25, 2015
$
8.0

 
$
10.0

 
$
18.0

Charges
12.5

 
3.5

 
16.0

Changes in estimate
(0.2
)
 
(0.8
)
 
(1.0
)
Cash payments
(7.9
)
 
(8.7
)
 
(16.6
)
Reclassifications (1)
(1.4
)
 
—

 
(1.4
)
Balance at March 25, 2016
$
11.0

 
$
4.0

 
$
15.0


(1) Represents the reclassification of pension and other postretirement benefits from restructuring reserves to pension and postretirement obligations.
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
$
10.9

Specialty Generics
17.3

Nuclear Imaging (including CMDS)
69.9

Corporate
13.0

 
$
111.1