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Restructuring and Related Charges (Tables)
 12 Months Ended
Sep. 30, 2016
Restructuring and Related Activities [Abstract]  
Schedule of Restructuring and Related Charges by Segment
Net restructuring and related charges by segment from continuing operations are as follows:
 
Fiscal Year
 
2016
 
2015
 
2014
Specialty Brands
$
23.3

 
$
36.5

 
$
57.0

Specialty Generics
3.4

 
4.5

 
9.8

Corporate
11.5

 
4.3

 
1.4

Restructuring and related charges, net
38.2

 
45.3

 
68.2

Less: accelerated depreciation
(4.9
)
 
(0.3
)
 
(0.2
)
Restructuring charges, net
$
33.3

 
$
45.0

 
$
68.0
Schedule of Net Restructuring and Related Charges
Net restructuring and related charges by program from continuing operations are comprised of the following:
 
Fiscal Year
 
2016
 
2015
 
2014
2016 Mallinckrodt Program
$
8.3

 
$
—

 
$
—

2013 Mallinckrodt Program
26.2

 
12.0

 
13.6

Acquisition programs
3.7

 
33.6

 
56.4

Other programs
—

 
(0.3
)
 
(1.8
)
Total programs
38.2

 
45.3

 
68.2

Less: non-cash charges, including impairments and accelerated share based compensation expense
(4.9
)
 
(10.1
)
 
(37.7
)
Total charges expected to be settled in cash
$
33.3

 
$
35.2

 
$
30.5
Schedule of Restructuring Reserves by Type of Cost
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 in fiscal 2014 related to consulting costs associated with restructuring initiatives related to the CMDS business:
 
2016 Mallinckrodt Program
 
2013 Mallinckrodt Program
 
Acquisition Programs
 
Other Programs
 
Total
Balance at September 27, 2013
$
—

 
$
14.9

 
$
—

 
$
10.6

 
$
25.5

Charges from continuing operations
—

 
19.2

 
22.9

 
1.4

 
43.5

Charges from discontinued operations
—

 
39.0

 
—

 
1.1

 
40.1

Changes in estimate from continuing operations
—

 
(7.3
)
 
(1.6
)
 
(4.1
)
 
(13.0
)
Changes in estimate from discontinued operations
—

 
(2.1
)
 
—

 
(0.7
)
 
(2.8
)
Cash payments
—

 
(34.8
)
 
(13.4
)
 
(6.8
)
 
(55.0
)
Reclassifications (1)
—

 
(1.3
)
 
—

 
(1.0
)
 
(2.3
)
Currency translation
—

 
(1.0
)
 
—

 
(0.1
)
 
(1.1
)
Balance at September 26, 2014
—

 
26.6

 
7.9

 
0.4

 
34.9

Charges from continuing operations
—

 
11.7

 
25.3

 
—

 
37.0

Charges from discontinued operations
—

 
4.7

 
—

 
—

 
4.7

Changes in estimate from continuing operations
—

 
—

 
(1.5
)
 
(0.3
)
 
(1.8
)
Changes in estimate from discontinued operations
—

 
(8.9
)
 
—

 
—

 
(8.9
)
Cash payments
—

 
(22.5
)
 
(21.7
)
 
(0.1
)
 
(44.3
)
Reclassifications (1)
—

 
(3.0
)
 
—

 
—

 
(3.0
)
Currency translation
—

 
(0.6
)
 
—

 
—

 
(0.6
)
Balance at September 25, 2015
—

 
8.0

 
10.0

 
—

 
18.0

Charges from continuing operations
6.4

 
24.6

 
5.0

 
—

 
36.0

Charges from discontinued operations
—

 
2.5

 
—

 
—

 
2.5

Changes in estimate from continuing operations
—

 
(1.4
)
 
(1.3
)
 
—

 
(2.7
)
Changes in estimate from discontinued operations
—

 
(0.3
)
 
—

 
—

 
(0.3
)
Cash payments
(0.2
)
 
(20.3
)
 
(13.2
)
 
—

 
(33.7
)
Reclassifications (1)
—

 
(1.3
)
 
—

 
—

 
(1.3
)
Balance at September 30, 2016
$
6.2

 
$
11.8

 
$
0.5

 
$
—

 
$
18.5


(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 2016 and 2013 Mallinckrodt Programs are as follows:
 
2016 Mallinckrodt Program
 
2013 Mallinckrodt Program
Specialty Brands
$
4.7

 
$
18.8

Specialty Generics
0.5

 
18.3

Discontinued Operations (including Nuclear and CMDS)
—

 
69.9

Corporate
3.1

 
18.4

 
$
8.3

 
$
125.4