Restructuring and Related Charges (Tables)

3 Months Ended

Dec. 30, 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
	December 30, 2016			December 25, 2015
Specialty Brands	$	2.6		$	1.6
Specialty Generics	0.8			1.1
Corporate	1.9			1.5
Restructuring and related charges, net	5.3			4.2
Less: accelerated depreciation	(1.5		)	(0.1		)
Restructuring charges, net	$	3.8		$	4.1

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
	December 30, 2016			December 25, 2015
2016 Mallinckrodt Program	$	5.2		$	—
2013 Mallinckrodt Program	—			3.5
Acquisitions	0.1			0.7
Total	5.3			4.2
Less: non-cash charges, including accelerated share-based compensation expense	(1.5		)	(0.1		)
Total charges expected to be settled in cash	$	3.8		$	4.1

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:

	2016 Mallinckrodt Program			2013 Mallinckrodt Program			Acquisitions			Total
Balance at September 30, 2016	$	6.2		$	11.8		$	0.5		$	18.5
Charges	3.7			—			0.1			3.8
Cash payments	(0.4		)	(6.7		)	(0.4		)	(7.5		)
Balance at December 30, 2016	$	9.5		$	5.1		$	0.2		$	14.8

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 were as follows:

	2016 Mallinckrodt Program		2013 Mallinckrodt Program
Specialty Brands	$	7.2	$	18.8
Specialty Generics	1.3		18.3
Discontinued Operations (including Nuclear and CMDS)	—		69.9
Corporate	5.0		18.4
	$	13.5	$	125.4