Restructuring and Related Charges (Tables)

9 Months Ended

Sep. 29, 2017

Restructuring and Related Activities [Abstract]

Schedule of Restructuring and Related Charges by Segment

Net restructuring and related charges by segment are as follows:

	Three Months Ended						Nine Months Ended
	September 29, 2017			September 30, 2016			September 29, 2017			September 30, 2016
Specialty Brands	$	14.6		$	4.9		$	24.1		$	21.7
Specialty Generics	(0.6		)	0.7			7.3			2.3
Corporate	1.5			3.1			4.3			10.0
Restructuring and related charges, net	15.5			8.7			35.7			34.0
Less: accelerated depreciation	(1.2		)	(1.9		)	(3.6		)	(4.8		)
Restructuring charges, net	$	14.3		$	6.8		$	32.1		$	29.2

Schedule of Net Restructuring and Related Charges

Net restructuring and related charges by program are comprised of the following:

	Three Months Ended						Nine Months Ended
	September 29, 2017			September 30, 2016			September 29, 2017			September 30, 2016
2016 Mallinckrodt Program	$	15.5		$	8.3		$	35.7		$	8.3
2013 Mallinckrodt Program	—			0.3			—			22.7
Acquisitions	—			0.1			—			3.0
Total	15.5			8.7			35.7			34.0
Less: accelerated depreciation	(1.2		)	(1.9		)	(3.6		)	(4.8		)
Total charges expected to be settled in cash	$	14.3		$	6.8		$	32.1		$	29.2

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 December 30, 2016	$	9.5		$	5.1		$	0.2		$	14.8
Charges	33.9			—			—			33.9
Changes in estimate	(1.8		)	—			—			(1.8		)
Cash payments	(19.8		)	(3.7		)	(0.2		)	(23.7		)
Reclassifications	(0.7		)	0.3			—			(0.4		)
Balance at September 29, 2017	$	21.1		$	1.7		$	—		$	22.8

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 Mallinckrodt Program was as follows:

	2016 Mallinckrodt Program
Specialty Brands	$	31.3
Specialty Generics	8.6
Corporate	9.3
	$	49.2