Restructuring and Related Charges (Tables)

3 Months Ended

Mar. 30, 2018

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
	March 30, 2018		March 31, 2017
Specialty Brands	$	17.1	$	9.2
Corporate	6.0		2.1
Restructuring and related charges, net	23.1		11.3
Less: accelerated depreciation	—		(1.0		)
Restructuring charges, net	$	23.1	$	10.3

Schedule of Net Restructuring and Related Charges

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

	Three Months Ended
	March 30, 2018		March 31, 2017
2016 Mallinckrodt Program	$	3.1	$	11.3
Acquisitions	20.0		—
Total	23.1		11.3
Less: accelerated depreciation	—		(1.0		)
Total charges expected to be settled in cash	$	23.1	$	10.3

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			Acquisitions			Total
Balance at December 29, 2017	$	14.1		$	0.8		$	14.9
Charges	3.3			20.0			23.3
Changes in estimate	(0.2		)	—			(0.2		)
Cash payments	(3.3		)	(11.5		)	(14.8		)
Balance at March 30, 2018	$	13.9		$	9.3		$	23.2

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	$	33.1
Corporate	11.7
Specialty Generics Disposal Group	14.2
	$	59.0