Restructuring and Related Charges (Tables)

6 Months Ended

Jun. 29, 2018

Restructuring and Related Activities [Abstract]

Schedule of Restructuring and Related Charges by Segment

Net restructuring and related charges reflected in continuing operations by segment are as follows:

	Three Months Ended					Six Months Ended
	June 29, 2018		June 30, 2017			June 29, 2018		June 30, 2017
Specialty Brands	$	53.4	$	0.3		$	70.5	$	9.5
Corporate	5.3		0.7			11.3		2.8
Restructuring and related charges, net	58.7		1.0			81.8		12.3
Less: accelerated depreciation	—		(0.4		)	—		(1.4		)
Restructuring charges, net	$	58.7	$	0.6		$	81.8	$	10.9

Schedule of Net Restructuring and Related Charges

Net restructuring and related charges reflected in continuing operations by program are comprised of the following:

	Three Months Ended					Six Months Ended
	June 29, 2018		June 30, 2017			June 29, 2018		June 30, 2017
2016 Mallinckrodt Program	$	52.3	$	1.0		$	55.4	$	12.3
Acquisition programs	6.4		—			26.4		—
Total	58.7		1.0			81.8		12.3
Less: accelerated depreciation	—		(0.4		)	—		(1.4		)
Total charges expected to be settled in cash	$	58.7	$	0.6		$	81.8	$	10.9

Schedule of Restructuring Reserves by Type of Cost

The following table summarizes cash activity for restructuring reserves reflected in continuing operations, substantially all of which are related to contract termination costs and employee severance and benefits:

	2016 Mallinckrodt Program			Acquisition Programs			Total
Balance at December 29, 2017	$	14.1		$	0.8		$	14.9
Charges	56.8			26.8			83.6
Changes in estimate	(1.4		)	(0.4		)	(1.8		)
Cash payments	(8.1		)	(17.8		)	(25.9		)
Balance at June 29, 2018	$	61.4		$	9.4		$	70.8

Schedule of Restructuring Charges Incurred Cumulative to Date

et 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	$	80.0
Corporate	16.9
Specialty Generics Disposal Group	14.3
	$	111.2