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Restructuring and Related Charges (Tables)
 9 Months Ended
Sep. 27, 2019
Restructuring and Related Activities [Abstract]  
Schedule of Restructuring and Related Charges by Segment
Net restructuring and related charges by segment were as follows:
 
Three Months Ended
 
Nine Months Ended
 
September 27,
2019
 
September 28,
2018
 
September 27,
2019
 
September 28,
2018
Specialty Brands
$
—

 
$
4.9

 
$
0.4

 
$
52.4

Specialty Generics
6.7

 
0.1

 
9.3

 
5.3

Corporate
0.5

 
14.6

 
1.5

 
48.9

Restructuring and related charges, net
7.2

 
19.6

 
11.2

 
106.6

Less: accelerated depreciation
—

 
(4.8
)
 
—

 
(4.8
)
Restructuring charges, net
$
7.2

 
$
14.8

 
$
11.2

 
$
101.8
Schedule of Net Restructuring and Related Charges
Net restructuring and related charges by program were comprised of the following:
 
Three Months Ended
 
Nine Months Ended
 
September 27,
2019
 
September 28,
2018
 
September 27,
2019
 
September 28,
2018
2018 Mallinckrodt Program
$
6.7

 
$
5.2

 
$
9.3

 
$
5.2

2016 Mallinckrodt Program
0.5

 
9.8

 
2.7

 
70.2

Acquisition Programs
—

 
4.6

 
(0.8
)
 
31.2

Total
7.2

 
19.6

 
11.2

 
106.6

Less: non-cash charges, including accelerated depreciation
—

 
(4.8
)
 
—

 
(4.8
)
Total charges expected to be settled in cash
$
7.2

 
$
14.8

 
$
11.2

 
$
101.8
Schedule of Restructuring Reserves Reconciliation by Program
The following table summarizes cash activity for restructuring reserves, substantially all of which related to contract termination costs, employee severance and benefits, and exiting certain facilities:
 
2018 Mallinckrodt Program
 
2016 Mallinckrodt Program
 
Acquisition Programs
 
Total
Balance as of December 28, 2018
$
2.2

 
$
61.0

 
$
7.8

 
$
71.0

Charges
10.4

 
3.1

 
—

 
13.5

Changes in estimate
(1.1
)
 
(0.4
)
 
(0.8
)
 
(2.3
)
Cash payments
(6.9
)
 
(12.3
)
 
(1.9
)
 
(21.1
)
Reclassifications (1)
—

 
(5.0
)
 
(4.3
)
 
(9.3
)
Currency translation
—

 
(1.7
)
 
—

 
(1.7
)
Balance as of September 27, 2019
$
4.6

 
$
44.7

 
$
0.8

 
$
50.1


(1)
Represents the reclassification of lease liabilities, net to lease liabilities and lease assets, which are reflected within other liabilities and other assets on the unaudited condensed consolidated balance sheet, due to the adoption of ASU 2016-02.
Schedule of Restructuring Charges Incurred Cumulative to Date
As of September 27, 2019, net restructuring and related charges incurred cumulative to date were as follows:
 
2018 Mallinckrodt Program
 
2016 Mallinckrodt Program
Specialty Brands
$
3.0

 
$
82.2

Specialty Generics
9.3

 
14.6

Corporate
2.2

 
28.1

 
$
14.5

 
$
124.9