Restructuring (Tables)

3 Months Ended

Dec. 31, 2020

Restructuring and Related Activities [Abstract]

The pre-tax expense for charges related to the restructuring plans for the quarters ended December 31, 2020 and 2019 are noted in the table below and were reflected in the Consolidated (Condensed) Statement of Earnings and Comprehensive Income:


	For the Quarter Ended December 31, 2020		For the Quarter Ended December 31, 2019
2019 Restructuring Program
Costs of products sold
Severance and related benefit costs	$	0.1	$	0.9
Accelerated depreciation & asset write-offs	1.4		3.4
Other exit costs(1)	5.1		2.0
2019 Restructuring Total	$	6.6	$	6.3
2020 Restructuring Program
Costs of products sold
Other restructuring related costs(2)	$	0.8	$	—
Selling, general and administrate expense
Severance and related benefit costs	0.3		—
Other restructuring related costs(2)	2.9		—
2020 Restructuring Total	$	4.0	$	—
Total restructuring related expense	$	10.6	$	6.3

(1) Includes charges primarily related to consulting, relocation, environmental investigatory and mitigation costs, and other facility exit costs.

(2) Primarily includes consulting fees for the restructuring program.

Schedule of Restructuring Reserve by Type of Cost

The following table summarizes the activity related to the 2019 restructuring program for the quarter ended December 31, 2020:


					Utilized
	September 30, 2020		Charge to Income		Cash		Non-Cash		December 31, 2020 (1)
Severance & termination related costs	$	5.3	$	0.1	$	3.4	$	—	$	2.0
Accelerated depreciation & asset write-offs	—		1.4		—		1.4		—
Other exit costs	2.9		5.1		5.3		—		2.7

Total	$	8.2	$	6.6	$	8.7	$	1.4	$	4.7

(1) At December 31, 2020, the restructuring reserve is recorded on the Consolidated (Condensed) Balance Sheet in Other current liabilities of $4.7.

The following table summarizes the activity related to the 2020 restructuring program for the quarter ended December 31, 2020:


					Utilized
	September 30, 2020		Charge to Income		Cash		Non-Cash		December 31, 2020 (1)
Severance & termination related costs	$	0.4	$	0.3	$	—	$	—	$	0.7
Other restructuring related costs	0.8		3.7		3.3		—		$	1.2
Total	$	1.2	$	4.0	$	3.3	$	—	$	1.9

(1) At December 31, 2020, the restructuring reserve is recorded on the Consolidated (Condensed) Balance Sheet in Other current liabilities of $1.9.

The following table summarizes the activity related to the 2019 restructuring program for the quarter ended December 31, 2019:


					Utilized
	September 30, 2019		Charge to Income		Cash		Non-Cash		December 31, 2019
Severance & termination related costs	$	9.8	$	0.9	$	—	$	—	$	10.7
Accelerated depreciation & asset write-offs	—		3.4		—		3.4		—
Other exit costs	—		2.0		1.3		—		0.7

Total	$	9.8	$	6.3	$	1.3	$	3.4	$	11.4