Restructuring (Tables)

6 Months Ended

Mar. 31, 2021

Restructuring and Related Activities [Abstract]

The pre-tax expense for charges related to the restructuring plans for the quarter and six months ended March 31, 2021 and 2020 are noted in the table below and were reflected in the Consolidated (Condensed) Statement of Earnings and Comprehensive Income:


	For the Quarter Ended March 31,				For the Six Months Ended March 31,
	2021		2020		2021		2020
2019 Restructuring Program
Costs of products sold
Severance and related benefit costs	$	(0.2)	$	0.2	$	(0.1)	$	1.1
Accelerated depreciation & asset write-offs	1.4		2.5		2.8		5.9
Other exit costs(1)	4.6		4.7		9.7		6.7
2019 Restructuring Total	$	5.8	$	7.4	$	12.4	$	13.7
2020 Restructuring Program
Costs of products sold
Other restructuring related costs(2)	$	1.2	$	—	$	2.0	$	—
Selling, general and administrate expense
Severance and related benefit costs	(0.1)		—		0.2		—
Other restructuring related costs(2)	4.3		—		7.2		—
2020 Restructuring Total	$	5.4	$	—	$	9.4	$	—
Total restructuring related expense	$	11.2	$	7.4	$	21.8	$	13.7

(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 six months ended March 31, 2021 :


					Utilized
	September 30, 2020		Charge to Income		Cash		Non-Cash		March 31, 2021(1)
Severance & termination related costs	$	5.3	$	(0.1)	$	3.2	$	—	$	2.0
Accelerated depreciation & asset write-offs	—		2.8		—		2.8		—
Other exit costs	2.9		9.7		10.2		—		2.4

Total	$	8.2	$	12.4	$	13.4	$	2.8	$	4.4

(1) At March 31, 2021, the restructuring reserve is recorded on the Consolidated (Condensed) Balance Sheet in Other current liabilities of $4.4.

The following table summarizes the activity related to the 2020 restructuring program for the six months ended March 31, 2021:


					Utilized
	September 30, 2020		Charge to Income		Cash		Non-Cash		March 31, 2021(1)
Severance & termination related costs	$	0.4	$	0.2	$	0.6	$	—	$	—
Other restructuring related costs	0.8		9.2		8.1		—		1.9
Total	$	1.2	$	9.4	$	8.7	$	—	$	1.9

(1) At March 31, 2021, 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 six months ended March 31, 2020:


					Utilized
	September 30, 2019		Charge to Income		Cash		Non-Cash		March 31, 2020
Severance & termination related costs	$	9.8	$	1.1	$	—	$	—	$	10.9
Accelerated depreciation & asset write-offs	—		$	5.9	—		5.9		—
Other exit costs	—		$	6.7	4.2		—		2.5

Total	$	9.8	$	13.7	$	4.2	$	5.9	$	13.4