Restructuring and Other Costs (Tables)

9 Months Ended

Jun. 30, 2019

Restructuring And Other Costs [Abstract]

Schedule of Restructuring and Other Costs

The following table summarizes our Restructuring and other costs (in millions):

	Three Months Ended				Nine Months Ended
	June 30,				June 30,
	2019		2018		2019		2018
Restructuring	$	6.4	$	6.9	$	56.4	$	32.5
Other		11.5		10.2		50.7		32.6
Restructuring and other costs	$	17.9	$	17.1	$	107.1	$	65.1

Schedule of Restructuring Charges Related to Active Restructuring Initiatives

The following table presents a summary of restructuring charges related to active restructuring initiatives that we incurred during the three and nine months ended June 30, 2019 and 2018, the cumulative recorded amount since we started the initiatives and our estimate of the total costs we expect to incur (in millions):

	Three Months Ended						Nine Months Ended
	June 30,						June 30,
	2019			2018			2019		2018			Cumulative		Total Expected
Corrugated Packaging
Net property, plant and equipment costs	$	(1.9	)	$	0.4		$	5.2	$	1.3		$	203.3	$	203.3
Severance and other employee costs		1.6			(0.2	)		12.3		2.2			54.7		54.9
Equipment and inventory relocation   costs		1.6			0.3			3.0		3.4			10.7		12.2
Facility carrying costs		0.6			0.8			2.6		2.6			31.4		32.6
Other costs		(0.1	)		0.1			0.2		(0.1	)		13.4		16.3
Restructuring total	$	1.8		$	1.4		$	23.3	$	9.4		$	313.5	$	319.3
Consumer Packaging
Net property, plant and equipment costs	$	0.2		$	1.8		$	—	$	6.2		$	38.1	$	38.1
Severance and other employee costs		1.2			1.7			4.0		5.1			39.2		39.2
Equipment and inventory relocation   costs		0.2			0.3			0.9		1.8			6.2		6.2
Facility carrying costs		0.2			0.1			0.2		0.7			2.2		2.2
Other costs		0.3			0.7			3.5		2.8			25.6		25.9
Restructuring total	$	2.1		$	4.6		$	8.6	$	16.6		$	111.3	$	111.6
Land and Development
Net property, plant and equipment costs	$	—		$	—		$	—	$	—		$	1.8	$	1.8
Severance and other employee costs		—			0.1			0.1		0.7			13.8		13.8
Other costs		—			—			—		—			3.0		3.0
Restructuring total	$	—		$	0.1		$	0.1	$	0.7		$	18.6	$	18.6
Corporate
Net property, plant and equipment costs	$	—		$	—		$	—	$	—		$	1.4	$	1.4
Severance and other employee costs		2.4			0.9			22.2		1.0			122.9		122.9
Other costs		0.1			(0.1	)		2.2		4.8			17.7		17.7
Restructuring total	$	2.5		$	0.8		$	24.4	$	5.8		$	142.0	$	142.0
Total
Net property, plant and equipment costs	$	(1.7	)	$	2.2		$	5.2	$	7.5		$	244.6	$	244.6
Severance and other employee costs		5.2			2.5			38.6		9.0			230.6		230.8
Equipment and inventory relocation   costs		1.8			0.6			3.9		5.2			16.9		18.4
Facility carrying costs		0.8			0.9			2.8		3.3			33.6		34.8
Other costs		0.3			0.7			5.9		7.5			59.7		62.9
Restructuring total	$	6.4		$	6.9		$	56.4	$	32.5		$	585.4	$	591.5

Schedule of Acquisition, Divestiture and Integration Costs

The following table presents our acquisition, divestiture and integration costs (in millions):

	Three Months Ended				Nine Months Ended
	June 30,				June 30,
	2019		2018		2019		2018
Acquisition costs	$	0.9	$	3.4	$	27.9	$	11.0
Divestiture costs		—		—		0.2		0.2
Integration costs		10.6		6.8		22.6		21.4
Other total	$	11.5	$	10.2	$	50.7	$	32.6

Schedule of Changes in Restructuring Accrual and Reconciliation of Accrual Charges

The following table summarizes the changes in the restructuring accrual, which is primarily composed of lease commitments, accrued severance and other employee costs, and presents a reconciliation of the restructuring accrual charges to the line item “Restructuring and other costs” on our Condensed Consolidated Statements of Income (in millions):

	Nine Months Ended
	June 30,
	2019			2018
Accrual at beginning of fiscal year	$	31.6		$	47.4
Additional accruals		37.5			11.2
Payments		(32.9	)		(24.3	)
Adjustment to accruals		(3.1	)		0.3
Foreign currency rate changes		0.1			(1.3	)
Accrual at June 30	$	33.2		$	33.3

Reconciliation of accruals and charges to restructuring and other costs (in millions):

	Nine Months Ended
	June 30,
	2019		2018
Additional accruals and adjustments to accruals    (see table above)	$	34.4	$	11.5
Acquisition costs		27.9		11.0
Integration costs		22.6		21.4
Divestiture costs		0.2		0.2
Net property, plant and equipment		5.2		7.5
Severance and other employee costs		6.9		1.4
Equipment and inventory relocation costs		3.9		5.2
Facility carrying costs		2.8		3.3
Other costs		3.2		3.6
Total restructuring and other costs	$	107.1	$	65.1