Restructuring and Other Costs (Tables)

6 Months Ended

Mar. 31, 2020

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				Six Months Ended
	March 31,				March 31,
	2020		2019		2020		2019
Restructuring	$	8.0	$	24.3	$	32.7	$	50.0
Other		8.4		10.5		13.8		39.2
Restructuring and other costs	$	16.4	$	34.8	$	46.5	$	89.2

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 six months ended March 31, 2020 and 2019, 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						Six Months Ended
	March 31,						March 31,
	2020			2019			2020		2019			Cumulative		Total Expected
Corrugated Packaging
Net property, plant and equipment costs	$	0.3		$	4.0		$	2.5	$	7.1		$	96.6	$	96.6
Severance and other employee costs		(3.5	)		4.1			3.6		10.7			38.1		38.1
Equipment and inventory relocation   costs		0.9			1.0			1.3		1.4			9.5		10.2
Facility carrying costs		0.4			0.9			1.0		2.0			19.5		20.4
Other costs		0.2			0.3			0.4		0.3			5.6		5.8
Restructuring total	$	(1.7	)	$	10.3		$	8.8	$	21.5		$	169.3	$	171.1
Consumer Packaging
Net property, plant and equipment costs	$	—		$	(0.2	)	$	0.5	$	(0.2	)	$	30.1	$	30.1
Severance and other employee costs		7.4			2.9			13.1		2.8			51.5		51.5
Equipment and inventory relocation   costs		—			0.4			0.1		0.7			6.0		6.5
Facility carrying costs		—			0.2			—		—			1.9		1.9
Other costs		0.4			2.7			0.6		3.2			9.2		10.3
Restructuring total	$	7.8		$	6.0		$	14.3	$	6.5		$	98.7	$	100.3
Land and Development
Net property, plant and equipment costs	$	—		$	—		$	—	$	—		$	1.8	$	1.8
Severance and other employee costs		—			0.2			—		0.1			13.8		13.8
Other costs		—			—			—		—			3.0		3.0
Restructuring total	$	—		$	0.2		$	—	$	0.1		$	18.6	$	18.6
Corporate
Severance and other employee costs	$	1.2			5.6			8.9		19.8		$	47.2	$	47.2
Other costs		0.7			2.2			0.7		2.1			8.1		8.1
Restructuring total	$	1.9		$	7.8		$	9.6	$	21.9		$	55.3	$	55.3
Total
Net property, plant and equipment costs	$	0.3		$	3.8		$	3.0	$	6.9		$	128.5	$	128.5
Severance and other employee costs		5.1			12.8			25.6		33.4			150.6		150.6
Equipment and inventory relocation   costs		0.9			1.4			1.4		2.1			15.5		16.7
Facility carrying costs		0.4			1.1			1.0		2.0			21.4		22.3
Other costs		1.3			5.2			1.7		5.6			25.9		27.2
Restructuring total	$	8.0		$	24.3		$	32.7	$	50.0		$	341.9	$	345.3

Schedule of Acquisition, Divestiture and Integration Costs

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

	Three Months Ended				Six Months Ended
	March 31,				March 31,
	2020		2019		2020		2019
Acquisition costs	$	0.3	$	3.0	$	0.4	$	27.0
Integration costs		8.1		0.1		13.4		0.2
Divestiture costs		—		7.4		—		12.0
Other total	$	8.4	$	10.5	$	13.8	$	39.2

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 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):

	Six Months Ended
	March 31,
	2020			2019
Accrual at beginning of fiscal year	$	32.3		$	31.6
Additional accruals		27.5			32.3
Payments		(27.3	)		(24.2	)
Adjustment to accruals		(1.9	)		(2.7	)
Foreign currency rate changes		—			(0.1	)
Accrual at March 31	$	30.6		$	36.9

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

	Six Months Ended
	March 31,
	2020			2019
Additional accruals and adjustments to accruals    (see table above)	$	25.6		$	29.6
Acquisition costs		0.4			27.0
Integration costs		13.4			12.0
Divestiture costs		—			0.2
Net property, plant and equipment		3.0			6.9
Severance and other employee costs		(0.3	)		6.3
Equipment and inventory relocation costs		1.4			2.1
Facility carrying costs		1.0			2.0
Other costs		2.0			3.1
Total restructuring and other costs	$	46.5		$	89.2