We recorded pre-tax restructuring and other costs of $9.7 million and $56.2 million for the three and nine months ended June 30, 2020 and $17.9 million and $107.1 million for the three and nine months ended June 30, 2019. These amounts are not comparable since the timing and scope of the individual actions associated with

each restructuring, acquisition, integration or divestiture can vary. We present our restructuring and other costs in more detail below.

Our restructuring charges are primarily associated with restructuring portions of our operations (i.e. partial or complete plant closures), employee costs due to merger and acquisition-related workforce reductions, including voluntary retirement programs in fiscal 2019 and 2020. When we close a facility, if necessary, we recognize a write-down to reduce the carrying value of equipment or other property to their estimated fair value less cost to sell and record charges for severance and other employee-related costs. Any subsequent change in fair value less cost to sell prior to disposition is recognized as it is identified; however, no gain is recognized in excess of the cumulative loss previously recorded unless the actual selling price exceeds the original carrying value. At the time of each announced plant closure, we generally expect to record future period costs for equipment relocation, facility carrying costs, costs to terminate a lease or contract before the end of its term and employee-related costs.

Although specific circumstances vary, our strategy has generally been to consolidate our sales and operations into large well-equipped plants that operate at high utilization rates and take advantage of available capacity created by operational excellence initiatives and/or further optimize our system following mergers and acquisitions or a changing business environment. Therefore, we generally transfer a substantial portion of each closed plant’s assets and production to our other plants. We believe these actions have allowed us to more effectively manage our business. In our Land and Development segment, the restructuring charges primarily consisted of severance and other employee costs associated with the essentially completed accelerated monetization strategy and wind-down of operations and lease costs.

While restructuring costs are not charged to our segments and, therefore, do not reduce segment income, we highlight the segment to which the charges relate. 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, 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						Nine Months Ended
	June 30,						June 30,
	2020			2019			2020		2019		Cumulative		Total Expected
Corrugated Packaging

Net property, plant and equipment costs	$	(0.3	)	$	(1.9	)	$	2.2	$	5.2	$	96.3	$	96.3
Severance and other employee costs		3.2			1.6			6.8		12.3		41.3		41.3
Equipment and inventory relocation costs		0.2			1.6			1.5		3.0		9.8		10.5
Facility carrying costs		0.4			0.6			1.4		2.6		19.9		20.6
Other costs		0.1			(0.1	)		0.5		0.2		5.7		5.9
Restructuring total	$	3.6		$	1.8		$	12.4	$	23.3	$	173.0	$	174.6

Consumer Packaging

Net property, plant and equipment costs	$	—		$	0.2		$	0.5	$	—	$	30.1	$	30.1
Severance and other employee costs		1.9			1.2			15.0		4.0		53.4		53.4
Equipment and inventory relocation costs		—			0.2			0.1		0.9		6.0		6.5
Facility carrying costs		—			0.2			—		0.2		1.9		1.9
Other costs		1.2			0.3			1.8		3.5		10.4		11.6
Restructuring total	$	3.1		$	2.1		$	17.4	$	8.6	$	101.8	$	103.5

Land and Development

Net property, plant and equipment costs	$	—		$	—		$	—	$	—	$	1.8	$	1.8
Severance and other employee costs		—			—			—		0.1		13.8		13.8
Other costs		—			—			—		—		3.0		3.0
Restructuring total	$	—		$	—		$	—	$	0.1	$	18.6	$	18.6

Corporate

Severance and other employee costs	$	0.1			2.4			9.0		22.2	$	47.3	$	47.3
Other costs		0.6			0.1			1.3		2.2		8.7		8.7
Restructuring total	$	0.7		$	2.5		$	10.3	$	24.4	$	56.0	$	56.0

Total

Net property, plant and equipment costs	$	(0.3	)	$	(1.7	)	$	2.7	$	5.2	$	128.2	$	128.2
Severance and other employee costs		5.2			5.2			30.8		38.6		155.8		155.8
Equipment and inventory relocation costs		0.2			1.8			1.6		3.9		15.8		17.0
Facility carrying costs		0.4			0.8			1.4		2.8		21.8		22.5
Other costs		1.9			0.3			3.6		5.9		27.8		29.2
Restructuring total	$	7.4		$	6.4		$	40.1	$	56.4	$	349.4	$	352.7

We have defined “Net property, plant and equipment costs” as used in this Note 4 as property, plant and equipment write-downs, subsequent adjustments to fair value for assets classified as held for sale, subsequent (gains) or losses on sales of property, plant and equipment and related parts and supplies on such assets, if any.

Our other costs consist of acquisition, integration and divestiture costs. We incur costs when we acquire or divest businesses. Acquisition costs include costs associated with transactions, whether consummated or not, such as advisory, legal, accounting and other professional or consulting fees, as well as potential litigation costs associated with those activities. We incur integration costs pre- and post-acquisition that reflect work being performed to facilitate merger and acquisition integration, such as work associated with information systems and other projects including spending to support future acquisitions, and primarily consist of professional services and labor. Divestiture costs consist primarily of similar professional fees. We consider acquisition, divestiture and integration costs to be Corporate costs regardless of the segment or segments involved in the transaction.

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

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):

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