RESTRUCTURING CHARGES

3 Months Ended

Jan. 31, 2020

Restructuring and Related Activities [Abstract]

The following is a reconciliation of the beginning and ending restructuring reserve balances for the three months ended January 31, 2020:



(in millions)	Employee Separation Costs			Other Costs			Total
Balance at October 31, 2019	$	9.5		$	1.8		$	11.3
Costs incurred and charged to expense	2.7			0.6			3.3
Costs paid or otherwise settled	(4.2		)	(0.6		)	(4.8		)
Balance at January 31, 2020	$	8.0		$	1.8		$	9.8

The focus for restructuring activities in 2020 is to optimize and integrate operations in the Paper Packaging & Services segment related to the Caraustar Acquisition and continue to rationalize operations and close underperforming assets in the Rigid Industrial Packaging & Services and the Flexible Products & Services segments. During the three months ended January 31, 2020, the Company recorded restructuring charges of $3.3 million, as compared to $3.7 million of restructuring charges recorded during the three months ended January 31, 2019. The restructuring activity for the three months ended January 31, 2020 consisted of $2.7 million in employee separation costs and $0.6 million in other restructuring costs, primarily consisting of professional fees and other fees associated with restructuring activities.

The following is a reconciliation of the total amounts expected to be incurred from open restructuring plans or plans that are being formulated and have not been announced as of the filing date of this Form 10-Q. Remaining amounts expected to be incurred were $24.0 million as of January 31, 2020:



(in millions)	Total Amounts Expected to be Incurred		Amounts Incurred During the three months ended January 31, 2020		Amounts Remaining to be Incurred
Rigid Industrial Packaging & Services
Employee separation costs	$	15.3	$	1.3	$	14.0
Other restructuring costs	5.7		0.5		5.2
	21.0		1.8		19.2
Flexible Products & Services
Employee separation costs	1.4		0.5		0.9
Other restructuring costs	1.0		—		1.0
	2.4		0.5		1.9
Paper Packaging & Services
Employee separation costs	2.0		0.9		1.1
Other restructuring costs	1.9		0.1		1.8
	3.9		1.0		2.9
	$	27.3	$	3.3	$	24.0