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Restructuring Costs (Notes)
 9 Months Ended
Jun. 28, 2014
Restructuring Costs [Abstract]  
Restructuring and Related Activities Disclosure [Text Block]
RESTRUCTURING AND IMPAIRMENT COSTS
Restructuring and impairment costs, primarily incurred in the Company's AMER segment, largely relate to the consolidation of the Company's facilities in the Fox Cities (Neenah and Appleton), Wisconsin and the relocation of manufacturing operations from Juarez, Mexico to Guadalajara, Mexico. These charges are recorded within restructuring and impairment charges on the Condensed Consolidated Statements of Comprehensive Income. Restructuring liabilities are recorded within other accrued liabilities on the Condensed Consolidated Balance Sheets.
For the three months ended June 28, 2014, the Company incurred restructuring costs of $1.2 million, which consisted of the following:
•
$0.7 million of severance from the anticipated reduction of the Company's workforce in Juarez; and
•
$0.5 million primarily related to a loss on an asset sale related to the consolidation of the Company's facilities in the Fox Cities.
For the nine months ended June 28, 2014, the Company incurred restructuring and impairment costs of $10.9 million, which consisted of the following:
•
$3.2 million of fixed asset impairment at the Company's Juarez facility;
•
$3.3 million of severance from the reduction of the Company's workforce in Juarez, the Fox Cities and the United Kingdom; and
•
$4.4 million of rent, moving and associated costs resulting from the early exit of operating leases for two existing Neenah facilities and the consolidation of three existing Fox Cities facilities into the new Neenah manufacturing facility.
As part of the relocation of manufacturing operations from Juarez to Guadalajara, the Company evaluated the ongoing fair value of the plant and equipment associated with the Juarez facility. Based on this evaluation, the Company determined that long-lived assets were impaired and therefore recorded $3.2 million of fixed asset impairment during the nine months ended June 28, 2014. Fair value was evaluated using Level 3 inputs, as defined in Note 1.
The Company cannot recognize an income tax benefit for restructuring and impairment costs due to existing tax losses in these jurisdictions.

The Company's restructuring accrual activity for the three months ended June 28, 2014 is included in the table below (in millions):
 
 
 
Employee
 
Lease
 
 
 
Fixed
 
Termination
 
Obligations
 
 
 
Asset
 
and Severance
 
and Other
 
 
 
Impairment
 
Costs
 
Exit Costs
 
Total
Accrual balance, March 29, 2014
$
—

 
$
2.5

 
$
1.4

 
$
3.9

  Restructuring and impairment costs
—

 
0.7

 
0.5

 
1.2

  Amounts utilized
—

 
(3.1
)
 
(1.2
)
 
(4.3
)
Accrual balance, June 28, 2014
$
—

 
$
0.1

 
$
0.7

 
$
0.8


The Company's restructuring accrual activity for the nine months ended June 28, 2014 is included in the table below (in millions):
 
 
 
Employee
 
Lease
 
 
 
Fixed
 
Termination
 
Obligations
 
 
 
Asset
 
and Severance
 
and Other
 
 
 
Impairment
 
Costs
 
Exit Costs
 
Total
Accrual balance, September 28, 2013
$
—

 
$
—

 
$
—

 
$
—

  Restructuring and impairment costs
3.2

 
3.3

 
4.4

 
10.9

  Amounts utilized
(3.2
)
 
(3.2
)
 
(3.7
)
 
(10.1
)
Accrual balance, June 28, 2014
$
—

 
$
0.1

 
$
0.7

 
$
0.8



Impairment costs were expensed in the three months ended March 29, 2014. The restructuring accrual balance is expected to be utilized by the end of the fiscal first quarter of 2015.