Restructuring Program

The Company has historically incurred an ongoing annual level of restructuring-type activities to maintain a competitive cost structure, including manufacturing and workforce optimization. Before-tax costs incurred under the ongoing program have generally ranged from $250 to $500 annually.

In fiscal 2017, the Company announced specific elements of a multi-year productivity and cost savings plan to further reduce costs in the areas of supply chain, certain marketing activities and overhead expenses. This program is expected to result in incremental enrollment reductions, along with further optimization of the supply chain and other manufacturing processes.

Restructuring costs incurred consist primarily of costs to separate employees, asset-related costs to exit facilities and other costs. For the three and nine month periods ended March 31, 2019, the Company incurred total restructuring charges of $116 and $430, respectively. Of these charges incurred, $29 and $126 were recorded in SG&A and $85 and $291 were recorded in Cost of products sold, respectively. The remainder of these charges were recorded in Other non-operating income, net. The following table presents restructuring activity for the nine months ended March 31, 2019:



	Reserve Balance		Charges Previously Reported (Six Months Ended December 31, 2018)		Charges for the		Nine Months Ended March 31, 2019						Reserve Balance
	June 30, 2018				Three Months Ended March 31, 2019		Cash Spent			Charges Against Assets			March 31, 2019
Separations	$	259	$	109	$	57	$	(188	)	$	—		$	237
Asset-related costs	—		50		52		—			(102		)	—
Other costs	254		155		7		(206		)	—			210
Total	$	513	$	314	$	116	$	(394	)	$	(102	)	$	447

Separation Costs

Employee separation charges for the three and nine month periods ended March 31, 2019, relate to severance packages for approximately 240 employees and 1,210 employees, respectively. The packages were predominantly voluntary and the amounts were calculated based on salary levels and past service periods. Severance costs related to voluntary separations are generally charged to earnings when the employee accepts the offer.

Asset-Related Costs

Asset-related costs consist of both asset write-downs and accelerated depreciation. Asset write-downs relate to the establishment of a new fair value basis for assets held-for-sale or disposal. These assets were written down to the lower of their current carrying basis or amounts expected to be realized upon disposal, less minor disposal costs. Charges for accelerated depreciation relate to long-lived assets that will be taken out of service prior to the end of their normal service period. These assets relate primarily to manufacturing consolidations and technology standardizations. The asset-related charges will not have a significant impact on future depreciation charges.

Other Costs

Other restructuring-type charges are incurred as a direct result of the restructuring program. Such charges primarily include asset removal and termination of contracts related to supply chain optimization.

Consistent with our historical policies for ongoing restructuring-type activities, the restructuring program charges are funded by and included within Corporate for both management and segment reporting. Accordingly, all of the charges under the program are included within the Corporate reportable segment. However, for informative purposes, the following table summarizes the total restructuring costs related to our reportable segments:



	Three Months Ended March 31, 2019		Nine Months Ended March 31, 2019
Beauty	$	6	$	33
Grooming	18		49
Health Care	3		15
Fabric & Home Care	15		46
Baby, Feminine & Family Care	26		117
Corporate ⁽¹⁾	48		170
Total Company	$	116	$	430


⁽¹⁾	Corporate includes costs related to allocated overheads, including charges related to our Sales and Market Operations, Global Business Services and Corporate Functions activities.