Restructuring and Relocation Activities (Tables)

9 Months Ended

Sep. 30, 2017

Restructuring and Related Activities [Abstract]

Program metrics are as follows:



	Sealed Air Restructuring Program
Approximate positions eliminated by the program	1,950
Estimated Program Costs (in millions):
Costs of reduction in headcount as a result of reorganization	$245-$255
Other expenses associated with the Program	145-150
Total expense	$390-$405
Capital expenditures	250-255
Proceeds, foreign exchange and other cash items	(70)-(75)
Total estimated net cash cost	$570-$585
Program to Date Cumulative Expense (in millions):
Costs of reduction in headcount as a result of reorganization	$	234
Other expenses associated with the Program	121
Total Cumulative Expense	$	355
Cumulative capital expenditures	$	231

Restructuring and Relocation Activities

The following table details our restructuring activities as reflected in the Condensed Consolidated Statement of Operations for the three and nine months ended September 30, 2017 and 2016:



	Three Months Ended September 30,					Nine Months Ended September 30,
(In millions)	2017			2016		2017		2016
Continuing Operations
Other associated costs	$	2.9		$	5.2	$	12.7	$	13.2
Restructuring charges	6.2			1.3		9.2		1.1
Total charges from continuing operations	$	9.1		$	6.5	$	21.9	$	14.3
Charges included in discontinued operations	(1.4		)	1.1		2.3		6.2
Total charges	$	7.7		$	7.6	$	24.2	$	20.5
Capital expenditures	$	3.4		$	34.6	$	17.3	$	91.6

Components of Restructuring Accrual, Spending and Other Activity and Accrual Balance Remaining

The restructuring accrual, spending and other activity for the nine months ended September 30, 2017 and the accrual balance remaining at September 30, 2017 related to these programs were as follows (in millions):



(In millions)
Restructuring accrual at December 31, 2016	$	47.4
Accrual and accrual adjustments	9.2
Cash payments during 2017	(32.2		)
Transfers as part of the sale of Diversey	(5.5		)
Effect of changes in foreign currency exchange rates	(1.2		)
Restructuring accrual at September 30, 2017	$	17.7