Restructuring Activities (Tables)

3 Months Ended

Mar. 31, 2019

Restructuring and Related Activities [Abstract]

Schedule of Approved Restructuring Spending

The Board of Directors has approved restructuring spend as follows:



(in millions)	Total Restructuring Program Range				Less Cumulative Spend to Date			Remaining Restructuring Spend⁽²⁾
	Low		High					Low		High
Costs of reduction in headcount as a result of reorganization	$	385	$	405	$	(292	)	$	93	$	113
Other expenses associated with the Program	205		225		(154		)	51		71
Total expense	$	590	$	630	$	(446	)	$	144	$	184
Capital expenditures	250		255		(237		)	13		18
Total estimated cash cost⁽¹⁾	$	840	$	885	$	(683	)	$	157	$	202


⁽¹⁾	Total estimated cash cost excludes the impact of proceeds and foreign currency impact.


⁽²⁾	Remaining restructuring spend primarily consists of restructuring costs associated with the Company’s Reinvent SEE strategy, and the completion of our efforts to eliminate stranded costs.

Restructuring and Relocation Activities

The following table details our restructuring activities reflected in the Condensed Consolidated Statements of Operations for the three months ended March 31, 2019 and 2018:



	Three Months Ended March 31,
(In millions)	2019		2018
Other associated costs	$	16.7	$	2.2
Restructuring charges	7.4		8.6
Total charges	$	24.1	$	10.8
Capital expenditures	$	0.5	$	0.2

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

The restructuring accrual, spending and other activity for the three months ended March 31, 2019 and the accrual balance remaining at March 31, 2019 related to these programs were as follows:



(In millions)
Restructuring accrual at December 31, 2018	$	37.5
Accrual and accrual adjustments	7.4
Cash payments during 2019	(7.3		)
Effect of changes in foreign currency exchange rates	—
Restructuring accrual at March 31, 2019	$	37.6