Restructuring Activities (Tables)

9 Months Ended

Sep. 30, 2019

Restructuring and Related Activities [Abstract]

Schedule of Approved Restructuring Spending

(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	$	355	$	370	$	(329	)	$	26	$	41
Other expenses associated with the Program	230		245		(187		)	43		58
Total expense	585		615		(516		)	69		99
Capital expenditures	255		270		(238		)	17		32
Total estimated cash cost(1)	$	840	$	885	$	(754	)	$	86	$	131

⁽¹⁾  Total estimated cash cost excludes the impact of foreign currency and non-cash depreciation and amortization charges.

⁽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 and nine months ended September 30, 2019 and 2018:

	Three Months Ended September 30,				Nine Months Ended September 30,
(In millions)	2019		2018		2019		2018
Other associated costs	$	12.8	$	0.9	$	50.8	$	3.5
Restructuring charges	6.9		6.6		43.6		22.3
Total charges	$	19.7	$	7.5	$	94.4	$	25.8
Capital expenditures	$	0.2	$	0.1	$	2.5	$	0.6

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, 2019 and the accrual balance remaining at September 30, 2019 related to these programs were as follows:

(In millions)
Restructuring accrual at December 31, 2018	$	37.5
Accrual and accrual adjustments	43.6
Cash payments during 2019	(35.5		)
Effect of changes in foreign currency exchange rates	(0.9		)
Restructuring accrual at September 30, 2019	$	44.7