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Restructuring Activities
 12 Months Ended
Dec. 31, 2019
Restructuring and Related Activities [Abstract]  
Restructuring Activities Restructuring Activities
For the year ended December 31, 2019, the Company incurred $41.9 million of restructuring charges and $60.3 million of other related costs for our restructuring program. These charges were primarily a result of restructuring and associated costs in connection with the Company’s Reinvent SEE strategy.
Our restructuring program (“Program”) is defined as the initiatives associated with our Reinvent SEE strategy in addition to the conclusion of our previously existing restructuring programs at the time of Reinvent SEE's approval. Reinvent SEE is a three-year program approved by the Board of Directors in December 2018. The expected spend in the previously existing program at the time of Reinvent SEE's approval was primarily related to elimination of stranded costs following the sale of Diversey. The Company expects restructuring activities to be completed by the end of 2021.
The Board of Directors has approved cumulative restructuring spend of $840 to $885 million for the Program. Restructuring spend is estimated to be incurred 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
 
$
355

 
$
370

 
$
(325
)
 
$
30

 
$
45

Other expenses associated with the Program
 
230

 
245

 
(196
)
 
34

 
49

Total expense
 
585

 
615

 
(521
)
 
64

 
94

Capital expenditures
 
255

 
270

 
(239
)
 
16

 
31

Total estimated cash cost(1)
 
$
840

 
$
885

 
$
(760
)
 
$
80

 
$
125


  
 
      
(1) 
Total estimated cash cost excludes the impact of proceeds expected from the sale of property and equipment and foreign currency impact.
(2) 
Remaining restructuring spend primarily consists of restructuring costs associated with the Company’s Reinvent SEE strategy.
Additionally, the Company anticipates approximately $6.0 million restructuring spend related to recent acquisitions, of which $2.3 million was incurred as of December 31, 2019. The Company expects the remainder of the anticipated spend to be incurred in 2020. See Note 5, "Discontinued Operations, Divestitures and Acquisitions," to the Notes to Consolidated Financial Statements for additional information related to our acquisitions.
The following table details our restructuring activities as reflected in the Consolidated Statements of Operations for the years ended December 31, 2019, 2018 and 2017: 
 
 
Year Ended December 31,
(In millions)
 
2019
 
2018
 
2017
Continuing operations:
 
 
 
 
 
 
Other associated costs(1)
 
$
60.3

 
$
13.9

 
$
14.3

Restructuring charges
 
41.9

 
47.8

 
12.1

Total charges from continuing operations
 
102.2

 
61.7

 
26.4

Charges included in discontinued operations
 
—

 
—

 
2.4

Total charges
 
$
102.2

 
$
61.7

 
$
28.8

Capital expenditures
 
$
3.4

 
$
1.0

 
$
21.3


  
 
      
(1) 
Other associated costs excludes non-cash cost of $1.9 million for the year ended December 31, 2018 related to share- based compensation expense.
The restructuring accrual, spending and other activity for the years ended December 31, 2019, 2018 and 2017 and the accrual balance remaining at those year-ends were as follows:
(In millions)
 
Restructuring accrual at December 31, 2016
$
47.4

Accrual and accrual adjustments
12.1

Cash payments during 2017
(36.8
)
Transfers as part of the Diversey sale
(5.5
)
Effects of changes in foreign currency exchange rates
(1.1
)
Restructuring accrual at December 31, 2017
$
16.1

Accrual and accrual adjustments
47.8

Cash payments during 2018
(25.0
)
Effects of changes in foreign currency exchange rates
(1.4
)
Restructuring accrual at December 31, 2018
$
37.5

Accrual and accrual adjustments
41.9

Cash payments during 2019
(47.6
)
Effect of changes in foreign currency exchange rates
(0.3
)
Restructuring accrual at December 31, 2019
$
31.5

 
We expect to pay $29.5 million of the accrual balance remaining at December 31, 2019 within the next twelve months. This amount is included in accrued restructuring costs on the Consolidated Balance Sheets at December 31, 2019. The remaining accrual of $2.0 million is included in other non-current liabilities on our Consolidated Balance Sheets at December 31, 2019. Of this amount, $1.6 million is expected to be paid in 2021.
One of the components of Reinvent SEE was to enhance the operational efficiency of the Company by acting as 'One SEE'. The program was approved by our Board of Directors as a consolidated program benefiting both Food Care and Product Care, as such expected program spend by reporting segment is not available. However, of the restructuring accrual of $31.5 million as of December 31, 2019, $18.8 million was attributable to Food Care and $12.7 million was attributable to Product Care.