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Restructuring Activities (Tables)
12 Months Ended
Dec. 31, 2019
Restructuring and Related Activities [Abstract]  
Board of Directors Approved Restructuring
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.
Restructuring and Relocation Activities
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.
Components of Restructuring Accrual, Spending and Other Activity and Accrual Balance Remaining
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