Restructuring Activities (Tables)

3 Months Ended

Mar. 31, 2021

Restructuring and Related Activities [Abstract]

Schedule of Approved Restructuring Spending

The Board of Directors has approved cumulative restructuring spend of $190 million to $220 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
	Low		High				Low		High
Costs of reduction in headcount as a result of reorganization	$	65	$	75	$	(60)	$	5	$	15
Other expenses associated with the Program	120		130		(88)		32		42
Total expense	$	185	$	205	$	(148)	$	37	$	57
Capital expenditures	5		15		(4)		1		11
Total estimated cash cost(1)	$	190	$	220	$	(152)	$	38	$	68

(1)    Total estimated cash cost excludes the impact of proceeds expected from the sale of property and equipment and foreign currency impact.

Restructuring and Relocation Activities

The following table details our aggregate restructuring activities incurred under the current or prior restructuring programs open at the time the expense was recorded as reflected in the Condensed Consolidated Statements of Operations for the three months ended March 31, 2021 and 2020:

	Three Months Ended March 31,
(In millions)	2021		2020
Other associated costs	$	5.3	$	4.0
Restructuring charges	—		0.6
Total charges	$	5.3	$	4.6
Capital expenditures	$	1.2	$	0.2

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

The aggregate restructuring accrual, spending and other activity for the three months ended March 31, 2021 and the accrual balance remaining at March 31, 2021 related to these programs were as follows:

(In millions)
Restructuring accrual at December 31, 2020	$	14.3
Accrual and accrual adjustments	—
Cash payments during 2021	(3.7)
Effect of changes in foreign currency exchange rates	(0.3)
Restructuring accrual at March 31, 2021(1)	$	10.3

(1)    The restructuring accrual as of March 31, 2021 includes the balance related to the Reinvent SEE business transformation, as well as an accrual of $2.2 million for a restructuring program related to recent acquisitions. We did not incur any

restructuring charges related to the program associated with recent acquisitions for the three months ended March 31, 2021 and 2020, respectively.