For the three and nine months ended September 30, 2021, the Company incurred $2.4 million and $4.5 million of restructuring charges, respectively, and $5.4 million and $15.5 million, respectively, of other costs associated with our restructuring program. These charges were incurred in connection with the Company’s Reinvent SEE business transformation.

The restructuring program (“Program”) is defined as the initiatives associated with our Reinvent SEE business transformation, which is a three-year program approved by the Board of Directors in December 2018. Spend associated with our previous restructuring programs existing at the time of Reinvent SEE’s approval was substantially completed as of December 31, 2020, and therefore these spend amounts are no longer included in the restructuring program totals below. The Company expects restructuring activities associated with the Program to be substantially completed by the end of 2021.

We expect the Program spend to be between $175 million and $200 million, which is less than the original Board of Directors approved 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	$	70	$	(65)	$	—	$	5
Other expenses associated with the Program	105		120		(98)		7		22
Total expense	$	170	$	190	$	(163)	$	7	$	27
Capital expenditures	5		10		(7)		—		3
Total estimated cash cost(1)	$	175	$	200	$	(170)	$	7	$	30

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

The following table details our aggregate restructuring activities incurred under the Company's Program or prior restructuring programs at the time the expense was recorded as reflected in the Condensed Consolidated Statements of Operations:


	Three Months Ended September 30,				Nine Months Ended September 30,
(In millions)	2021		2020		2021		2020

Other associated costs	$	5.4	$	7.2	$	15.5	$	15.0
Restructuring charges	2.4		1.0		4.5		11.7


Total charges	$	7.8	$	8.2	$	20.0	$	26.7
Capital expenditures	$	1.7	$	0.2	$	5.0	$	0.4

The aggregate restructuring accrual, spending and other activity for the nine months ended September 30, 2021 and the accrual balance remaining at September 30, 2021 related to these programs were as follows:


(In millions)





Restructuring accrual at December 31, 2020	$	14.3
Accrual and accrual adjustments	4.5
Cash payments during 2021	(9.0)

Effect of changes in foreign currency exchange rates	(0.4)
Restructuring accrual at September 30, 2021(1)	$	9.4

(1) The restructuring accrual as of September 30, 2021 includes the balance related to the Reinvent SEE business transformation, as well as an accrual of $1.9 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 and nine months ended September 30, 2021 and 2020, respectively.

We expect to pay $7.6 million of the accrual balance remaining at September 30, 2021 within the next twelve months. This amount is included in accrued restructuring costs on the Condensed Consolidated Balance Sheets at September 30, 2021. The remaining accrual of $1.8 million, primarily related to restructuring for recent acquisitions, is expected to be paid in periods including, and beyond, 2022. These amounts are included in other non-current liabilities on our Condensed Consolidated Balance Sheets at September 30, 2021.

One of the components of the Reinvent SEE business transformation 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 and Protective, and accordingly the expected program spend by reporting segment is not available. However, of the remaining restructuring accrual of $9.4 million as of September 30, 2021, $4.1 million was attributable to Food and $5.3 million was attributable to Protective.