For the three months ended March 31, 2022, the Company incurred $0.5 million of restructuring charges and $3.1 million of other costs associated with our restructuring program. These charges were incurred in connection with the Company’s Reinvent SEE business transformation.

In December 2018, the Board of Directors approved our Reinvent SEE business transformation, which included the related three-year restructuring program (“Program”). Spend associated with our previously existing restructuring programs at the time of Reinvent SEE’s approval was substantially completed as of December 31, 2020, and is no longer included in the restructuring program totals below.

The Board of Directors originally approved cumulative restructuring spend up to $220 million. In December 2021, the Board of Directors approved a six-month extension to the original three-year estimate. The six-month extension does not expand the original total Program spend and is primarily related to on-going initiatives, including those related to SEE's continued digital transformation. We now expect restructuring activities associated with the Program to be substantially complete by June 30, 2022.


(In millions)	Total Restructuring Program Range				Less Program Spend to Date		Remaining Restructuring Spend
	Low		High				Low		High
Costs of reduction in headcount as a result of reorganization	$	75	$	80	$	(75)	$	—	$	5
Other expenses associated with the Program	110		120		(104)		6		16
Total expense	$	185	$	200	$	(179)	$	6	$	21
Capital expenditures	15		20		(13)		2		7
Total estimated cash cost(1)	$	200	$	220	$	(192)	$	8	$	28

(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 Program as reflected in the Condensed Consolidated Statements of Operations:


	Three Months Ended March 31,
(In millions)		2022		2021

Other associated costs		$	3.1	$	5.3
Restructuring charges		0.5		—


Total charges		$	3.6	$	5.3
Capital expenditures		$	1.9	$	1.2

The aggregate restructuring accrual, spending and other activity for the three months ended March 31, 2022 and the accrual balance remaining at March 31, 2022 related to the Program were as follows:


(In millions)





Restructuring accrual at December 31, 2021	$	11.3
Accrual and accrual adjustments	0.5
Cash payments during 2022	(2.8)


Restructuring accrual at March 31, 2022	$	9.0

We expect to pay $8.6 million of the accrual balance remaining at March 31, 2022 within the next twelve months. This amount is included in accrued restructuring costs on the Condensed Consolidated Balance Sheets at March 31, 2022. The remaining accrual of $0.4 million is expected to primarily be paid in 2023. These amounts are included in other non-current liabilities on our Condensed Consolidated Balance Sheets at March 31, 2022.