In December 2018, the Board of Directors approved our Reinvent SEE business transformation, including the related restructuring program (“Program”), which concluded as of the end of calendar year 2022.

For the three and six months ended June 30, 2023, the Company recorded $0.5 million and $1.6 million of income within Restructuring charges, respectively, primarily related to reversals of previously accrued expenses associated with the Program. For the three and six months ended June 30, 2023, the Company recorded $0.1 million expense and $0.1 million income as other associated costs, respectively.

The Company also has a restructuring program related to acquisitions. We incurred $1.1 million and $1.0 million of restructuring charges related to this activity during the three and six months ended June 30, 2023, respectively. See Note 5, "Acquisitions," for additional information related to our recent acquisitions.

The following table details our aggregate restructuring activities as reflected in the Condensed Consolidated Statements of Operations.


	Three Months Ended June 30,				Six Months Ended June 30,
(In millions)	2023		2022		2023		2022

Other associated costs	$	0.1	$	3.8	$	(0.1)	$	6.9
Restructuring charges	0.6		3.5		(0.6)		4.0


Total charges	$	0.7	$	7.3	$	(0.7)	$	10.9
Capital expenditures	$	—	$	3.9	$	—	$	5.8

The aggregate restructuring accrual, spending and other activity for the six months ended June 30, 2023 and the accrual balance remaining at June 30, 2023 was as follows:


(In millions)





Restructuring accrual at December 31, 2022	$	14.7
Accrual and accrual adjustments	(0.6)
Cash payments during 2023	(7.5)


Restructuring accrual at June 30, 2023	$	6.6

We expect to pay $6.6 million of the accrual balance remaining at June 30, 2023 within the next twelve months. This amount is included in Accrued restructuring costs on the Condensed Consolidated Balance Sheets at June 30, 2023.

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. Of the total remaining restructuring accrual of $6.6 million as of June 30, 2023, $3.3 million was attributable to Food and $3.3 million was attributable to Protective.

See Note 23, "Subsequent Events," for information on the expanded Reinvent SEE 2.0 program.