Restructuring And Related Charges

3 Months Ended

Jan. 01, 2012

Restructuring And Related Charges [Abstract]

Restructuring And Related Charges

12 RESTRUCTURING AND RELATED CHARGES

The Company reports restructuring and related charges associated with manufacturing and related initiatives in Cost of goods sold. Restructuring and related charges reflected in Cost of goods sold include, but are not limited to, termination, compensation and related costs associated with manufacturing employees, asset impairments relating to manufacturing initiatives, and other costs directly related to the restructuring or integration initiatives implemented.

The Company reports restructuring and related charges relating to administrative functions in Operating expenses, such as initiatives impacting sales, marketing, distribution, or other non-manufacturing related functions. Restructuring and related charges reflected in Operating expenses include, but are not limited to, termination and related costs, any asset impairments relating to the functional areas described above, and other costs directly related to the initiatives.

The following table summarizes restructuring and related charges (credits) incurred by segment for the three month periods ended January 1, 2012 and January 2, 2011:

	Three Months
	2012		2011
Cost of goods sold:
Global Batteries & Appliances	$	3,020	$	(150	)
Global Pet Supplies		1,585		744
Total restructuring and related charges in cost of goods sold		4,605		594

	Three Months
	2012		2011
Operating expense:
Global Batteries & Appliances		877		25
Home and Garden Business		344		650
Global Pet Supplies		1,290		2,302
Corporate		609		1,994
Total restructuring and related charges in operating expense		3,120		4,971
Total restructuring and related charges	$	7,725	$	5,565

Global Cost Reduction Initiatives Summary

In the fiscal year ended September 30, 2009, Company implemented a series of initiatives within the Global Batteries & Appliances segment, the Global Pet Supplies segment and the Home and Garden Business segment to reduce operating costs, and to evaluate opportunities to improve the Company's capital structure (the "Global Cost Reduction Initiatives"). These initiatives included headcount reductions and the exit of certain facilities within each of the Company's segments. These initiatives also included consultation, legal and accounting fees related to the evaluation of the Company's capital structure prior to its bankruptcy filing. Costs associated with these initiatives, which are expected to be incurred through January 31, 2015, are projected to total approximately $86,000.

The Company recorded $7,129 and $3,729 of pretax restructuring and related charges during the three month periods ended January 1, 2012 and January 2, 2011, respectively, related to the Global Cost Reduction Initiatives.

The following table summarizes the remaining accrual balance associated with the 2009 initiatives and the activity during the three month period ended January 1, 2012:

	Termination Benefits			Other Costs			Total
Accrual balance at September 30, 2011	$	8,795		$	3,021		$	11,816
Provisions		192			195			387
Cash expenditures		(3,667	)		(480	)		(4,147	)
Non-cash items		128			(387	)		(259	)
Accrual balance at January 1, 2012	$	5,448		$	2,349		$	7,797
Expensed as incurred (A)	$	3,359		$	3,383		$	6,742

^(A)  Consists of amounts not impacting the accrual for restructuring and related charges.

The following table summarizes the expenses incurred during the three month period ended January 1, 2012, the cumulative amount incurred to date and the total future expected costs to be incurred associated with the Global Cost Reduction Initiatives by operating segment:

	Global Batteries & Appliances		Global Pet Supplies		Home and Garden Business		Corporate		Total
Restructuring and related charges during the three month period ended January 1, 2012	$	3,910	$	2,875	$	344	$	—	$	7,129
Restructuring and related charges since initiative inception	$	17,077	$	29,737	$	17,052	$	7,591	$	71,457
Total future restructuring and related charges expected	$	38	$	11,600	$	2,537	$	—	$	14,175

In connection with other restructuring efforts, the Company recorded $596 and $1,836 of pretax restructuring and related charges during the three month periods ended January 1, 2012 and January 2, 2011, respectively.