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 incurred by segment for the three and six month periods ended April 1, 2012 and April 3, 2011:


	Three Months				Six Months
	2012		2011		2012		2011
Cost of goods sold:
Global Batteries & Appliances	$	454	$	250	$	3,474	$	100
Global Pet Supplies		1,206		1,803		2,791		2,547

Total restructuring and related charges in cost of goods sold		1,660		2,053		6,265		2,647

Operating expenses:
Global Batteries & Appliances		767		592		1,644		617
Global Pet Supplies		1,103		1,278		2,393		3,580
Home and Garden Business		627		686		971		1,336
Corporate		112		538		721		2,532

Total restructuring and related charges in operating expenses		2,609		3,094		5,729		8,065

Total restructuring and related charges	$	4,269	$	5,147	$	11,994	$	10,712

Global Cost Reduction Initiatives Summary

During the fiscal year ended September 30, 2009, the 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. Costs associated with these initiatives, which are expected to be incurred through January 31, 2015, are projected to total approximately $83,600.

The Company recorded $4,173 and $11,302 of pretax restructuring and related charges during the three and six month periods ended April 1, 2012, respectively, and the Company recorded $4,378 and $8,107 of pretax restructuring and related charges during the three and six month periods ended April 3, 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 six month period ended April 1, 2012:


	Termination Benefits			Other Costs			Total
Accrual balance at September 30, 2011	$	8,795		$	3,021		$	11,816
Provisions		269			201			470
Cash expenditures		(5,733	)		(767	)		(6,500	)
Non-cash items		182			(454	)		(272	)

Accrual balance at April 1, 2012	$	3,513		$	2,001		$	5,514

Expensed as incurred^(A)	$	3,518		$	7,314		$	10,832

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

The following table summarizes the expenses incurred during the six month period ended April 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 six month period ended April 1, 2012	$	5,147	$	5,184	$	971	$	—	$	11,302
Restructuring and related charges since initiative inception	$	18,314	$	32,046	$	17,679	$	7,591	$	75,630
Total future restructuring and related charges expected	$	705	$	5,200	$	2,016	$	—	$	7,921

In connection with other restructuring efforts, the Company recorded $96 and $692 of pretax restructuring and related charges during the three and six month periods ended April 1, 2012, respectively, and $769 and $2,605 of pretax restructuring and related charges during the three and six month periods ended April 3, 2011, respectively.