Restructuring (Tables)

9 Months Ended

Sep. 30, 2017

Restructuring Reserve Disclosures [Line Items]

Restructuring and Related Costs [Table Text Block]

The estimated 2017 Plan costs are as follows:

(in millions)	U.S. Packaging		Global Packaging		Corporate		Total
2017 second quarter net expense accrued	$	6.7	$	12.4	$	1.3	$	20.4
2017 third quarter net expense accrued	3.9		6.4		1.5		11.8
Expense incurred to date	10.6		18.8		2.8		32.2
Estimated future expense	23.0		9.0		1.3		33.3
Estimated costs of program	$	33.6	$	27.8	$	4.1	$	65.5

Schedule of Restructuring Reserve by Type of Cost [Table Text Block]

An analysis of the 2017 Plan accruals follows:

(in millions)	Employee Costs			Fixed Asset Related			Other Costs		Total Restructuring Costs
Net expense accrued	24.3			7.0			0.9		32.2
Utilization (cash payments or otherwise settled)	(2.7		)	(7.0		)	—		(9.7		)
Translation adjustments and other	(0.2		)	—			—		(0.2		)
Reserve balance at September 30, 2017	$	21.4		$	—		$	0.9	$	22.3

An analysis of the 2016 Plan accruals follows:

(in millions)	Employee Costs			Fixed Asset Related			Other Costs			Total Restructuring Costs
Reserve balance at December 31, 2016	$	9.4		$	—		$	2.3		$	11.7
Net expense accrued	0.2			0.6			7.8			8.6
Utilization (cash payments or otherwise settled)	(5.4		)	(0.6		)	(6.8		)	(12.8		)
Accrual adjustment	(2.0		)	(0.6		)	—			(2.6		)
Translation adjustments and other	0.3			0.6			—			0.9
Reserve balance at September 30, 2017	$	2.5		$	—		$	3.3		$	5.8