Restructuring (Notes)

9 Months Ended

Jun. 30, 2014

Restructuring and Related Activities [Abstract]

NOTE 2 — RESTRUCTURING

In April 2013, the Company announced management’s decision to close its plant located in Modesto, California as part of a cost savings and capacity rationalization effort. The transfer of production capabilities and closure of the plant is expected to be completed by September 2014.

Amounts related to the plant closure are shown in the following table. Costs are recognized in “Restructuring expense” in the condensed consolidated statements of operations with the exception of accelerated depreciation expense which is included in “Cost of Goods Sold.” These expenses are not included in the measure of segment performance for any segment.



	Three Months Ended June 30, 2014		Nine Months Ended June 30, 2014		Cumulative Incurred to Date		Remaining Expense Expected to be Incurred
Employee severance	$	0.2	$	0.9	$	3.0	$	0.5
Pension curtailment	—		—		1.7		—
Accelerated depreciation	2.1		6.8		16.4		1.7
	$	2.3	$	7.7	$	21.1	$	2.2

Liabilities recorded related to restructuring activities and changes therein are as follows:



	September 30, 2013		Costs Incurred and Charged to Expense		Cash Paid			June 30, 2014
Employee severance	$	2.1	$	0.9	$	(0.9	)	$	2.1

- Definition

The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled.

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