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Restructuring and Related Activities (Tables)
6 Months Ended
Jun. 30, 2024
Restructuring and Related Activities [Abstract]  
Summary Of Restructuring-Related Costs
The following table presents information associated with this Plan:
Total Amount Expected to be IncurredSix Months Ended 
 June 30, 2024
Three Months Ended 
 June 30, 2024
Net restructuring and restructuring-related
$40.0 to $55.0
$19.4 $10.9 
Impairment costs associated with this plan (See Note F)
25.0 to 30.0
2.6 .3 
$65.0 to $85.0
$22.0 $11.2 
Amount of total that represents net cash charges
$30.0 to $40.0
$15.6 $9.4 
The table below presents all restructuring and restructuring-related activity related to the Plan. We had no material restructuring activity in 2023.
 Six Months Ended 
 June 30, 2024
Three Months Ended 
 June 30, 2024
Restructuring costs charged to other (income) expense, net: 
Termination benefits, relocation, and other restructuring costs $11.7 $6.0 
Restructuring-related costs (gains):
Presented in cost of goods sold:
Inventory obsolescence and other 3.8 1.5 
Presented in selling and administrative expenses:
Professional services and other5.4 4.9 
Presented in net gain on disposal of assets:
Gain on sale of equipment(1.5)(1.5)
Total restructuring-related costs7.7 4.9 
Total net restructuring and restructuring-related costs$19.4 $10.9 
Amount of total that represents net cash charges$15.6 $9.4 
Net restructuring and restructuring-related charges by segment were as follows:
 Six Months Ended 
 June 30, 2024
Three Months Ended 
 June 30, 2024
Bedding Products$16.6 $9.6 
Specialized Products1.3 1.3 
Furniture, Flooring & Textile Products1.5 — 
Total net restructuring and restructuring-related costs$19.4 $10.9 
Restructuring Liability
The accrued liability associated with the Plan consisted of the following:
Balance at December 31, 2023Add: 2024 ChargesLess: 2024 PaymentsBalance at June 30, 2024
Termination benefits$ $5.6 $2.6 $3.0 
Relocation and other restructuring costs 6.1 5.1 1.0 
Total$ $11.7 $7.7 $4.0