Restructuring Costs (Notes)

3 Months Ended

Dec. 28, 2013

Restructuring and Related Activities [Abstract]

Restructuring and Related Activities Disclosure [Text Block]

RESTRUCTURING COSTS

For the three months ended December 28, 2013, the Company incurred restructuring costs of $3.6 million, which consisted of the following:


•	$1.5 million of rent and associated costs resulting from the early exit of operating leases for two existing Neenah, Wisconsin facilities;


•	$1.8 million of moving costs to consolidate two existing Neenah, Wisconsin and one existing Appleton, Wisconsin (being sometimes referred to as the "Fox Cities") facilities into the new Neenah, Wisconsin manufacturing facility; and


•	$0.3 million of severance from the reduction of the Company's workforce in the Fox Cities, Wisconsin and in the United Kingdom.

The Company's restructuring cost accrual activity for the three months ended December 28, 2013 is included in the table below:



	Employee
	Termination				Other
	and Severance		Lease		Exit
	Costs		Obligations		Costs			Total
Accrual balance, September 28, 2013	$	—	$	—	$	—		$	—
Restructuring costs	0.3		1.8		1.5			3.6
Amounts utilized	—		—		(0.7		)	(0.7		)
Accrual balance, December 28, 2013	$	0.3	$	1.8	$	0.8		$	2.9

The accrual balance is expected to be utilized in the remainder of fiscal 2014.

- 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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