Restructuring Costs (Notes)

6 Months Ended

Mar. 29, 2014

Restructuring and Related Activities [Abstract]

Restructuring and Related Activities Disclosure [Text Block]

RESTRUCTURING AND IMPAIRMENT COSTS

Restructuring and impairment costs, primarily incurred in the Company's AMER segment, largely relate to the consolidation of the Company's facilities in the Fox Cities (Neenah and Appleton), Wisconsin and the relocation of manufacturing operations from Juarez, Mexico to Guadalajara, Mexico. These charges are recorded within restructuring and impairment charges on the Condensed Consolidated Statements of Comprehensive Income. Restructuring liabilities are recorded within other accrued liabilities on the Condensed Consolidated Balance Sheets.

For the three months endedMarch 29, 2014, the Company incurred restructuring and impairment costs of $6.0 million, which consisted of the following:

• $3.2 million of fixed asset impairment at the Company's Juarez facility;

• $2.2 million of severance from the anticipated reduction of the Company's workforce in Juarez; and

• $0.6 million of moving costs to consolidate three existing Fox Cities facilities into the new Neenah manufacturing facility.

For the six months endedMarch 29, 2014, the Company incurred restructuring and impairment costs of $9.7 million, which consisted of the following:

• $3.2 million of fixed asset impairment at the Company's Juarez facility;

• $2.6 million of severance from the reduction of the Company's workforce in Juarez, the Fox Cities and the United Kingdom; and

• $3.9 million of rent, moving and associated costs resulting from the early exit of operating leases for two existing Neenah facilities and the consolidation of three existing Fox Cities facilities into the new Neenah manufacturing facility.

The Company cannot recognize an income tax benefit for restructuring and impairment costs due to existing tax losses in these jurisdictions.

The Company's restructuring accrual activity for the three months endedMarch 29, 2014 is included in the table below (in millions):

				Employee		Lease
	Fixed			Termination		Obligations
	Asset			and Severance		and Other
	Impairment			Costs		Exit Costs			Total
Accrual balance, December 28, 2013	$	—		$	0.3	$	2.6		$	2.9
Restructuring and impairment costs	3.2			2.2		0.6			6.0
Amounts utilized	(3.2		)	—		(1.8		)	(5.0		)
Accrual balance, March 29, 2014	$	—		$	2.5	$	1.4		$	3.9

The Company's restructuring accrual activity for the six months endedMarch 29, 2014 is included in the table below (in millions):

				Employee			Lease
	Fixed			Termination			Obligations
	Asset			and Severance			and Other
	Impairment			Costs			Exit Costs			Total
Accrual balance, September 28, 2013	$	—		$	—		$	—		$	—
Restructuring and impairment costs	3.2			2.6			3.9			9.7
Amounts utilized	(3.2		)	(0.1		)	(2.5		)	(5.8		)
Accrual balance, March 29, 2014	$	—		$	2.5		$	1.4		$	3.9

All impairment costs were expensed in the three months endedMarch 29, 2014. The restructuring accrual balance is expected to be utilized by the end of the fiscal first quarter of 2015.