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Restructuring Costs
 3 Months Ended
Mar. 31, 2013
Restructuring Cost and Reserve [Line Items]  
Restructuring Costs
Restructuring Costs
Project Renewal
In October 2011, the Company announced Project Renewal, a program designed to reduce the complexity of the organization and increase investment in growth platforms within the business. In connection with the program, the Company eliminated its operating groups and has consolidated its 13 global business units into six business segments. See Footnote 13 for information regarding the Company's current reportable segments. In addition, the Company is consolidating certain manufacturing facilities and distribution centers as part of the program, with the goal of increasing operational efficiency, reducing costs and improving gross margin. Project Renewal is designed to simplify and align the business around two key activities – Brand & Category Development and Market Execution & Delivery. Cumulative pretax costs of Project Renewal are expected to be $340 to $375 million, of which $300 to $340 million are cash costs. Approximately 75% of the total cash costs are expected to be employee-related cash costs, including severance, retirement, and other termination benefits and costs. Project Renewal is expected to be complete by mid-2015.
The following table depicts the restructuring charges incurred in connection with Project Renewal (in millions):
 
Three Months Ended
 
Since Inception Through
 
March 31, 2013 (1)
 
March 31, 2012 (1)
 
March 31, 2013 (1)
Facility and other exit costs, including impairments
$
—

 
$
—

 
$
7.0

Employee severance, termination benefits and relocation costs
30.6

 
7.0

 
73.5

Exited contractual commitments and other
8.2

 
3.7

 
21.5

 
$
38.8

 
$
10.7

 
$
102.0


(1) Restructuring costs reclassified to discontinued operations were $0.8 million and $0.6 million for the three months ended March 31, 2013 and 2012, respectively. Since inception through March 31, 2013, restructuring costs reclassified to discontinued operations were $6.1 million.
Restructuring provisions were determined based on estimates prepared at the time the restructuring actions were approved by management, are periodically updated for changes and also include amounts recognized as incurred. The following table depicts the activity in accrued restructuring reserves for Project Renewal for the three months ended March 31, 2013 (in millions):
 
 
December 31, 2012
 
 
 
 
 
March 31, 2013
 
 
Balance
 
Provision
 
Costs Incurred  
 
Balance
Employee severance, termination benefits and relocation costs
 
$
19.0

 
$
30.6

 
$
(10.4
)
 
$
39.2

Exited contractual commitments and other
 
4.3

 
8.2

 
(2.5
)
 
10.0

 
 
$
23.3

 
$
38.8

 
$
(12.9
)
 
$
49.2


The following table depicts the activity in accrued restructuring reserves for Project Renewal for the three months ended March 31, 2013 aggregated by reportable business segment (in millions):
 
 
December 31, 2012
 
 
 
 
 
March 31, 2013
Segment
 
Balance
 
Provision
 
Costs Incurred
 
Balance
Writing
 
$
3.4

 
$
2.6

 
$
(2.5
)
 
$
3.5

Home Solutions
 
8.5

 
2.4

 
(2.0
)
 
8.9

Tools
 
0.2

 
1.4

 
(0.5
)
 
1.1

Commercial Products
 
1.4

 
1.0

 
(0.6
)
 
1.8

Baby & Parenting
 
0.9

 
0.3

 
(0.3
)
 
0.9

Corporate
 
8.9

 
31.1

 
(7.0
)
 
33.0

 
 
$
23.3

 
$
38.8

 
$
(12.9
)
 
$
49.2


European Transformation Plan
In June 2010, the Company announced a program to centralize its European business (the “European Transformation Plan”). The European Transformation Plan includes initiatives designed to transform the European organizational structure and processes to centralize certain operating activities, improve performance, leverage the benefits of scale, and to contribute to a more efficient and cost-effective implementation of an enterprise resource planning program in Europe, all with the aim of increasing operating margin in the European region to approximately 10%. The implementation of the European Transformation Plan was complete as of December 31, 2012. Cumulative restructuring costs over the life of the initiative were $34.3 million.
Restructuring charges (adjustments) in connection with the European Transformation Plan were $(3.4) million and $1.4 million for the three months ended March 31, 2013 and 2012, respectively, and are reported in the Corporate segment.

Restructuring provisions were determined based on estimates prepared at the time the restructuring actions were approved by management, are periodically updated for changes and also include amounts recognized as incurred. The following table depicts the activity in accrued restructuring reserves for the European Transformation Plan for the three months ended March 31, 2013 (in millions):
 
December 31, 2012
 
Provision
 
 
 
March 31, 2013
 
Balance
 
(Adjustment)
 
Costs Incurred
 
Balance
Employee severance, termination benefits and relocation costs
$
10.9

 
$
(3.4
)
 
$
(3.2
)
 
$
4.3

Exited contractual commitments and other
2.0

 
—

 
(0.8
)
 
1.2

 
$
12.9

 
$
(3.4
)
 
$
(4.0
)
 
$
5.5


The table below shows restructuring costs recognized for all restructuring activities in continuing operations for the periods indicated, aggregated by reportable business segment (in millions):
 
 
Three Months Ended
 
 
March 31,
Segment
 
2013
 
2012
Writing
 
$
2.6

 
$
0.7

Home Solutions
 
2.4

 
8.1

Tools
 
1.4

 
—

Commercial Products
 
1.0

 
1.5

Baby & Parenting
 
0.3

 
0.2

Corporate (2)
 
26.7

 
1.6

 
 
$
34.4

 
$
12.1


(2) Includes adjustments of $1.0 million relating to Project Acceleration that had the impact of reducing restructuring costs for the three months ended March 31, 2013.
Cash paid for all restructuring activities was $16.9 million and $12.9 million for the three months ended March 31, 2013 and 2012, respectively.