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Restructuring Costs
 12 Months Ended
Dec. 31, 2014
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. Project Renewal is designed to simplify and align the business around two key activities — Brand & Category Development and Market Execution & Delivery. In connection with the program, the Company eliminated its operating groups and consolidated its 13 GBUs into five business 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.
In October 2014, the Company announced an expansion of Project Renewal, under which the Company intends to: (i) further streamline its supply chain function, including a reduction of overhead and a realignment of the supply chain management structure; (ii) invest in value analysis and value engineering efforts to reduce product and packaging costs; (iii) reduce operational and manufacturing complexity in its Writing segment; (iv) further streamline its distribution and transportation functions; and (v) further reduce its overhead costs. In connection with the expansion, the Company expects to incur incremental costs of approximately $200 million, including pretax restructuring charges in the range of $75 to $125 million. Other costs related to the expansion include advisory costs for process transformation and optimization initiatives, as well as project management, capital investment and capability building costs.
Cumulative pretax costs of the expanded Project Renewal are expected to be $540 to $575 million, of which $510 to $540 million are expected to be cash costs. Approximately 65% to 75% of the total costs are expected to be restructuring costs, a majority of which 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 the end of 2017.
The following table depicts the restructuring charges, net of adjustments, incurred in connection with Project Renewal for the years ended December 31, (in millions):
 
2014
 
2013
 
2012
 
Since Inception Through December 31, 2014
Facility and other exit costs, including impairments
$
7.5

 
$
5.7

 
$
(0.7
)
 
$
20.9

Employee severance, termination benefits and relocation costs
25.2

 
93.4

 
29.2

 
166.1

Exited contractual commitments and other
21.1

 
14.6

 
8.8

 
49.0

 
$
53.8

 
$
113.7

 
$
37.3

 
$
236.0



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 provision amounts in the following tables include adjustments for updates or subsequent changes to restructuring provisions. The following tables depict the activity in accrued restructuring reserves for Project Renewal for 2014 and 2013 (in millions):
 
December 31, 2013
 
 
 
 
 
December 31, 2014
 
Balance
 
Provision
 
Costs Incurred  
 
Balance
Facility and other exit costs, including impairments
$
—

 
$
7.5

 
$
(7.5
)
 
$
—

Employee severance, termination benefits and relocation costs
60.3

 
25.2

 
(62.7
)
 
22.8

Exited contractual commitments and other
7.1

 
21.1

 
(10.7
)
 
17.5

 
$
67.4

 
$
53.8

 
$
(80.9
)
 
$
40.3



 
December 31, 2012
 
 
 
 
 
December 31, 2013
 
Balance
 
Provision
 
Costs Incurred  
 
Balance
Facility and other exit costs, including impairments
$
—

 
$
5.7

 
$
(5.7
)
 
$
—

Employee severance, termination benefits and relocation costs
19.0

 
93.4

 
(52.1
)
 
60.3

Exited contractual commitments and other
4.3

 
14.6

 
(11.8
)
 
7.1

 
$
23.3

 
$
113.7

 
$
(69.6
)
 
$
67.4



The following tables depict the activity in accrued restructuring reserves for Project Renewal for 2014 and 2013 aggregated by reportable business segment (in millions):
 
December 31, 2013
 
 
 
 
 
December 31, 2014
Segment
Balance
 
Provision
 
Costs Incurred
 
Balance
Writing
$
25.8

 
$
9.8

 
$
(25.9
)
 
$
9.7

Home Solutions
0.7

 
1.7

 
(1.4
)
 
1.0

Tools
0.3

 
3.3

 
(3.1
)
 
0.5

Commercial Products
6.8

 
3.2

 
(4.9
)
 
5.1

Baby & Parenting
1.4

 
2.1

 
(1.3
)
 
2.2

Corporate (including discontinued operations)
32.4

 
33.7

 
(44.3
)
 
21.8

 
$
67.4

 
$
53.8

 
$
(80.9
)
 
$
40.3


 
December 31, 2012
 
 
 
 
 
December 31, 2013
Segment
Balance
 
Provision
 
Costs Incurred
 
Balance
Writing
$
1.4

 
$
34.3

 
$
(9.9
)
 
$
25.8

Home Solutions
8.5

 
4.6

 
(12.4
)
 
0.7

Tools
0.2

 
4.3

 
(4.2
)
 
0.3

Commercial Products
1.4

 
8.1

 
(2.7
)
 
6.8

Baby & Parenting
0.9

 
1.9

 
(1.4
)
 
1.4

Corporate (including discontinued operations)
10.9

 
60.5

 
(39.0
)
 
32.4

 
$
23.3

 
$
113.7

 
$
(69.6
)
 
$
67.4


Total Restructuring Costs
The table below shows restructuring costs recognized in continuing operations for all restructuring activities for the periods indicated, aggregated by reportable business segment (in millions):
Segment
2014(1)
 
2013(1)
 
2012
Writing
$
9.8

 
$
34.3

 
$
3.7

Home Solutions
1.6

 
3.8

 
7.6

Tools
4.5

 
6.0

 
1.0

Commercial Products
3.2

 
8.1

 
5.6

Baby & Parenting
2.1

 
1.9

 
0.9

Corporate (including discontinued operations)
31.6

 
56.2

 
34.1

 
$
52.8

 
$
110.3

 
$
52.9


(1)Total restructuring costs include $1.0 million and $3.4 million of costs relating to prior restructuring projects and charges classified as discontinued operations that had the impact of decreasing the total charges for 2014 and 2013, respectively.

Cash paid for all restructuring activities included in operating activities was $71.8 million, $74.9 million and $48.6 million for 2014, 2013 and 2012, respectively.