Restructuring Costs

Restructuring provisions were determined based on estimates prepared at the time the restructuring actions were approved by management and are periodically updated for changes. Restructuring amounts also include amounts recognized as incurred.

Project Renewal

Project Renewal was launched in October 2011 to reduce the complexity of the organization and increase investment in growth platforms within the business. Under Project Renewal, the Company is simplifying and aligning its businesses around two key activities, Brand & Category Development and Market Execution & Delivery; simplifying and streamlining the supply chain and overhead and partnering functions to align with the new structure; and optimizing its selling and trade marketing functions.

Cumulative costs of Project Renewal are expected to be approximately $690.0 million to $725.0 million pretax, with cash costs of approximately $645.0 million to $675.0 million. Approximately 60% to 70% 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. Projects associated with Project Renewal are expected to be complete by the end of 2017, and as a result, cash payments and savings will be realized in 2018 and later years.

The following table depicts the restructuring costs incurred in connection with Project Renewal for the periods indicated (in millions):



	Three Months Ended September 30,					Nine Months Ended September 30,					Since Inception Through
	2016			2015		2016			2015		September 30, 2016
Facility and other exit costs, including impairments	$	(0.1	)	$	5.5	$	1.5		$	5.2	$	28.9
Employee severance, termination benefits and relocation costs	1.4			11.8		(4.0		)	40.0		214.5
Exited contractual commitments and other	(1.5		)	2.5		15.5			13.4		79.4
	$	(0.2	)	$	19.8	$	13.0		$	58.6	$	322.8

The following table depicts the activity in accrued restructuring reserves for Project Renewal for the nine months ended September 30, 2016 (in millions):



	December 31, 2015		Restructuring						September 30, 2016
	Balance		Costs			Costs Incurred			Balance
Facility and other exit costs, including impairments	$	—	$	1.5		$	(1.5	)	$	—
Employee severance, termination benefits and relocation costs	49.3		(4.0		)	(21.5		)	23.8
Exited contractual commitments and other	17.3		15.5			(12.4		)	20.4
	$	66.6	$	13.0		$	(35.4	)	$	44.2

Jarden Integration

The Company currently expects to incur up to $500.0 million of restructuring and other costs through 2020 to integrate the legacy Newell Rubbermaid and Jarden businesses (the “Jarden Integration”). Initially, integration projects will primarily be focused on driving cost synergies in procurement, overhead functions and organizational changes designed to redefine the operating model of the Company from a holding company to an operating company. Restructuring costs associated with integration projects are expected to include employee-related cash costs, including severance, retirement and other termination benefits, and contract termination and other costs. In addition, other costs associated with the integration are expected to include advisory and personnel costs for managing and implementing integration projects.

The following table depicts the activity in accrued restructuring reserves for the Jarden Integration for the nine months ended September 30, 2016 (in millions):



	December 31, 2015		Restructuring					September 30, 2016
	Balance		Costs		Costs Incurred			Balance
Facility and other exit costs, including impairments	$	—	$	—	$	—		$	—
Employee severance, termination benefits and relocation costs	—		20.6		(11.6		)	9.0
Exited contractual commitments and other	—		—		—			—
	$	—	$	20.6	$	(11.6	)	$	9.0

Restructuring Costs

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						Nine Months Ended
	September 30,						September 30,
Segment	2016			2015			2016			2015
Writing	$	1.1		$	6.8		$	12.1		$	10.4
Home Solutions	(0.5		)	(0.6		)	(1.9		)	4.5
Tools	0.4			2.1			0.5			2.9
Commercial Products	—			0.8			—			1.9
Baby & Parenting	(1.8		)	1.3			3.1			3.4
Branded Consumables	2.8			—			2.8			—
Consumer Solutions	1.0			—			1.2			—
Outdoor Solutions	3.4			—			3.8			—
Process Solutions	—			—			—			—
Corporate	6.6			10.6			20.1			38.5
	$	13.0		$	21.0		$	41.7		$	61.6

Cash paid for all restructuring activities was $10.8 million and $11.2 million for the three months ended September 30, 2016 and 2015, respectively, and $41.6 million and $41.4 million for the nine months ended September 30, 2016 and 2015, respectively.