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Restructuring Costs
 9 Months Ended
Sep. 30, 2019
Restructuring and Related Activities [Abstract]  
Restructuring Costs 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.
Accelerated Transformation Plan
The Company’s Accelerated Transformation Plan, which was initiated during the first quarter of 2018, was designed in part, to divest the Company’s industrial and commercial product assets and non-core consumer businesses. The Accelerated Transformation Plan also focuses on the realignment of the Company’s management structure and overall cost structure as a result of the completed and planned divestitures. Restructuring costs associated with the transformation plan include employee-related costs, including severance, retirement and other termination benefits, contract termination costs and other costs.
Other Restructuring
In addition to the Accelerated Transformation Plan, the Company has incurred restructuring costs for various other restructuring activities.
Restructuring Costs
Restructuring costs incurred by reportable business segments for all restructuring activities in continuing operations for the periods indicated are as follows (in millions):
 
Three Months Ended September 30,
 
Nine Months Ended September 30,
 
2019
 
2018
 
2019
 
2018
Appliances and Cookware
$
—

 
$
1.3

 
$
2.1

 
$
3.2

Food and Commercial
0.3

 
1.8

 
3.0

 
4.4

Home and Outdoor Living
2.1

 
3.9

 
6.6

 
24.4

Learning and Development
—

 
—

 
4.7

 
3.9

Corporate
0.5

 
5.4

 
4.9

 
28.2

 
$
2.9

 
$
12.4

 
$
21.3

 
$
64.1


Restructuring costs incurred during the three and nine months ended September 30, 2019 and 2018 primarily relate to the Accelerated Transformation Plan and Jarden Integration.
Accrued restructuring costs activity for the nine months ended September 30, 2019 are as follows (in millions):
 
Balance at December 31,
2018
 
Restructuring
Costs, Net
 
Payments
 
Reclassification (1)
 
Foreign
Currency
and Other
 
Balance at September 30,
2019
Employee severance, termination benefits and relocation costs
$
21.2

 
$
14.2

 
$
(24.7
)
 
$
—

 
$
(0.5
)
 
$
10.2

Exited contractual
commitments and other
46.6

 
7.1

 
(23.2
)
 
(12.7
)
 
(0.9
)
 
16.9

 
$
67.8

 
$
21.3

 
$
(47.9
)
 
$
(12.7
)
 
$
(1.4
)
 
$
27.1

(1)
Reclassification due to the adoption of ASU 2016-02 (see Footnote 1)