Restructuring Costs

3 Months Ended

Mar. 31, 2020

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 ATP, which was initiated during the first quarter of 2018 and completed at the end of 2019, was designed in part, to divest the Company’s non-core consumer businesses and focus on the realignment of the Company’s management structure and overall cost structure as a result of the completed divestitures. Restructuring costs associated with the ATP included employee-related costs, including severance, retirement and other termination benefits, as well as contract termination costs and other costs.

Restructuring costs, net incurred by reportable business segments for all restructuring activities in continuing operations for the periods indicated are as follows (in millions):

	Three Months Ended March 31,
	2020		2019
Food and Commercial	$	—	$	1
Home and Outdoor Living	1		3
Learning and Development	1		4
Corporate	—		3
	$	2	$	11

Accrued restructuring costs activity for the three months ended March 31, 2020 are as follows (in millions):

	Balance at December 31, 2019		Restructuring Costs, Net		Payments		Balance at March 31, 2020
Employee severance and termination benefits	$	10	$	1	$	(4)	$	7
Exited contractual commitments and other	12		1		(5)		8
	$	22	$	2	$	(9)	$	15

Other Restructuring-Related Costs

The Company regularly incurs other restructuring-related costs in connection with various discrete initiatives which are recorded in cost of products sold and selling, general and administrative expense (“SG&A”) in the Condensed Consolidated Statements of Operations based on the nature of the underlying costs incurred.