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SPECTRUM BRANDS HOLDINGS, INC. AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS—(Continued)
(In thousands, except per share amounts)
The following table summarizes restructuring and related charges incurred by type of charge:
Successor
Company Predecessor Company
2010
Period from
August 31, 2009
through
September 30,
2009
Period from
October 1, 2008
through
August 30,
2009 2008
Costs included in cost of goods sold:
United & Tetra integration:
Termination benefits ........................... $ $ — $ 6 $ 30
Other associated costs .......................... — 299
European initiatives:
Termination benefits ........................... — (830)
Other associated costs .......................... — 7 11 88
Latin America initiatives:
Termination benefits ........................... — 207
Other associated costs .......................... — 253
Global Realignment initiatives:
Termination benefits ........................... 187 333 106
Other associated costs .......................... (102) — 869 154
Ningbo Exit Plan:
Termination benefits ........................... 14 857 1,230
Other associated costs .......................... 2,148 165 8,461 15,169
Global Cost Reduction initiatives:
Termination benefits ........................... 2,630 — 200
Other associated costs .......................... 2,273 6 2,245 —
Total included in cost of goods sold ................... 7,150 178 13,189 16,499
Costs included in operating expenses:
Breitenbach, France facility closure:
Other associated costs .......................... — (7)
United & Tetra integration:
Termination benefits ........................... — 2,297 1,954
Other associated costs .......................... — (132) 427 883
European initiatives:
Termination benefits ........................... (92) —
Other associated costs .......................... — 35
Latin America initiatives:
Termination benefits ........................... — 64
Global Realignment:
Termination benefits ........................... 5,361 94 6,994 12,338
Other associated costs .......................... (1,841) 45 3,440 7,564
Ningbo Exit Plan:
Termination benefits ........................... —
Other associated costs .......................... — 1,334 —
Global Cost Reduction initiatives:
Termination benefits ........................... 4,268 866 5,690
Other associated costs .......................... 9,272 678 10,716
Total included in operating expenses ................... 16,968 1,551 30,891 22,838
Total restructuring and related charges ................. $24,118 $1,729 $44,080 $39,337
158