Activity described herein is classified within the “Cost of sales—impairment, restructuring and other,” “Impairment, restructuring and other” and “Income (loss) from discontinued operations, net of tax” lines in the Consolidated Statements of Operations. The following table details impairment, restructuring and other charges (recoveries) for each of the periods presented:


	Year Ended September 30,
	2022		2021		2020

Cost of sales—impairment, restructuring and other:
COVID-19 related costs	$	—	$	25.0	$	15.5
Restructuring and other charges (recoveries), net	143.6		(0.3)		(0.1)
Property, plant and equipment impairments	16.6		—		0.6

Operating expenses—impairment, restructuring and other:
COVID-19 related costs	—		4.2		3.9
Restructuring and other charges (recoveries), net	40.9		0.1		(3.1)
Gains on sale of property, plant and equipment	(16.2)		—		—
Goodwill and intangible asset impairments	668.3		—		—
Impairment, restructuring and other charges from continuing operations	853.2		29.0		16.8
Restructuring and other charges (recoveries), net, from discontinued operations	—		—		(3.1)
Total impairment, restructuring and other charges	$	853.2	$	29.0	$	13.7


	Year Ended September 30,
	2022		2021		2020

Amounts accrued for restructuring activities at beginning of year	$	1.9	$	3.9	$	11.6
Restructuring and other charges from continuing operations	47.1		29.0		20.0

Payments and other	(17.5)		(31.0)		(27.7)
Amounts accrued for restructuring activities at end of year	$	31.5	$	1.9	$	3.9

During fiscal 2022, the Company recognized non-cash, pre-tax goodwill and intangible asset impairment charges of $632.4 as a result of interim impairment testing of its Hawthorne segment in the “Impairment, restructuring and other” line in the Consolidated Statements of Operations, comprised of $522.4 of goodwill impairment charges and $110.0 of finite-lived intangible asset impairment charges.

During fiscal 2022, the Company incurred inventory write-down charges of $120.9 in the “Cost of sales—impairment, restructuring and other” line in the Consolidated Statements of Operations and finite-lived intangible asset impairment charges of $35.3 in the “Impairment, restructuring and other” line in the Consolidated Statements of Operations associated with its decision to discontinue and exit the market for certain Hawthorne lighting products and brands.

During fiscal 2022, the Company began implementing a series of organizational changes and initiatives intended to create operational and management-level efficiencies. As part of this restructuring program, the Company is reducing the size of its supply chain network, reducing staffing levels and implementing other cost-reduction initiatives. During fiscal 2022, the Company incurred costs of $65.2 associated with this restructuring initiative primarily related to employee termination benefits and impairment of property, plant and equipment. The Company incurred costs of $9.7 in its U.S. Consumer segment and $27.1 in its Hawthorne segment in the “Cost of sales—impairment, restructuring and other” line in the Consolidated Statements of Operations during fiscal 2022. The Company incurred costs of $11.9 in its U.S. Consumer segment, $8.1 in its Hawthorne segment, $0.7 in its Other segment and $7.7 at Corporate in the “Impairment, restructuring and other” line in the Consolidated Statements of Operations during fiscal 2022.

Costs incurred during fiscal 2022 related to COVID-19 were immaterial. During 2021, the Company incurred costs of $29.2 associated with the COVID-19 pandemic primarily related to premium pay. The Company incurred costs of $21.2 in its U.S. Consumer segment, $3.2 in its Hawthorne segment and $0.6 in its Other segment in the “Cost of sales—impairment, restructuring and other” line in the Consolidated Statements of Operations during fiscal 2021. The Company incurred costs of $4.0 in its U.S. Consumer segment and $0.2 in its Other segment in the “Impairment, restructuring and other” line in the Consolidated Statements of Operations during fiscal 2021. During fiscal 2020, the Company incurred costs of $19.4 associated with the COVID-19 pandemic primarily related to premium pay. The Company incurred costs of $12.4 in its U.S. Consumer segment, $2.6 in its Hawthorne segment and $0.5 in its Other segment in the “Cost of sales—impairment, restructuring and other” line in the Consolidated Statements of Operations during fiscal 2020. The Company incurred costs of $3.8 in its U.S. Consumer segment and $0.1 in its Other segment in the “Impairment, restructuring and other” line in the Consolidated Statements of Operations during fiscal 2020.