Table:
| (in millions) | Total Restructuring program range | Total Restructuring program range | Less Cumulative Spend to Date | Remaining Restructuring Spend(2) |  |
| --- | --- | --- | --- | --- | --- |
|  | Low | High |  | Low | High |
| Costs of reduction in headcount as a result of reorganization | $ 355 | $ 370 | $ (325) | $ 30 | $ 45 |
| Other expenses associated with the Program | 230 | 245 | (196) | 34 | 49 |
| Total expense | 585 | 615 | (521) | 64 | 94 |
| Capital expenditures | 255 | 270 | (239) | 16 | 31 |
| Total estimated cash cost(1) | $ 840 | $ 885 | $ (760) | $ 80 | $ 125 |
Paragraphs:
Note 12 Restructuring Activities
For the year ended December 31, 2019, the Company incurred $41.9 million of restructuring charges and $60.3 million of other related costs for our restructuring program. These charges were primarily a result of restructuring and associated costs in connection with the Company’s Reinvent SEE strategy.
Our restructuring program (“Program”) is defined as the initiatives associated with our Reinvent SEE strategy in addition to the conclusion of our previously existing restructuring programs at the time of Reinvent SEE's approval. Reinvent SEE is a three-year program approved by the Board of Directors in December 2018. The expected spend in the previously existing program at the time of Reinvent SEE's approval was primarily related to elimination of stranded costs following the sale of Diversey. The Company expects restructuring activities to be completed by the end of 2021.
The Board of Directors has approved cumulative restructuring spend of $840 to $885 million for the Program. Restructuring spend is estimated to be incurred as follows:
(1) Total estimated cash cost excludes the impact of proceeds expected from the sale of property and equipment and foreign currency impact.
(2) Remaining restructuring spend primarily consists of restructuring costs associated with the Company’s Reinvent SEE strategy.
Additionally, the Company anticipates approximately $6.0 million restructuring spend related to recent acquisitions, of which $2.3 million was incurred as of December 31, 2019. The Company expects the remainder of the anticipated spend to be incurred in 2020. See Note 5, "Discontinued Operations, Divestitures and Acquisitions," to the Notes to Consolidated Financial Statements for additional information related to our acquisitions.
Question:
Excluding the restructuring spend related to recent acquisitions, what is the low Total estimated cash cost?
Answer: 840-2.3 = 837.7