Restructuring Restructuring (Tables)

9 Months Ended

Sep. 26, 2020

Restructuring and Related Activities [Abstract]

The following is a summary of the charges incurred:


	Thirteen Weeks Ended September 26, 2020		Thirteen Weeks Ended September 28, 2019		Thirty-nine Weeks Ended September 26, 2020		Thirty-nine Weeks Ended September 28, 2019
Facility consolidation ⁽¹⁾
Labor expense (income)	$	19	$	451	$	396	$	962
Inventory valuation adjustments	47		446		47		446
Consulting and legal fees	63		57		114		173
Other expense	51		541		713		1,037
Rent and related charges	434		85		1,523		265
Severance	37		—		569		—
Exit of certain lines of business ⁽²⁾
Inventory valuation adjustments	—		285		—		294
Gain on disposal of assets	—		(61)		—		(458)
Severance	—		—		—		—
Other expense	—		70		—		392
Total	$	651	$	1,874	$	3,362	$	3,111

(1)Facility consolidation includes labor expense related to organizing inventory and equipment in preparation for the facility consolidation, consulting and legal fees related to the project, and other expenses. These expenses were included in SG&A on the Condensed Consolidated Statement of Comprehensive Loss.

(2)As part of the restructuring, the Company is exiting a manufacturing business line. Related charges included gains and losses on disposals of assets, and other expenses, which were included other income and expense, and SG&A on the Condensed Consolidated Statement of Comprehensive Loss, respectively.

Charges incurred include:


	Thirteen Weeks Ended September 26, 2020		Thirteen Weeks Ended September 28, 2019		Thirty-nine Weeks Ended September 26, 2020		Thirty-nine Weeks Ended September 28, 2019
Inventory valuation adjustments	$	1,568	$	—	$	1,568	$	—
Severance	237		—		1,117		$	—
Other	382		—		382		—
Total	$	2,187	$	—	$	3,067	$	—

Schedule of Restructuring Reserve by Type of Cost

The following represents the roll forward of Canada restructuring reserves for the current period:


	Balance at December 28, 2019		Impact to Earnings	Cash Paid	Balance at September 26, 2020
Severance and related	$	1,121	569	(680)	$	1,010

The following represents the roll forward of United States restructuring reserves for the current period:


	Balance at December 28, 2019		Impact to Earnings	Cash Paid	Balance at September 26, 2020
Severance and related	$	3,286	1,117	(3,224)	$	1,179