Restructuring and Related Costs (Tables)

9 Months Ended

Sep. 28, 2019

Restructuring and Related Activities [Abstract]

Restructuring and Related Costs

The following table presents restructuring and other related costs included in cost of revenue and operating expenses in the accompanying consolidated statements of operations under the 2018 Restructuring Plan, Coriant's previous restructuring and reorganization plans, and the 2017 Restructuring Plan (in thousands):

	Three Months Ended						Nine Months Ended
	September 28, 2019						September 28, 2019
	Cost of Revenue			Operating Expenses			Cost of Revenue		Operating Expenses
Severance and related expenses	$	(369	)	$	1,101		$	21,593	$	9,341
Facilities	—			1,113			—		2,194
Accelerated amortization of lease assets due to cease use	1,155			—			1,155		11,338
Accelerated depreciation and other asset impairment charges	412			(46		)	1,780		(46		)
Total	$	1,198		$	2,168		$	24,528	$	22,827

	Three Months Ended				Nine Months Ended
	September 29, 2018				September 29, 2018
	Cost of Revenue		Operating Expenses		Cost of Revenue		Operating Expenses
Severance and related expenses	$	7	$	28	$	50	$	1,873
Facilities	—		163		—		(874		)
Asset impairment	—		—		—		(74		)
License impairment	—		—		—		783
Total	$	7	$	191	$	50	$	1,708

Schedule of Restructuring Reserve by Type of Cost

Restructuring liabilities are reported within accrued expenses, operating lease liabilities and other long-term liabilities in the accompanying condensed consolidated balance sheets (in thousands):

	December 29, 2018		Charges		Cash			Non-cash Settlements and Other			September 28, 2019
Severance and related expenses	$	19,842	$	30,934	$	(14,660	)	$	(3,605	)	$	32,511
Facilities	4,266		2,194		(1,831		)	(4,629		)	—
Accelerated amortization of lease assets due to cease use	—		12,493		—			(12,493		)	—
Accelerated depreciation and other asset impairment charges	243		1,734		(243		)	(1,734		)	—
Total	$	24,351	$	47,355	$	(16,734	)	$	(22,461	)	$	32,511