Provision For Restructuring (Tables)

9 Months Ended

Sep. 28, 2014

Restructuring expense for the three and nine months ended September 28, 2014 and September 29, 2013 was as follows:



	Quarter						Nine months
	(13 weeks) Ended						(39 weeks) Ended
(amounts in thousands)	September 28, 2014			September 29, 2013			September 28, 2014			September 29, 2013
Profit Enhancement Plan
Severance and other employee-related charges	$	925		$	—		$	925		$	—
Other exit costs	9			—			9			—
Global Restructuring Plan (including LEAN)
Severance and other employee-related charges	(485		)	658			1,359			1,943
Asset impairments	—			—			172			731
Other exit costs	10			323			252			1,940
SG&A Restructuring Plan
Severance and other employee-related charges	—			(67		)	(25		)	(82		)
Other exit costs	—			23			—			50
Total	$	459		$	937		$	2,692		$	4,582

Restructuring accrual activity for the nine months ended September 28, 2014 was as follows:



(amounts in thousands)	Accrual at Beginning of Year		Charged to Earnings		Charge Reversed to Earnings			Cash Payments			Exchange Rate Changes			Accrual at September 28, 2014
Profit Enhancement Plan
Severance and other employee-related charges	$	—	$	925	$	—		$	(117	)	$	(29	)	$	779
Other exit costs⁽¹⁾	—		9		—			(9		)	—			—
Global Restructuring Plan (including LEAN)
Severance and other employee-related charges	7,757		2,821		(1,462		)	(5,534		)	(300		)	3,282
Other exit costs⁽¹⁾	66		252		—			(302		)	—			16
SG&A Restructuring Plan
Severance and other employee-related charges	352		5		(30		)	(214		)	(13		)	100
Total	$	8,175	$	4,012	$	(1,492	)	$	(6,176	)	$	(342	)	$	4,177


⁽¹⁾	During the first nine months of 2014, there was a net charge to earnings of $0.3 million primarily due to restructuring agent costs and legal costs in connection with the restructuring plan.