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Reorganization and Realignment Costs (Tables)
3 Months Ended
Mar. 31, 2019
Restructuring Cost and Reserve  
Restructuring and Related Costs
The following is a summary of the initiatives included in “Reorganization and realignment costs:”
 
Three Months Ended
 
March 31,
2019
 
April 1,
2018
G&A realignment
$
782

 
$
2,626

System optimization initiative
16

 

Reorganization and realignment costs
$
798

 
$
2,626

G&A Realignment – May 2017 Plan  
Restructuring Cost and Reserve  
Restructuring and Related Costs
The following is a summary of the activity recorded as a result of the G&A realignment plan:
 
Three Months Ended
 
Total
Incurred Since Inception
 
March 31,
2019
 
April 1,
2018
 
Severance and related employee costs
$
472

 
$
2,059

 
$
19,225

Recruitment and relocation costs
114

 
148

 
1,680

Third-party and other costs
16

 
328

 
2,126

 
602

 
2,535

 
23,031

Share-based compensation (a)
180

 
91

 
6,864

Termination of defined benefit plans

 

 
1,335

Total G&A realignment
$
782

 
$
2,626

 
$
31,230

_______________

(a)
Primarily represents incremental share-based compensation resulting from the modification of stock options in connection with the termination of employees under our G&A realignment plan.

Schedule of Restructuring Reserve by Type of Cost
The accruals for our G&A realignment plan are included in “Accrued expenses and other current liabilities” and “Other liabilities” and totaled $4,730 and $765 as of March 31, 2019, respectively, and $8,781 and $2,731 as of April 1, 2018, respectively. The tables below present a rollforward of our accruals for the plan.
 
Balance
December 30,
2018
 
Charges
 
Payments
 
Balance
March 31, 2019
Severance and related employee costs
$
7,241

 
$
472

 
$
(2,218
)
 
$
5,495

Recruitment and relocation costs
83

 
114

 
(197
)
 

Third-party and other costs

 
16

 
(16
)
 

 
$
7,324

 
$
602

 
$
(2,431
)
 
$
5,495


 
Balance
December 31,
2017
 
Charges
 
Payments
 
Balance
April 1, 2018
Severance and related employee costs
$
12,093

 
$
2,059

 
$
(2,844
)
 
$
11,308

Recruitment and relocation costs
177

 
148

 
(121
)
 
204

Third-party and other costs

 
328

 
(328
)
 

 
$
12,270

 
$
2,535

 
$
(3,293
)
 
$
11,512