Reorganization and Realignment Costs (Tables)

6 Months Ended

Jun. 30, 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				Six Months Ended
	June 30, 2019		July 1, 2018		June 30, 2019		July 1, 2018
G&A realignment	$	3,517	$	3,120	$	4,299	$	5,746
System optimization initiative	53		4		69		4
Reorganization and realignment costs	$	3,570	$	3,124	$	4,368	$	5,750

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				Six Months Ended				Total Incurred Since Inception
	June 30, 2019		July 1, 2018		June 30, 2019		July 1, 2018
Severance and related employee costs	$	2,130	$	1,052	$	2,602	$	3,111	$	21,355
Recruitment and relocation costs	482		360		596		508		2,162
Third-party and other costs	71		604		87		932		2,197
	2,683		2,016		3,285		4,551		25,714
Share-based compensation (a)	834		1,104		1,014		1,195		7,698
Termination of defined benefit plans	—		—		—		—		1,335
Total G&A realignment	$	3,517	$	3,120	$	4,299	$	5,746	$	34,747

_______________

(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 $4,835 and $607 as of June 30, 2019, respectively, and $7,985 and $2,107 as of July 1, 2018, respectively. The tables below present a rollforward of our accruals for the plan.

	Balance December 30, 2018		Charges		Payments			Balance June 30, 2019
Severance and related employee costs	$	7,241	$	2,602	$	(4,724	)	$	5,119
Recruitment and relocation costs	83		596		(356		)	323
Third-party and other costs	—		87		(87		)	—
	$	7,324	$	3,285	$	(5,167	)	$	5,442

	Balance December 31, 2017		Charges		Payments			Balance July 1, 2018
Severance and related employee costs	$	12,093	$	3,111	$	(5,326	)	$	9,878
Recruitment and relocation costs	177		508		(471		)	214
Third-party and other costs	—		932		(932		)	—
	$	12,270	$	4,551	$	(6,729	)	$	10,092