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Reorganization and Realignment Costs (Tables)
 9 Months Ended
Sep. 29, 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
 
Nine Months Ended
 
September 29,
2019
 
September 30,
2018
 
September 29,
2019
 
September 30,
2018
G&A realignment
$
396

 
$
629

 
$
4,695

 
$
6,375

System optimization initiative
7

 
312

 
76

 
316

Reorganization and realignment costs
$
403

 
$
941

 
$
4,771

 
$
6,691
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
 
Nine Months Ended
 
Total
Incurred Since Inception
 
September 29,
2019
 
September 30,
2018
 
September 29,
2019
 
September 30,
2018
 
Severance and related employee costs
$
214

 
$
57

 
$
2,816

 
$
3,168

 
$
21,569

Recruitment and relocation costs
58

 
200

 
654

 
708

 
2,220

Third-party and other costs
25

 
39

 
112

 
971

 
2,222

 
297

 
296

 
3,582

 
4,847

 
26,011

Share-based compensation (a)
99

 
333

 
1,113

 
1,528

 
7,797

Termination of defined benefit plans
—

 
—

 
—

 
—

 
1,335

Total G&A realignment
$
396

 
$
629

 
$
4,695

 
$
6,375

 
$
35,143

_______________

(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 $3,491 and $507 as of September 29, 2019, respectively, and $6,817 and $1,432 as of September 30, 2018, respectively. The tables below present a rollforward of our accruals for the plan.
 
Balance
December 30,
2018
 
Charges
 
Payments
 
Balance
September 29,
2019
Severance and related employee costs
$
7,241

 
$
2,816

 
$
(6,216
)
 
$
3,841

Recruitment and relocation costs
83

 
654

 
(580
)
 
157

Third-party and other costs
—

 
112

 
(112
)
 
—

 
$
7,324

 
$
3,582

 
$
(6,908
)
 
$
3,998


 
Balance
December 31,
2017
 
Charges
 
Payments
 
Balance
September 30,
2018
Severance and related employee costs
$
12,093

 
$
3,168

 
$
(7,103
)
 
$
8,158

Recruitment and relocation costs
177

 
708

 
(794
)
 
91

Third-party and other costs
—

 
971

 
(971
)
 
—

 
$
12,270

 
$
4,847

 
$
(8,868
)
 
$
8,249