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Restructuring and Lease Charges, Net
 3 Months Ended
Apr. 02, 2017
Restructuring and Related Activities [Abstract]  
Restructuring and Lease Charges, Net
Restructuring and Contract Termination Charges, Net

The Company has undertaken a series of restructuring actions related to the impact of acquisitions and divestitures, the alignment of the Company's operations with its growth strategy, the integration of its business units and its productivity initiatives. The current portion of restructuring and contract termination charges is recorded in accrued restructuring and contract termination charges and the long-term portion of restructuring and contract termination charges is recorded in long-term liabilities. The activities associated with these plans have been reported as restructuring and contract termination charges, net, as applicable, and are included as a component of income from continuing operations.

The Company implemented a restructuring plan in the first quarter of fiscal year 2017 consisting of workforce reductions principally intended to realign resources to emphasize growth initiatives (the "Q1 2017 Plan"). The Company implemented a restructuring plan in the third quarter of fiscal year 2016 consisting of workforce reductions principally intended to focus resources on higher growth product lines (the "Q3 2016 Plan"). The Company implemented a restructuring plan in the second quarter of fiscal year 2016 consisting of workforce reductions principally intended to focus resources on higher growth end markets (the "Q2 2016 Plan"). Details of the plans initiated in previous years (“Previous Plans”) are discussed more fully in Note 4 to the audited consolidated financial statements in the 2016 Form 10-K.

The following table summarizes the reductions in headcount, the initial restructuring or contract termination charges by operating segment, and the dates by which payments were substantially completed, or the dates by which payments are expected to be substantially completed, for restructuring actions implemented during fiscal years 2017 and 2016 in continuing operations:
 
Workforce Reductions
 
Closure of Excess Facility
 
Total
 
(Expected) Date Payments Substantially Completed by
 
Headcount Reduction
 
Discovery & Analytical Solutions
 
Diagnostics
 
Discovery & Analytical Solutions
 
Diagnostics
 
 
Severance
 
Excess Facility
 
 
 
 
 
 
 
 
(In thousands, except headcount data)
 
 
 
 
Q1 2017 Plan
90
 
$
5,000

 
$
1,631

 
$
33

 
$
33

 
$
6,697

 
Q2 FY2018
 
Q2 FY2018
Q3 2016 Plan
22
 
1,779

 
41

 
—

 
—

 
1,820

 
Q4 FY2017
 
—
Q2 2016 Plan
72
 
4,106

 
561

 
—

 
—

 
4,667

 
Q3 FY2017
 
—

The Company does not currently expect to incur any future charges for these plans. The Company expects to make payments under the Previous Plans for remaining residual lease obligations, with terms varying in length, through fiscal year 2022.

In connection with the termination of various contractual commitments, the Company recorded additional pre-tax charges of $2.9 million during the three months ended April 2, 2017 in the Discovery & Analytical Solutions segment.

At April 2, 2017, the Company had $17.4 million recorded for accrued restructuring and contract termination charges, of which $11.5 million was recorded in short-term accrued restructuring and contract termination charges, $3.0 million was recorded in long-term liabilities, and $2.9 million was recorded in other reserves. At January 1, 2017, the Company had $10.5 million recorded for accrued restructuring and contract termination charges, of which $7.5 million was recorded in short-term accrued restructuring and contract termination charges and $3.1 million was recorded in long-term liabilities. The following table summarizes the Company's restructuring and contract termination accrual balances and related activity by restructuring plan, as well as contract termination accrual balances and related activity, during the three months ended April 2, 2017:
 
Balance at January 1, 2017
 
2017 Charges
 
2017 Changes in Estimates, Net
 
2017 Amounts Paid
 
Balance at April 2, 2017
 
(In thousands)
Severance:
 
 
 
 
 
 
 
 
 
Q1 2017 Plan
$
—

 
$
6,631

 
$
—

 
$
(383
)
 
$
6,248

Q3 2016 Plan
1,208

 
—

 
—

 
(547
)
 
661

Q2 2016 Plan
1,436

 
—

 
—

 
(446
)
 
990

 
 
 
 
 
 
 
 
 
 
Facility:
 
 
 
 
 
 
 
 
 
Q1 2017 Plan
—

 
66

 
—

 
—

 
66

 
 
 
 
 
 
 
 
 
 
Previous Plans
7,780

 
—

 
—

 
(1,440
)
 
6,340

Restructuring
10,424

 
6,697

 
—

 
(2,816
)
 
14,305

Contract Termination
117

 
2,909

 
45

 
(25
)
 
3,046

Total Restructuring and Contract Termination
$
10,541

 
$
9,606

 
$
45

 
$
(2,841
)
 
$
17,351