Other Expense (Income), Net

6 Months Ended

Jun. 29, 2019

Other Income and Expenses [Abstract]

Other Expense (Income), Net [Text Block]

12 . Other Expense (Income), Net

The components of other expense (income) were as follows:

			Quarter ended	Two quarters ended
	June 29, 2019		June 30, 2018	June 29, 2019		June 30, 2018
	$		$		$	$
Gain on sale of soy and corn business (see note 4)	201		—	(45,378	)	—
Employee termination and recruitment costs(1)	669		122	2,068		354
Facility closure and lease termination costs(2)	52		217	308		1,767
Product withdrawal and recall costs(3)	—		122	260		445
Business development costs(4)	26		—	26		—
Project cancellation(5)	(507	)	—	(507	)	—
Increase (decrease) in fair value of contingent consideration (see note 6( 3 ))	—		43	—		(2,373	)
Other	4		79	156		(12	)
	445		583	(43,067	)	181

(1)	Employee termination and recruitment costs
	For the two quarters ended June 29, 2019, expenses represent severance benefits of $ 3.5 million for employees terminated in connection with the Value Creation Plan, including the Company’s former CEO, net of the reversal of $ 2.1 million of previously recognized stock-based compensation expense related to forfeited awards previously granted to those employees. In addition, expenses include recruitment costs related to the Company’s CEO transition.
	For the quarter and two quarters ended June 30, 2018, the expense represents severance benefits incurred in connection with the Value Creation Plan.
(2)	Facility closure and lease termination costs
	For the two quarters ended June 29, 2019, expenses include costs to dismantle and move equipment from the Company’s former soy extraction facility located in Heuvelton, New York, which was sold in April 2019.
	For the two quarters ended June 30, 2018, expenses include the recognition of the remaining lease obligation related to the Company’s former nutrition bar facility, and an impairment loss and closure costs related to the disposal of the Company’s former roasting facility located in Wahpeton, North Dakota.
(3)	Product withdrawal and recall costs
	For the quarters and two quarters ended June 29, 2019 and June 30, 2018, expenses represent product withdrawal and recall costs that were not eligible for reimbursement under the Company’s insurance policies or exceeded the limits of those policies, including certain costs related to the voluntary recall of certain roasted sunflower kernel products initiated by the Company during the second quarter of 2016.
(4)	Business development costs
	For the quarter and two quarters ended June 29, 2019, expenses represent transaction costs incurred in connection with the acquisition of Sanmark (see note 3).
(5)	Project cancellation
	For the quarter and two quarters ended June 29, 2019, balance represents a gain related to a project cancellation.