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Cost Reduction Plan
 12 Months Ended
Dec. 31, 2017
Restructuring and Related Activities [Abstract]  
Cost Reduction Plan
Cost Reduction Plans
During fiscal 2015, the Company initiated the first phase ("Phase I") of the competitive improvement program (the "CIP”) comprised of activities and initiatives aimed at reducing costs in order for the Company to continue to compete successfully. Phase I is composed of three major components: (i) facilities optimization and footprint reduction; (ii) product affordability; and (iii) reduced administrative and overhead costs. On April 6, 2017, the Board of Directors approved the second phase (“Phase II”) of the Company’s previously announced CIP. Pursuant to Phase II, the Company plans to expand its CIP and further consolidate its Sacramento, California, and Gainesville, Virginia sites, while centralizing and expanding its existing presence in Huntsville, Alabama. The Company currently estimates that it will incur restructuring and related costs of the Phase I and II programs of approximately $235.1 million (including approximately $60.5 million of capital expenditures). The Company has incurred $79.5 million of such costs through December 31, 2017, including $32.5 million in capital expenditures. A summary of the Company's severance and retention liabilities related to Phase I and II activity is shown below:
 
Severance
 
Retention
 
Total
 
(In millions)
November 30, 2014
$
—

 
$
—

 
$
—

Accrual established
12.9

 
2.7

 
15.6

Payments
(1.8
)
 
—

 
(1.8
)
November 30, 2015
11.1

 
2.7

 
13.8

Accrual
(0.2
)
 
0.2

 
—

Payments
—

 
(1.2
)
 
(1.2
)
December 31, 2015
10.9

 
1.7

 
12.6

Accrual
—

 
2.3

 
2.3

Payments
(0.9
)
 
(1.9
)
 
(2.8
)
Adjustments
(3.2
)
 
—

 
(3.2
)
December 31, 2016
6.8

 
2.1

 
8.9

Accrual
26.1

 
2.2

 
28.3

Payments
(2.9
)
 
(0.9
)
 
(3.8
)
December 31, 2017
$
30.0

 
$
3.4

 
$
33.4


The costs associated with the CIP will be a component of the Company’s U.S. government forward pricing rates, and therefore, will be recovered through the pricing of the Company’s products and services to the U.S. government. In addition to the employee-related CIP obligations, the Company incurred non-cash accelerated depreciation expense of $3.9 million, $0.7 million and $0.8 million in fiscal 2017, 2016, and 2015, respectively, associated with changes in the estimated useful life of long-lived assets impacted by the CIP.