Restructuring (Tables)

9 Months Ended

Oct. 03, 2021

Restructuring and Related Activities [Abstract]

Restructuring and Related Costs

Restructuring costs incurred in September year to date 2020 totaled $8.4 million and were recorded entirely in SG&A expenses in the consolidated statements of earnings, as detailed below (in millions of dollars):

	Lease Termination Costs		Severance Costs		Total
Professional & Industrial	$	3.5	$	0.8	$	4.3
Science, Engineering & Technology	0.5		—		0.5
Education	0.1		0.7		0.8
International	0.7		0.4		1.1
Corporate	—		1.7		1.7
Total	$	4.8	$	3.6	$	8.4

Schedule of Restructuring Balance Sheet Accrual

A summary of the global restructuring balance sheet accrual, included in accrued payroll and related taxes and accounts payable and accrued liabilities in the consolidated balance sheet, is detailed below (in millions of dollars):

Balance as of year-end 2020	$	3.5
Reductions for cash payments related to all restructuring activities	(2.0)
Balance as of first quarter-end 2021	1.5
Reductions for cash payments related to all restructuring activities	(0.9)
Balance as of second quarter-end 2021	0.6
Reductions for cash payments related to all restructuring activities	(0.4)
Balance as of third quarter-end 2021	$	0.2