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Restructuring Activities (Notes)
 3 Months Ended
Sep. 26, 2015
Restructuring and Related Activities [Abstract]  
Restructuring and Related Activities Disclosure [Text Block]
RESTRUCTURING ACTIVITIES

Fiscal year 2016:

Summary of Restructuring Plans

The Company has accruals for severance and restructuring payments as well as expected losses relating to lease terminations.

The Company’s restructuring activities in the three months ended September 26, 2015 were as follows:
 
Balance, June 27, 2015
 
Three Months Ended
September 26, 2015
 
Balance, September 26, 2015
 
As of
September 26, 2015
 
Charges
 
Cash Payments
 
Change in Estimates
 
 
Costs Incurred to Date (4)
 
Expected Costs to be Incurred
 
(in thousands)
San Jose Fab Shutdown
 
 
 
 
 
 
 
 
 
 
 
 
 
Severance (1)
$
6,725

 
$
510

 
$
(297
)
 
$
(137
)
 
$
6,801

 
$
7,098

 
$
313

Accelerated depreciation (2)
—

 
41,600

 
—

 
—

 
41,600

 
93,094

 
—

Total San Jose Fab Shutdown
6,725

 
42,110

 
(297
)
 
(137
)
 
48,401

 
100,192

 
313

 
 
 
 
 
 
 
 
 
 
 
 
 
 
Other Plans
 
 
 
 
 
 
 
 

 
 
 
 
Severance (1)
11,496

 
6,230

 
(10,475
)
 
(144
)
 
7,107

 
35,785

 
—

Dallas manufacturing facility accelerated depreciation (2)
$
—

 
$
2,032

 
$
—

 
$
—

 
$
2,032

 
$
2,032

 
$
14,222

Lease termination losses and other (3)
3,754

 
691

 
(287
)
 
(725
)
 
3,433

 
8,324

 
—

Total other plans
15,250

 
8,953

 
(10,762
)
 
(869
)
 
12,572

 
46,141

 
14,222

Total restructuring plans
$
21,975

 
$
51,063

 
$
(11,059
)
 
$
(1,006
)
 
$
60,973

 
$
146,333

 
$
14,535

 
 
 
 
 
 
 
 
 
 
 
 
 
 
In Balance Sheets:
 
 
 
 
 
 
 
 
 
 
 
 
 
Accrued salary and related expenses
$
18,221

 
 
 
 
 
 
 
$
13,908

 
 
 
 
Accrued expenses
$
2,004

 
 
 
 
 
 
 
$
1,217

 
 
 
 
Other liabilities
$
1,750

 
 
 
 
 
 
 
$
1,886

 
 
 
 

(1) Charges and change in estimates are included in Severance and restructuring expenses in the accompanying Condensed Consolidated Statements of Income.
(2) Charges and change in estimates are included in Cost of goods sold in the accompanying Condensed Consolidated Statements of Income.
(3) Charges and change in estimates are included in Severance and restructuring expenses and Other operating expenses (income), net in the accompanying Condensed Consolidated Statements of Income.
(4) Costs incurred to date presents the cumulative costs recorded in fiscal year 2015 and 2016 for the above named restructuring activities.

San Jose Fab Shutdown

In October 2014, the Company initiated a plan to shut down its San Jose wafer fabrication facility. The Company reached the decision that it was not economically feasible to maintain this facility, which is used primarily for fab process development and low volume manufacturing, as the Company intends to utilize other resources to complete such activities in the future. This plan includes cash charges related to employee severance and non-cash charges related to accelerated depreciation.

During the three months ended September 26, 2015, the Company recorded accelerated depreciation charges of $41.6 million in “Cost of goods sold” and $0.4 million in “Severance and restructuring expenses” in the Condensed Consolidated Statements of Income. As of September 26, 2015, the San Jose wafer fabrication facility has been classified as held for sale and no impairment charge was recorded as the carrying value of the associated assets approximate the fair value, less cost to sell.

Other Plans

During the three months ended September 26, 2015, the Company recorded$6.1 millionin “Severance and restructuring expenses” in the Condensed Consolidated Statements of Income related to various restructuring plans designed to reduce costs. These charges were associated with continued reorganization of certain business units and functions and the planned closure of the Company's San Jose wafer fabrication and Dallas wafer level packaging (“WLP”) manufacturing facilities. Multiple job classifications and locations were impacted by these activities.

The Company plans to close our WLP manufacturing facility in Dallas, Texas in fiscal year 2017 and recorded an accelerated depreciation charge of $2.0 million during the three months ended September 26, 2015.

The Company also accrues for expected losses relating to lease terminations as a result of plans to consolidate office space. The need for consolidation resulted from acquisition and relocation activities.

Fiscal year 2015:

Severance and restructuring expenses was $1.4 million for the three months ended September 27, 2014.