
15)	Restructuring

The company has taken actions to improve the operations of Viking and distribution operations of Viking within the Residential Kitchen Equipment Group. These combined initiatives included organizational restructuring and headcount reductions, consolidation and disposition of certain facilities and business operations and discontinuation of certain products. Additionally, during the third quarter of 2015, within the Food Processing Equipment Group and Commercial Foodservice Equipment Group the company made the decision and took action to close two manufacturing facilities and transfer production to other manufacturing facilities within the company. During the nine months ended October 3, 2015, the company recorded expense in the amount of $11.8 million for these initiatives, which is reflected in the general and administrative expenses and cost of goods sold in the consolidated statements of earnings for such period. The costs and corresponding reserve balances are summarized as follows (in thousands):

Commercial Foodservice Equipment Group:



	Severance/Benefits		Inventory/Product		Facilities/Operations		Other		Total
Balance as of January 3, 2015	$	—	$	—	$	—	$	—	$	—
Expenses	394		73		388		—		855
Payments	—		—		—		—		—
Balance as of October 3, 2015	$	394	$	73	$	388	$	—	$	855

Food Processing Equipment Group:



	Severance/Benefits		Inventory/Product		Facilities/Operations		Other		Total
Balance as of January 3, 2015	$	—	$	—	$	—	$	—	$	—
Expenses	998		305		1,007		229		2,539
Payments	—		—		—		—		—
Balance as of October 3, 2015	$	998	$	305	$	1,007	$	229	$	2,539

Residential Kitchen Equipment Group:



	Severance/Benefits			Inventory/Product		Facilities/Operations			Other			Total
Balance as of January 3, 2015	$	147		$	—	$	—		$	37		$	184
Expenses	3,160			—		5,298			(29		)	8,429
Payments	(2,090		)	—		(1,641		)	(10		)	(3,741		)
Balance as of October 3, 2015	$	1,217		$	—	$	3,657		$	(2	)	$	4,872

The company anticipates that all restructuring actions for the Food Processing Equipment Group and Commercial Foodservice Group will be completed by the end of fiscal 2016. The severance costs for the Residential Kitchen Equipment Group will be completed by the end of fiscal 2016; while the lease costs will extend until 2018.