Restructuring Activities (Tables)

6 Months Ended

Jun. 28, 2020

Restructuring and Related Activities [Abstract]

Changes in the Accrued Restructuring Liability

Restructuring expenses related to 2020 restructuring activities initiated in the second quarter, by segment, were as follows (in millions):

	Three and Six months ended June 28, 2020
Motorcycles and Related Products	$	41.0
Financial Services	0.9
	$	41.9

Changes in accrued restructuring expenses for the 2020 restructuring activities initiated in the second quarter of 2020 which are included in Accrued liabilities on the Consolidated balance sheets were as follows (in thousands):

	Three and Six months ended June 28, 2020
	Employee Termination Benefits		Contract Terminations & Other		Non-Current Asset Adjustments		Total
Balance, beginning of period	$	—	$	—	$	—	$	—
Restructuring expense	25,321		14,270		2,358		41,949
Utilized – cash	—		—		—		—
Utilized – non cash	—		—		(2,358)		(2,358)
Foreign currency changes	(23)		—		—		(23)
Balance, end of period	$	25,298	$	14,270	$	—	$	39,568

Changes in accrued restructuring expenses for the 2018 restructuring activities which are included in Accrued liabilities on the Consolidated balance sheets during 2019 were as follows (in thousands). The changes in accrued restructuring expenses for the 2018 restructuring activities during the three and six months ended June 28, 2020 were immaterial.

	Three months ended June 30, 2019
	Manufacturing Optimization Plan								Reorganization Plan
	Employee Termination Benefits		Accelerated Depreciation		Other		Total		Employee Termination Benefits		Total
Balance, beginning of period	$	22,401	$	—	$	187	$	22,588	$	1,051	$	23,639
Restructuring expense (benefit)	8		5,586		4,830		10,424		(1)		10,423
Utilized – cash	(12,734)		—		(4,294)		(17,028)		(882)		(17,910)
Utilized – non cash	—		(5,586)		(696)		(6,282)		—		(6,282)
Foreign currency changes	(14)		—		(4)		(18)		(24)		(42)
Balance, end of period	$	9,661	$	—	$	23	$	9,684	$	144	$	9,828

	Six months ended June 30, 2019
	Manufacturing Optimization Plan								Reorganization Plan
	Employee Termination Benefits		Accelerated Depreciation		Other		Total		Employee Termination Benefits		Total
Balance, beginning of period	$	24,958	$	—	$	79	$	25,037	$	3,461	$	28,498
Restructuring expense (benefit)	17		13,965		10,466		24,448		(395)		24,053
Utilized – cash	(15,334)		—		(9,822)		(25,156)		(2,896)		(28,052)
Utilized – non cash	—		(13,965)		(696)		(14,661)		—		(14,661)
Foreign currency changes	20		—		(4)		16		(26)		(10)
Balance, end of period	$	9,661	$	—	$	23	$	9,684	$	144	$	9,828