Restructuring Activities (Tables)

9 Months Ended

Sep. 27, 2020

Restructuring and Related Activities [Abstract]

Changes in the Accrued Restructuring Liability

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

	Amount Incurred
	Three months ended September 27, 2020		Nine months ended September 27, 2020
Motorcycles and Related Products	$	43.6	$	84.6
Financial Services	0.3		1.3
	$	43.9	$	85.9

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 months ended September 27, 2020								Nine months ended September 27, 2020
	Employee Termination Benefits		Contract Terminations & Other		Non-Current Asset Adjustments		Total		Employee Termination Benefits		Contract Terminations & Other		Non-Current Asset Adjustments		Total
Balance, beginning of period	$	25,298	$	14,270	$	—	$	39,568	$	—	$	—	$	—	$	—
Restructuring expense	4,493		23,422		16,000		43,915		29,814		37,692		18,358		85,864
Utilized – cash	(11,940)		(5,899)		—		(17,839)		(11,940)		(5,899)		—		(17,839)
Utilized – non cash	—		—		(16,000)		(16,000)		—		—		(18,358)		(18,358)
Foreign currency changes	166		(54)		—		112		143		(54)		—		89
Balance, end of period	$	18,017	$	31,739	$	—	$	49,756	$	18,017	$	31,739	$	—	$	49,756

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 nine months ended September 27, 2020 were immaterial.

	Three months ended September 29, 2019
	Manufacturing Optimization Plan								Reorganization Plan
	Employee Termination Benefits		Accelerated Depreciation		Other		Total		Employee Termination Benefits		Total
Balance, beginning of period	$	9,661	$	—	$	23	$	9,684	$	144	$	9,828
Restructuring (benefit) expense	(1)		719		6,850		7,568		61		7,629
Utilized – cash	(6,617)		—		(6,535)		(13,152)		(205)		(13,357)
Utilized – non cash	(2)		(719)		(336)		(1,057)		—		(1,057)
Foreign currency changes	(26)		—		—		(26)		—		(26)
Balance, end of period	$	3,015	$	—	$	2	$	3,017	$	—	$	3,017
	Nine months ended September 29, 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)	16		14,684		17,316		32,016		(334)		31,682
Utilized – cash	(21,951)		—		(16,357)		(38,308)		(3,101)		(41,409)
Utilized – non cash	(2)		(14,684)		(1,032)		(15,718)		—		(15,718)
Foreign currency changes	(6)		—		(4)		(10)		(26)		(36)
Balance, end of period	$	3,015	$	—	$	2	$	3,017	$	—	$	3,017