Restructuring Activities (Tables)

9 Months Ended

Sep. 26, 2021

Restructuring and Related Activities [Abstract]

Changes in the Accrued Restructuring Liability

This includes restructuring expense by segment as follows (in thousands):

	Three months ended				Nine months ended
	September 26, 2021		September 27, 2020		September 26, 2021		September 27, 2020
Motorcycles and Related Products	$	517	$	43,581	$	731	$	84,586
Financial Services	98		334		436		1,278
	$	615	$	43,915	$	1,167	$	85,864

Changes in accrued restructuring expenses, which are included in Accrued liabilities on the Consolidated balance sheets, were as follows (in thousands):

	Three months ended September 26, 2021
	Employee Termination Benefits		Contract Terminations & Other		Non-Current Asset Adjustments		Total
Balance, beginning of period	$	1,246	$	2,084	$	—	$	3,330
Restructuring (benefit) expense	(165)		807		(27)		615
Utilized – cash	(397)		(1,197)		—		(1,594)
Utilized – non cash	—		—		27		27
Foreign currency changes	(7)		(21)		—		(28)
Balance, end of period	$	677	$	1,673	$	—	$	2,350
	Three months ended September 27, 2020
	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
Utilized – cash	(11,940)		(5,899)		—		(17,839)
Utilized – non cash	—		—		(16,000)		(16,000)
Foreign currency changes	166		(54)		—		112
Balance, end of period	$	18,017	$	31,739	$	—	$	49,756
	Nine months ended September 26, 2021
	Employee Termination Benefits		Contract Terminations & Other		Non-Current Asset Adjustments		Total
Balance, beginning of period	$	7,724	$	16,196	$	—	$	23,920
Restructuring (benefit) expense	(1,131)		2,576		(278)		1,167
Utilized – cash	(5,743)		(16,987)		—		(22,730)
Utilized – non cash	—		—		278		278
Foreign currency changes	(173)		(112)		—		(285)
Balance, end of period	$	677	$	1,673	$	—	$	2,350

	Nine months ended September 27, 2020
	Employee Termination Benefits		Contract Terminations & Other		Non-Current Asset Adjustments		Total
Balance, beginning of period	$	—	$	—	$	—	$	—
Restructuring expense	29,814		37,692		18,358		85,864
Utilized – cash	(11,940)		(5,899)		—		(17,839)
Utilized – non cash	—		—		(18,358)		(18,358)
Foreign currency changes	143		(54)		—		89
Balance, end of period	$	18,017	$	31,739	$	—	$	49,756