Restructuring Activities (Tables)

3 Months Ended

Mar. 27, 2022

Restructuring and Related Activities [Abstract]

Changes in the Accrued Restructuring Liability

This includes restructuring (benefit) expense for the three months ended March 27, 2022 and March 28, 2021 by segment as follows (in thousands):

	Three months ended
	March 27, 2022		March 28, 2021
Motorcycles and Related Products	$	(128)	$	(593)
Financial Services	—		227
	$	(128)	$	(366)

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

	Three months ended March 27, 2022
	Employee Termination Benefits		Contract Terminations & Other		Non-Current Asset Adjustments		Total
Balance, beginning of period	$	121	$	2,874	$	—	$	2,995
Restructuring benefit	—		(128)		—		(128)
Utilized – cash	(18)		(1,614)		—		(1,632)
Foreign currency changes	(3)		1		—		(2)
Balance, end of period	$	100	$	1,133	$	—	$	1,233
	Three months ended March 28, 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	(944)		1,106		(528)		(366)
Utilized – cash	(3,661)		(12,781)		—		(16,442)
Utilized – non cash	—		—		528		528
Foreign currency changes	(112)		(54)		—		(166)
Balance, end of period	$	3,007	$	4,467	$	—	$	7,474