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RESTRUCTURING-RELATED ACTIVITIES
12 Months Ended
Dec. 30, 2018
Restructuring and Related Activities [Abstract]  
RESTRUCTURING-RELATED ACTIVITIES
RESTRUCTURING-RELATED ACTIVITIES
In 2018, the Company elected to close its 40 North Foods product incubator operation located in Boulder, Colorado. Implementation of this restructuring initiative is expected to result in total pre-tax charges of approximately $0.7 million, and approximately $0.6 million of these charges are estimated to result in cash outlays. These activities were initiated in the second quarter of 2018 and are expected to be substantially completed by the third quarter of 2019.
In 2017, the Company initiated a restructuring initiative to capitalize on cost-saving opportunities within its GNP operations located in Luverne, Minnesota and St. Cloud, Minnesota. Implementation of the initiative is expected to result in total pre-tax charges of approximately $7.0 million, and approximately $5.4 million of these charges are estimated to result in cash outlays. These activities initiated in the first quarter of 2017 and are expected to be substantially completed by the second quarter of 2020.
The following table provides a summary of our estimates of costs associated with these restructuring initiatives by major type of cost:

    
Type of Cost
GNP
 
40 North Foods
 
Total Estimated Amount Expected to be Incurred
 
(In thousands)
Employee termination benefits
$
4,074

 
$
449

 
$
4,523

Inventory impairments
472

 

 
472

Asset impairments
470

 
103

 
573

Other charges(a)
1,983

 
150

 
2,133

 
$
6,999

 
$
702

 
$
7,701

(a)
Comprised of other costs directly related to the restructuring initiatives, including prepaid software impairment, St. Cloud, Minnesota office lease costs, Luverne, Minnesota plant closure costs, and Boulder, Colorado office lease costs.
During 2018, the Company recognized the following costs and incurred the following cash outlays related to these restructuring initiatives:
 
Expenses
 
Cash Outlays
 
(In thousands)
GNP Initiative:
 
 
 
Employee termination benefits
$
936

 
$
1,500

Inventory impairments
(227
)
 

Asset impairments
781

 

Other charges
(17
)
 
65

 
1,473

 
1,565

40 North Foods Initiative:
 
 
 
Employee termination benefits
$
449

 
$
449

Asset impairments
103

 

Other
115

 
29

 
$
2,140

 
$
2,043


During 2017, the Company recognized the following costs and incurred the following cash outlays related to the GNP    restructuring initiative:
 
Expenses
 
Cash Outlays
 
(In thousands)
Employee termination benefits
$
3,381

 
$
2,581

Inventory impairments
699

 

Other charges
752

 

 
$
4,832

 
$
2,581


These expenses are reported in the line item Administrative restructuring charges on the Consolidated and Combined Statements of Income and are recognized in the U.S. segment.
The following table reconciles liabilities and reserves associated with each restructuring initiative from initiative inception to December 30, 2018. Ending liability balances for employee termination benefits and other charges are reported in the line item Accrued expenses and other current liabilities in our Consolidated Balance Sheets. The ending reserve balance for inventory impairments is reported in the line item Inventories in our Consolidated Balance Sheets.
 
GNP Initiative
 
40 North Foods Initiative
 
Employee Termination Benefits
 
Inventory
Impairments
 
Other
Charges
 
Total
 
Employee Termination Benefits
 
Other Charges
 
Total
 
(In thousands)
Restructuring charges incurred
$
3,381

 
$
699

 
$
752

 
$
4,832

 
$

 
$

 
$

Payments and disposals
(2,581
)
 

 

 
(2,581
)
 

 

 

Liability or reserve at December 31,
    2017
800

 
699

 
752

 
2,251

 

 

 

Restructuring charges incurred
936

 
(227
)
 
(17
)
 
692

 
449

 
115

 
564

Payments and disposals
(1,500
)
 
(472
)
 
(735
)
 
(2,707
)
 
(449
)
 
(29
)
 
(478
)
Liability or reserve at December 30,
    2018
$
236

 
$

 
$

 
$
236

 
$

 
$
86

 
$
86

In 2018, the Company also reported impairment costs of $2.6 million related to tangible assets of its Rose Energy Ltd. subsidiary in the line item Administrative restructuring charges on the Consolidated and Combined Statements of Income. This impairment cost was recognized in the U.K. and Europe segment.    
In 2017, the Company also reported impairment costs of $3.5 million and $1.5 million related to its Athens, Alabama and Dublin, Ireland plants, respectively, in the line item Administrative restructuring charges on the Consolidated and Combined Statements of Income. The impairment cost related the Athens, Alabama plant was recognized in the U.S. segment, while the impairment cost related to the Dublin, Ireland plant was recognized in the U.K. and Europe segment.