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RESTRUCTURING (Tables)
9 Months Ended
Oct. 03, 2020
Restructuring and Related Activities [Abstract]  
Restructuring and Related Costs The following table summarizes our restructuring plan costs and charges related to the restructuring plans for the period indicated, which are recorded in restructuring and impairment charges in the Company’s consolidated statements of operations (in thousands):
 Three Months EndedNine Months Ended
 October 3, 2020October 3, 2020
Severance$1,074 $23,563 
Asset impairments1,169 4,938 
Other restructuring costs675 3,820 
Total restructuring costs$2,918 $32,321 
Schedule of Restructuring Reserve by Type of Cost
The following table summarizes our severance liability and cash payments made pursuant to the restructuring plans from inception through October 3, 2020 (in thousands):
 WindowsSidingCommercialCorporateTotal
Balance, December 31, 2018$— $85 $— $2,333 $2,418 
Costs incurred1,094 1,834 2,721 4,009 9,658 
Cash payments(676)(1,437)(2,721)(4,579)(9,413)
Balance, December 31, 2019$418 $482 $— $1,763 $2,663 
Costs incurred3,389 2,367 16,413 1,394 23,563 
Cash payments(3,368)(2,169)(14,314)(1,394)(21,245)
Balance, October 3, 2020$439 $680 $2,099 $1,763 $4,981