RESTRUCTURING (Tables)

3 Months Ended

Apr. 03, 2021

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 three months ended April 3, 2021 and costs incurred to date since inception of the new initiatives and programs (in thousands):

	Three Months Ended		Costs Incurred to Date
	April 3, 2021		(Since inception)
Severance	$	1,322	$	37,553
Asset impairments	493		8,361
Gain on sale of facilities, net	—		(1,298)
Other restructuring costs	23		9,559
Total restructuring costs	$	1,838	$	54,175

Schedule of Restructuring Reserve by Type of Cost

The following table summarizes our severance liability, included within other accrued expenses on the consolidated balance sheets, and cash payments made pursuant to the restructuring plans from inception through April 3, 2021 (in thousands):

	Windows		Siding		Commercial		Corporate		Total
Balance, December 31, 2018	$	—	$	85	$	—	$	2,333	$	2,418
Costs incurred	1,094		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 incurred	4,294		2,705		16,561		3,013		26,573
Cash payments	(4,406)		(2,352)		(14,570)		(4,346)		(25,674)
Balance, December 31, 2020	$	306	$	835	$	1,991	$	430	$	3,562
Costs incurred	651		118		480		73		1,322
Cash payments	(427)		(644)		(774)		(73)		(1,918)
Balance, April 3, 2021	$	530	$	309	$	1,697	$	430	$	2,966