Gain on Sale and Other Costs, Net (Tables)

9 Months Ended

Sep. 30, 2023

Restructuring and Related Activities [Abstract]

Summary of Items Included in Gain on Sale and Other Costs, Net

A summary of the items included in gain on sale and other costs, net is as follows:

	Three Months Ended				Nine Months Ended
	September 30,		October 1,		September 30,		October 1,
(In thousands)	2023		2022		2023		2022
Gain on Sale of Assets	$	—	$	—	$	—	$	(20,190)
Relocation Costs	535		—		609		—
Restructuring Costs	398		72		398		72
Impairment Costs	36		—		36		182
	$	969	$	72	$	1,043	$	(19,936)

Summary of Changes in Nontrade Receivables

A summary of the change in the outstanding receivable on the China Transaction is as follows:

(In thousands)	Total
Balance at Inception	$	17,294
Present value discount	(1,212)
Receivable recorded, net	16,082
Accretion of interest income	422
Currency translation	(1,323)
Balance at December 31, 2022 (included in other assets)	15,181
Accretion of interest income	411
Currency translation	(794)
Balance at September 30, 2023 (included in other current assets)	$	14,798

Summary of Changes in Accrued Restructuring Costs Included in Other Current Liabilities

A summary of the changes in accrued restructuring costs included in other current liabilities in the accompanying condensed consolidated balance sheet, which are expected to be paid in the fourth quarter of 2023 and early 2024, are as follows:

(In thousands)	Severance Costs		Facility and Other Closure Costs		Total
2021 Restructuring Plan
Balance at December 31, 2022	$	189	$	200	$	389
Usage	(187)		(199)		(386)
Currency translation	(2)		(1)		(3)
Balance at September 30, 2023	$	—	$	—	$	—
2023 Restructuring Plan
Provision	$	369	$	29	$	398
Usage	(23)		—		(23)
Currency translation	(10)		(1)		(11)
Balance at September 30, 2023	$	336	$	28	$	364