Restructuring (Tables)

9 Months Ended

Sep. 27, 2015

Schedule of Restructuring Reserve by Type of Cost [Table Text Block]

Changes in the accrued expenses related to restructuring liabilities during the thirty-nine weeks ended September 27, 2015 are summarized as follows:



(Dollars in thousands)

Balance December 29, 2013	$	—
Restructuring accruals	1,897
Cash payments	(1,682		)
Balance December 28, 2014	215
Restructuring accruals	2,427
Cash payments	(2,606		)
Balance September 27, 2015	$	36

Restructuring and Related Costs [Table Text Block]

The following table summarizes the Rogers, Arkansas plant closure costs and classification in the condensed consolidated statements of operations as of September 27, 2015:



(Dollars in thousands)	Costs Incurred Through December 28, 2014		Costs Incurred During the Thirty-nine Week Period Ended September 27, 2015		Costs Remaining		Total Expected Costs		Classification
Depreciation of assets to be abandoned and depreciation on idled assets	$	5,365	$	1,366	$	808	$	7,539	Cost of sales, Restructuring costs
One-time severance costs	1,897		195		—		2,092		Cost of sales, Restructuring costs
Equipment removal, inventory write-down, lease termination and other costs	1,167		3,045		204		4,416		Cost of sales, Restructuring costs
	$	8,429	$	4,606	$	1,012	$	14,047