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Restructuring and Other Charges | 9 Months Ended
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Jun. 28, 2019
Restructuring and Related Activities [Abstract] |
Restructuring and Other Charges | Restructuring and Other Charges ECR Sale and Other Restructuring During fiscal 2019, the Company implemented certain restructuring and pre-separation initiatives associated with the sale of the ECR business, the acquisition of KeyW and other related cost reduction initiatives. The restructuring activities and related costs were comprised mainly of separation and lease abandonment programs, while the pre-separation activities and costs were mainly related to the engagement of consulting services and internal personnel and other related costs dedicated to the Company’s sales management efforts. Leading up to and subsequent to the ECR sale, these activities include restructuring and other charges amounting to approximately $72.6 million and $106.1 million, respectively, for the three and nine months ended June 28, 2019. These activities are expected to continue into fiscal 2020. CH2M Restructuring During the fourth fiscal quarter of 2017, the Company implemented certain restructuring and pre-integration initiatives associated with the impending acquisition of CH2M, which closed on December 15, 2017. The restructuring activities and related costs were comprised mainly of severance and lease abandonment programs, while the pre-integration activities and costs were mainly related to the engagement of consulting services and internal personnel and other related costs dedicated to the Company’s acquisition integration management efforts. Following the closing of the CH2M acquisition, these activities have continued into fiscal 2019 and include restructuring charges amounting to approximately $6.0 million and $68.5 million during the three and nine month periods ended June 28, 2019, respectively, and $33.9 million and $94.6 million in pre-tax charges during the three and nine month periods ended June 29, 2018, respectively. Combined with costs from integration activities of $17.3 million and $30.8 million for the three and nine month periods ended June 28, 2019, and $12.6 million and $40.6 million during the three and nine month periods ended June 29, 2018, respectively, the total cost of these restructuring and integration activities approximated $23.3 million and $99.3 million, in pre-tax charges for three and nine month periods ended June 28, 2019, respectively, and $46.5 million and $135.2 million, respectively, in pre-tax charges for the three and nine months ended June 29, 2018. These activities are expected to be substantially completed by the end of 2019. These activities are not expected to involve the exit of any service types or client end-markets. Collectively, the above-mentioned restructuring activities are referred to as “Restructuring and other charges.” The following table summarizes the impacts of the Restructuring and other charges (or recoveries, which primarily relate to the reversals of lease abandonment accruals) by LOB in connection with the CH2M and KeyW acquisitions and the ECR sale for the three and nine months ended June 28, 2019 and the CH2M acquisition for the three and nine months ended June 29, 2018 (in thousands):
| Three Months Ended |  | Nine Months Ended
| June 28, 2019 |  | June 29, 2018 |  | June 28, 2019 |  | June 29, 2018
Aerospace, Technology and Nuclear | $ | 7,699 |  |  | $ | 16,936 |  |  | $ | 8,489 |  |  | $ | 18,655 |
Buildings, Infrastructure and Advanced Facilities | 10,619 |  |  | 32,423 |  |  | 68,644 |  |  | 53,603 |
Corporate(1) | 74,921 |  |  | (19,282 | ) |  | 127,986 |  |  | 50,486 |
Continuing Operations | 93,239 |  |  | 30,077 |  |  | 205,119 |  |  | 122,744 |
Energy, Chemicals and Resources (included in Discontinued Operations) | 2,720 |  |  | 16,379 |  |  | (138 | ) |  | 12,412 |
Total | $ | 95,959 |  |  | $ | 46,456 |  |  | $ | 204,981 |  |  | $ | 135,156 |
(1) Includes $34.6 million in pre-tax gains associated with the Company's CH2M retiree medical plan settlement during the nine months ended June 28, 2019. The activity in the Company’s accrual for the Restructuring and other charges including the programs described above for the nine-month period ended June 28, 2019 is as follows (in thousands):
Balance at September 28, 2018 | $ | 102,297 |
ECR Sale Transfer | (6,746 | )
Net Charges(1) | 204,981 |
Payments and Usage | (150,441 | )
Balance at June 28, 2019 | $ | 150,091 |
(1) Includes $34.6 million in pre-tax gains associated with the Company's CH2M retiree medical plan settlement during the nine months ended June 28, 2019. The following table summarizes the Restructuring and other charges by major type of costs in connection with the CH2M and KeyW acquisitions and the ECR sale for the three and nine months ended June 28, 2019, and the CH2M acquisition for the three and nine months ended June 29, 2018 (in thousands):
| Three Months Ended |  | Nine Months Ended
| June 28, 2019 |  | June 29, 2018 |  | June 28, 2019 |  | June 29, 2018
Lease Abandonments | $ | 22,982 |  |  | $ | 14,678 |  |  | $ | 66,341 |  |  | $ | 55,114 |
Involuntary Terminations | 12,020 |  |  | 10,215 |  |  | 22,979 |  |  | 29,335 |
Outside Services | 39,853 |  |  | 11,418 |  |  | 95,987 |  |  | 28,176 |
Other(1) | 21,104 |  |  | 10,145 |  |  | 19,674 |  |  | 22,531 |
Total | $ | 95,959 |  |  | $ | 46,456 |  |  | $ | 204,981 |  |  | $ | 135,156 |
(1) Includes $34.6 million in pre-tax gains associated with the Company's CH2M retiree medical plan settlement during the nine months ended June 28, 2019. Cumulative amounts incurred to date under our various restructuring and other programs described above by each major type of cost as of June 28, 2019 are as follows (in thousands):
Lease Abandonments | $ | 120,255 |
Involuntary Terminations | 72,992 |
Outside Services | 132,295 |
Other(1) | 83,196 |
Total | $ | 408,738 |
(1) Includes $34.6 million in pre-tax gains associated with the Company's CH2M retiree medical plan settlement during the nine months ended June 28, 2019.

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- Definition The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -URI http://asc.fasb.org/topic&trid=2175745 + Details
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