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Restructuring and Other Charges | 12 Months Ended
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Oct. 02, 2020
Restructuring and Related Activities [Abstract] |
Restructuring and Other Charges | Restructuring and Other Charges During fiscal 2020, the Company implemented certain restructuring and separation initiatives, including the Company's fourth quarter fiscal 2020 transformation initiatives relating to real estate and other staffing programs. The activities of these initiatives are expected to continue into fiscal 2023. During fiscal 2019 and continuing into fiscal 2020, the Company implemented certain restructuring and separation initiatives associated with the ECR sale, the KeyW acquisition, and other related cost reduction initiatives. Additionally, in fiscal 2020, the Company implemented certain restructuring and separation initiatives associated with the acquisition of John Wood Group's nuclear business. The restructuring activities and related costs were comprised mainly of separation and lease abandonment and sublease programs, while the 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 ECR-business separation. The activities of these initiatives are expected to be substantially completed before the end of fiscal 2021. During the fourth fiscal quarter of 2017, the Company implemented certain restructuring and pre-integration plans associated with the then-pending acquisition of CH2M, which closed on December 15, 2017. The restructuring activities and related costs under these plans were comprised mainly of severance and lease abandonment programs, while the integration activities and costs were mainly related to the engagement of professional services and internal personnel and other related costs dedicated to the Company’s integration management efforts. Following the closing of the CH2M acquisition, these activities have continued through fiscal 2020 and are expected to be substantially completed before the end of fiscal 2022. 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 by LOB in connection with the CH2M, KeyW and John Wood Group nuclear business acquisitions, the ECR sale and the Company's fourth quarter fiscal 2020 transformation initiatives relating to real estate and other staffing programs for the year ended October 2, 2020, the CH2M and KeyW acquisitions and the ECR sale for the year ended September 27, 2019 and the CH2M acquisition for the year ended September 28, 2018 (in thousands):
| October 2, 2020 |  | September 27, 2019 |  | September 28, 2018
Critical Mission Solutions | $ | 24,083 |  |  | $ | 17,989 |  |  | 20,254 |
People & Places Solutions | 170,631 |  |  | 108,835 |  |  | 56,238 |
Corporate | 129,469 |  |  | 184,646 |  |  | 77,148 |
Continuing Operations (1) | 324,183 |  |  | 311,470 |  |  | 153,640 |
Energy, Chemicals and Resources (included in Discontinued Operations) | — |  |  | (138) |  |  | 37,166 |
Total | $ | 324,183 |  |  | $ | 311,332 |  |  | $ | 190,806 |
(1)For the years ended October 2, 2020, September 27, 2019 and September 28, 2018, amounts include $321.6 million, $337.0 million and $154.0 million, respectively, in items impacting operating profit, along with items recorded in other income (expense), net, which are the loss on settlement of the CH2M portion of the U.S. pension plan of $2.1 million for the year ended October 2, 2020, the gain on the settlement of the CH2M retiree medical plans of $35.0 million for the year ended September 27, 2019 and the write-off of fixed assets related to restructured leases of $10 million for the year ended September 27, 2019 and other miscellaneous adjustments of $(0.5) million, $0.5 million and $0.3 million for the years ended October 2, 2020, September 27, 2019 and September 28, 2018, respectively. See Note 19- Segment Information. The activity in the Company’s accrual for the Restructuring and other charges including the program activities described above for the year ended October 2, 2020 is as follows (in thousands):
Balance at September 27, 2019 | $ | 162,702 |
Transfer to lease right-of-use asset as a result of adoption of ASC 842 (1) | (116,797) |
Net Charges | 324,183 |
Payments & Usage | (317,234) |
Balance at October 2, 2020 | $ | 52,854 |
(1)In addition, there was $24.6 million in lease cease-use liabilities relating to 2015 restructuring initiatives which were reclassified to ROU asset balances in accordance with the adoption of ASC 842, see Note 10- Leases. The 2015 restructuring initiatives are no longer active and therefore activity associated with lease cease-use liabilities for those initiatives is not included in the table. The following table summarizes the Restructuring and other charges by major type of costs for the years ended October 2, 2020, September 27, 2019 and September 28, 2018 (in thousands):
| October 2, 2020 |  | September 27, 2019 |  | September 28, 2018
Lease Abandonments and Impairments | $ | 151,150 |  |  | $ | 99,976 |  |  | $ | 61,526 |
Voluntary and Involuntary Terminations | 53,484 |  |  | 33,742 |  |  | 29,056 |
Outside Services | 88,476 |  |  | 133,148 |  |  | 35,987 |
Other (1) | 31,073 |  |  | 44,604 |  |  | 27,071 |
Total | $ | 324,183 |  |  | $ | 311,470 |  |  | $ | 153,640 |
(1)Includes $35.0 million in pre-tax gains associated with the Company's CH2M retiree medical plan settlement during the year ended September 27, 2019. Cumulative amounts since 2017 incurred to date under our various restructuring and other activities described above by each major type of cost as of October 2, 2020 are as follows (in thousands):
Lease Abandonments and Impairments | $ | 313,517 |
Voluntary and Involuntary Terminations | 128,969 |
Outside Services | 259,124 |
Other (1) | 100,314 |
Total | $ | 801,924 |
(1)Includes $35.0 million in pre-tax gains associated with the Company's CH2M retiree medical plan settlement during the year ended September 27, 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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