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Restructuring and Other Charges | 9 Months Ended
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Jul. 02, 2021
Restructuring and Related Activities [Abstract] |
Restructuring and Other Charges | Restructuring and Other Charges During fiscal 2021, the Company implemented certain restructuring and integration initiatives relating to the Buffalo Group acquisition and the PA Consulting investment. The activities of these initiatives are expected to be substantially completed before the end of fiscal 2021. Additionally, the Company recorded an impairment on its investment in AWE during fiscal 2021. See related discussion in Note 11- Joint ventures, VIEs and other investments. 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, separation and integration initiatives associated with the ECR sale, the acquisition of KeyW Holding Corporation ("KeyW"), and other related cost reduction initiatives. Additionally, in fiscal 2020, the Company implemented certain restructuring and integration 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 and 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 ECR-business separation and integration of KeyW and the John Wood Group’s nuclear business. 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 Hill Companies, Ltd. ("CH2M"), an international provider of engineering, construction and technical services (the "CH2M acquisition"), 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 line of business ("LOB") in connection with the CH2M, KeyW, John Wood Group's nuclear business and Buffalo Group acquisitions and the PA Consulting investment, the ECR sale and the Company's fourth quarter fiscal 2020 transformation initiatives relating to real estate and other staffing programs and impairment of the AWE Management Ltd. investment for the three and nine months ended July 2, 2021 and the CH2M, KeyW and John Wood Group's nuclear business acquisitions and the ECR sale for the three and nine months ended June 26, 2020 (in thousands):
| Three Months Ended |  | Nine Months Ended
| July 2, 2021 |  | June 26, 2020 |  | July 2, 2021 |  | June 26, 2020
Critical Mission Solutions | $ | 921 |  |  | $ | 3,173 |  |  | $ | 4,840 |  |  | $ | 11,248 |
People & Places Solutions | 592 |  |  | 3,818 |  |  | 7,291 |  |  | 19,507 |
PA Consulting | 1,351 |  |  | — |  |  | 14,449 |  |  | — |
Corporate | 10,904 |  |  | 12,690 |  |  | 65,929 |  |  | 81,554 |
Total (1) | $ | 13,768 |  |  | $ | 19,681 |  |  | $ | 92,509 |  |  | $ | 112,309 |
(1)For the three months ended July 2, 2021 and June 26, 2020, amounts include $8.0 million and $19.7 million, respectively, and for the nine months ended July 2, 2021 and June 26, 2020, amounts include $53.6 million and $109.6 million, respectively, in items impacting operating profit, along with items recorded in other income (expense), net, which includes a $38.9 million charge related to the impairment of our AWE Management Ltd. investment which is reflected in other income (expense) for the nine months ended July 2, 2021 and the loss on settlement of the CH2M portion of the U.S. pension plan of $2.1 million for the nine months ended June 26, 2020. See Note 20- Segment Information. The activity in the Company’s accrual for the Restructuring and other charges, including the program activities described above, for the nine months ended July 2, 2021 is as follows (in thousands):
Balance at October 2, 2020 | $ | 52,854 |
Net Charges | 92,509 |
Payments and Usage | (131,758) |
Balance at July 2, 2021 | $ | 13,605 |
The following table summarizes the Restructuring and other charges by major type of costs for the three and nine months ended July 2, 2021 and June 26, 2020 (in thousands):
| Three Months Ended |  | Nine Months Ended
| July 2, 2021 |  | June 26, 2020 |  | July 2, 2021 |  | June 26, 2020
Lease Abandonments and Impairments | $ | 354 |  |  | $ | (11,776) |  |  | $ | 2,565 |  |  | $ | (7,860) |
Voluntary and Involuntary Terminations | 1,692 |  |  | (49) |  |  | 14,227 |  |  | 18,222 |
Outside Services | 5,463 |  |  | 20,865 |  |  | 31,516 |  |  | 74,223 |
Other (1) | 6,259 |  |  | 10,641 |  |  | 44,201 |  |  | 27,724 |
Total | $ | 13,768 |  |  | $ | 19,681 |  |  | $ | 92,509 |  |  | $ | 112,309 |
(1)Includes $38.9 million related to the impairment of our AWE Management Ltd. investment for the nine months ended July 2, 2021. Cumulative amounts since 2017 incurred to date under our various restructuring and other activities described above by each major type of cost as of July 2, 2021 are as follows (in thousands):
Lease Abandonments and Impairments | $ | 316,081 |
Voluntary and Involuntary Terminations | 143,196 |
Outside Services | 290,300 |
Other | 144,855 |
Total | $ | 894,432 |

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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://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4(e)) -URI http://asc.fasb.org/extlink&oid=115931487&loc=d3e140904-122747 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -URI http://asc.fasb.org/topic&trid=2175745 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b)(2) -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 + Details
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