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Restructuring and Other Charges (Tables)

9 Months Ended

Jul. 01, 2022

Restructuring and Related Activities [Abstract]

Summary of Restructuring and Other Charges Impacts on Reportable Segment Income by Line of Business

The following table summarizes the impacts of the Restructuring and other charges by line of business ("LOB") in connection with the CH2M acquisition, John Wood Group's nuclear business, Buffalo Group, StreetLight and BlackLynx acquisitions, the PA Consulting investment, the ECR sale, the Company's transformation initiatives relating to real estate and other staffing programs, and the impairment and final exit activities of the AWE ML investment for the three and nine month periods ended July 1, 2022 and July 2, 2021 (in thousands):

			Three Months Ended												Nine Months Ended
			July 1, 2022						July 2, 2021						July 1, 2022						July 2, 2021
Critical Mission Solutions			$	(255)					$	921					$	4,361					$	4,840
People & Places Solutions			25						592						61,865						7,291
PA Consulting			759						1,351						2,475						14,449
Corporate			4,048						10,904						113,399						65,929
Total			$	4,577					$	13,768					$	182,100					$	92,509
Amounts included in:
Operating profit (mainly SG&A) (1)			$	4,707					$	8,058					$	192,782					$	53,638
Other (Income) Expense, net (2)			(130)						5,710						(10,682)						38,871
			$	4,577					$	13,768					$	182,100					$	92,509

(1)Included in the nine month period ended July 1, 2022 was $91.3 million related to the final pre-tax settlement of the Legacy CH2M Matter (as defined in Note 19 - Commitments and Contingencies and Derivative Financial Instruments), net of previously recorded reserves and approximately $77 million in charges associated mainly with real estate impairments and related charges and $24.5 million in transformation and other charges, the majority of which related to People and Places Solutions.

(2)The nine month period ended July 1, 2022 included gains of $(7.1) million related to lease terminations. The nine months ended July 2, 2021 included $38.9 million in charges related to the impairment of our AWE ML investment. See Note 20- Segment Information.

Schedule of Restructuring and Other Activities

The activity in the Company’s accruals for Restructuring and other charges for the nine months ended July 1, 2022 is as follows (in thousands):

Balance at October 1, 2021			$	14,031
Net (Credits) Charges (1)			19,604
Payments and other			(25,297)
Balance at July 1, 2022			$	8,338

(1)    Excludes $162.5 million in other net charges mainly comprised of $91.3 million in charges and payments for the final pre-tax settlement of the Legacy CH2M Matter (net of previously recorded reserves) during the three months ended July 1, 2022, and $71.2 million associated mainly with real estate related impairments and other transformation activities described above during the nine months ended July 1, 2022.

Summary of Restructuring and Other Activities by Major Type of Costs

The following table summarizes the Restructuring and other charges by major type of costs for the three and nine months ended July 1, 2022 and July 2, 2021 (in thousands):

			Three Months Ended												Nine Months Ended
			July 1, 2022						July 2, 2021						July 1, 2022						July 2, 2021
Lease Abandonments and Impairments (1)			$	(32)					$	354					$	67,805					$	2,565
Voluntary and Involuntary Terminations			(76)						1,692						5,035						14,227
Outside Services			4,337						5,463						20,513						31,516
Other (2)			348						6,259						88,747						44,201
Total			$	4,577					$	13,768					$	182,100					$	92,509

(1)The nine month period in fiscal 2022 includes approximately $74.9 million in charges associated mainly with real estate related impairments and other transformation activities reflected in Lease Abandonments and Impairments.

(2)The nine month period ended July 1, 2022 amounts are comprised mainly of $91.3 million in other charges related to the final pre-tax settlement of the Legacy CH2M Matter, net of previously recorded reserves. Also, the nine months ended July 2, 2021 included $38.9 million in Other charges associated with the impairment of our investment in AWE ML.

Summary of Cumulative Amounts Incurred for Restructuring and Other Activities Costs

Cumulative amounts incurred to date under our various Restructuring and other activities described above by each major type of cost as of July 1, 2022 are as follows (in thousands):

Lease Abandonments and Impairments			$	385,603
Voluntary and Involuntary Terminations			149,777
Outside Services			314,507
Other			233,727
Total			$	1,083,614

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Tabular disclosure of an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period.

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