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RESTRUCTURING-RELATED ACTIVITIES (Tables) | 9 Months Ended
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Sep. 30, 2018
Restructuring and Related Activities [Abstract] |
Restructuring and Related Costs | The following table provides a summary of our estimates of costs associated with these restructuring initiatives by major type of cost:
| GNP |  | 40 North Foods |  | Total Estimated Amount Expected to be Incurred
| (In thousands)
Employee termination benefits | $ | 4,074 |  |  | $ | 449 |  |  | $ | 4,523 |
Inventory adjustments | 472 |  |  | — |  |  | 472 |
Asset impairments | 470 |  |  | 103 |  |  | 573 |
Other charges(a) | 1,983 |  |  | 150 |  |  | 2,133 |
Total estimated cost | $ | 6,999 |  |  | $ | 702 |  |  | $ | 7,701 |
(a) | Comprised of other costs directly related to the restructuring initiatives, including prepaid software impairment, St. Cloud, Minnesota office lease costs, Luverne, Minnesota plant closure costs, and Boulder, Colorado office lease costs.
During the thirteen and thirty-nine weeks ended September 30, 2018, the Company recognized the following costs and incurred the following cash outlays related to these restructuring initiatives:
| Thirteen Weeks Ended September 30, 2018 |  | Thirty-Nine Weeks Ended September 30, 2018
| Expenses |  | Cash Outlay |  | Expenses |  | Cash Outlay
| (In thousands)
GNP initiative: |  |  |  |  |  |  |
Employee termination benefits | $ | (43 | ) |  | $ | 272 |  |  | $ | 936 |  |  | $ | 1,437 |
Inventory adjustments | — |  |  | — |  |  | (227 | ) |  | — |
Asset impairments | 311 |  |  | — |  |  | 781 |  |  | — |
Other charges | — |  |  | — |  |  | — |  |  | 65 |
| 268 |  |  | 272 |  |  | 1,490 |  |  | 1,502 |
40 North Foods initiative: |  |  |  |  |  |  |
Employee termination benefits | — |  |  | 38 |  |  | 449 |  |  | 443 |
Asset impairments | — |  |  | — |  |  | 103 |  |  | — |
Other | (11 | ) |  | 17 |  |  | 139 |  |  | 26 |
| (11 | ) |  | 55 |  |  | 691 |  |  | 469 |
Total | $ | 257 |  |  | $ | 327 |  |  | $ | 2,181 |  |  | $ | 1,971 |
Schedule of Restructuring Reserve | The following table reconciles liabilities and reserves associated with this restructuring initiative from the beginning to the end of the thirty-nine weeks ended September 30, 2018. Ending liability balances for employee termination benefits and other charges are reported in the line item Accrued expenses and other current liabilities in the Condensed Consolidated Balance Sheets. The ending reserve balance for inventory adjustments is reported in the line item Inventories in the Condensed Consolidated Balance Sheets.
| GNP Initiative |  | 40 North Foods Initiative
| Employee Termination Benefits |  | Inventory Adjustments |  | Other Charges |  | Total |  | Employee Termination Benefits |  | Other Charges |  | Total
| (In thousands)
Beginning liability or reserve | $ | 800 |  |  | $ | 699 |  |  | $ | 752 |  |  | $ | 2,251 |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Restructuring charges | 936 |  |  | (227 | ) |  | 76 |  |  | 785 |  |  | 449 |  |  | 139 |  |  | 588 |
Payments and disposals | (1,437 | ) |  | (472 | ) |  | (735 | ) |  | (2,644 | ) |  | (443 | ) |  | (26 | ) |  | (469 | )
Ending liability or reserve | $ | 299 |  |  | $ | — |  |  | $ | 93 |  |  | $ | 392 |  |  | $ | 6 |  |  | $ | 113 |  |  | $ | 119 |

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- Definition Tabular disclosure of costs incurred for restructuring including, but not limited to, exit and disposal activities, remediation, implementation, integration, asset impairment, and charges against earnings from the write-down of assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 5.P.3) -URI http://asc.fasb.org/extlink&oid=115931487&loc=d3e140864-122747 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 5.P.4) -URI http://asc.fasb.org/extlink&oid=115931487&loc=d3e140904-122747 + Details
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- Definition 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. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -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 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4(b)(2)) -URI http://asc.fasb.org/extlink&oid=115931487&loc=d3e140904-122747 + Details
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