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RESTRUCTURING-RELATED ACTIVITIES | 12 Months Ended
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Dec. 30, 2018
Restructuring and Related Activities [Abstract] |
RESTRUCTURING-RELATED ACTIVITIES | RESTRUCTURING-RELATED ACTIVITIES In 2018, the Company elected to close its 40 North Foods product incubator operation located in Boulder, Colorado. Implementation of this restructuring initiative is expected to result in total pre-tax charges of approximately $0.7 million, and approximately $0.6 million of these charges are estimated to result in cash outlays. These activities were initiated in the second quarter of 2018 and are expected to be substantially completed by the third quarter of 2019. In 2017, the Company initiated a restructuring initiative to capitalize on cost-saving opportunities within its GNP operations located in Luverne, Minnesota and St. Cloud, Minnesota. Implementation of the initiative is expected to result in total pre-tax charges of approximately $7.0 million, and approximately $5.4 million of these charges are estimated to result in cash outlays. These activities initiated in the first quarter of 2017 and are expected to be substantially completed by the second quarter of 2020. The following table provides a summary of our estimates of costs associated with these restructuring initiatives by major type of cost:
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 impairments | 472 |  |  | — |  |  | 472 |
Asset impairments | 470 |  |  | 103 |  |  | 573 |
Other charges(a) | 1,983 |  |  | 150 |  |  | 2,133 |
| $ | 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 2018, the Company recognized the following costs and incurred the following cash outlays related to these restructuring initiatives:
| Expenses |  | Cash Outlays
| (In thousands)
GNP Initiative: |  |  |
Employee termination benefits | $ | 936 |  |  | $ | 1,500 |
Inventory impairments | (227 | ) |  | — |
Asset impairments | 781 |  |  | — |
Other charges | (17 | ) |  | 65 |
| 1,473 |  |  | 1,565 |
40 North Foods Initiative: |  |  |
Employee termination benefits | $ | 449 |  |  | $ | 449 |
Asset impairments | 103 |  |  | — |
Other | 115 |  |  | 29 |
| $ | 2,140 |  |  | $ | 2,043 |
During 2017, the Company recognized the following costs and incurred the following cash outlays related to the GNP restructuring initiative:
| Expenses |  | Cash Outlays
| (In thousands)
Employee termination benefits | $ | 3,381 |  |  | $ | 2,581 |
Inventory impairments | 699 |  |  | — |
Other charges | 752 |  |  | — |
| $ | 4,832 |  |  | $ | 2,581 |
These expenses are reported in the line item Administrative restructuring charges on the Consolidated and Combined Statements of Income and are recognized in the U.S. segment. The following table reconciles liabilities and reserves associated with each restructuring initiative from initiative inception to December 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 our Consolidated Balance Sheets. The ending reserve balance for inventory impairments is reported in the line item Inventories in our Consolidated Balance Sheets.
| GNP Initiative |  | 40 North Foods Initiative
| Employee Termination Benefits |  | Inventory Impairments |  | Other Charges |  | Total |  | Employee Termination Benefits |  | Other Charges |  | Total
| (In thousands)
Restructuring charges incurred | $ | 3,381 |  |  | $ | 699 |  |  | $ | 752 |  |  | $ | 4,832 |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Payments and disposals | (2,581 | ) |  | — |  |  | — |  |  | (2,581 | ) |  | — |  |  | — |  |  | — |
Liability or reserve at December 31, 2017 | 800 |  |  | 699 |  |  | 752 |  |  | 2,251 |  |  | — |  |  | — |  |  | — |
Restructuring charges incurred | 936 |  |  | (227 | ) |  | (17 | ) |  | 692 |  |  | 449 |  |  | 115 |  |  | 564 |
Payments and disposals | (1,500 | ) |  | (472 | ) |  | (735 | ) |  | (2,707 | ) |  | (449 | ) |  | (29 | ) |  | (478 | )
Liability or reserve at December 30, 2018 | $ | 236 |  |  | $ | — |  |  | $ | — |  |  | $ | 236 |  |  | $ | — |  |  | $ | 86 |  |  | $ | 86 |
In 2018, the Company also reported impairment costs of $2.6 million related to tangible assets of its Rose Energy Ltd. subsidiary in the line item Administrative restructuring charges on the Consolidated and Combined Statements of Income. This impairment cost was recognized in the U.K. and Europe segment. In 2017, the Company also reported impairment costs of $3.5 million and $1.5 million related to its Athens, Alabama and Dublin, Ireland plants, respectively, in the line item Administrative restructuring charges on the Consolidated and Combined Statements of Income. The impairment cost related the Athens, Alabama plant was recognized in the U.S. segment, while the impairment cost related to the Dublin, Ireland plant was recognized in the U.K. and Europe segment.

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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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