XML 101 R44.htm IDEA: XBRL DOCUMENT
v3.19.3

RESTRUCTURING ACTIVITIES (Tables) | 9 Months Ended
--- | ---
Sep. 29, 2019
Restructuring and Related Activities [Abstract] |
Restructuring and Related Costs | The following table provides a summary of our estimates of net costs associated with these restructuring initiatives by major type of cost:
Type of Cost | 40 North Foods |  | GNP |  | Total Estimated Amount Expected to be Incurred
| (In thousands)
Employee termination benefits | $ | 449 |  |  | $ | 4,224 |  |  | $ | 4,673 |
Inventory adjustments | — |  |  | 472 |  |  | 472 |
Asset impairments | 103 |  |  | 781 |  |  | 884 |
Other, net(a) | 18 |  |  | 736 |  |  | 754 |
Total estimated costs, net | $ | 570 |  |  | $ | 6,213 |  |  | $ | 6,783 |
(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 and sublease income.
During the thirteen and thirty-nine weeks ended September 29, 2019, the Company recognized the following expenses (income) and paid (received) the following cash related to each restructuring initiative:
| Thirteen Weeks Ended September 29, 2019 |  | Thirty-Nine Weeks Ended September 29, 2019
| Expenses (Income) |  | Cash Outlays (Receipts) |  | Expenses (Income) |  | Cash Outlays (Receipts)
| (In thousands)
40 North Foods - Other, net | $ | (20 | ) |  | $ | 8 |  |  | $ | (90 | ) |  | $ | (6 | )
GNP - Employee termination benefits | — |  |  | 15 |  |  | — |  |  | 68 |
| $ | (20 | ) |  | $ | 23 |  |  | $ | (90 | ) |  | $ | 62 |
Schedule of Restructuring Reserve | September 29, 2019. 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 impairments is reported in the line item Inventories in our Condensed Consolidated Balance Sheets.
| 40 North Foods |  | GNP
| Employee Termination Benefits |  | Other, Net |  | Total |  | Employee Termination Benefits |  | Inventory Impairments |  | Other, Net |  | Total
| (In thousands)
Restructuring charges incurred | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 3,381 |  |  | $ | 699 |  |  | $ | 752 |  |  | $ | 4,832 |
Cash payments and disposals | — |  |  | — |  |  | — |  |  | (2,581 | ) |  | — |  |  | — |  |  | (2,581 | )
Liability or reserve at December 31, 2017 | — |  |  | — |  |  | — |  |  | 800 |  |  | 699 |  |  | 752 |  |  | 2,251 |
Restructuring charges incurred | 449 |  |  | 150 |  |  | 599 |  |  | 936 |  |  | (227 | ) |  | (17 | ) |  | 692 |
Restructuring income recognized | — |  |  | (35 | ) |  | (35 | ) |  | — |  |  | — |  |  | — |  |  | — |
Cash payments and disposals | (449 | ) |  | (65 | ) |  | (514 | ) |  | (1,500 | ) |  | (472 | ) |  | (735 | ) |  | (2,707 | )
Cash received | — |  |  | 36 |  |  | 36 |  |  | — |  |  | — |  |  | — |  |  | — |
Liability or reserve at December 30, 2018 | — |  |  | 86 |  |  | 86 |  |  | 236 |  |  | — |  |  | — |  |  | 236 |
Restructuring income recognized | — |  |  | (90 | ) |  | (90 | ) |  | — |  |  | — |  |  | — |  |  | — |
Cash payments and disposals | — |  |  | (83 | ) |  | (83 | ) |  | (69 | ) |  | — |  |  | — |  |  | (69 | )
Cash received | — |  |  | 90 |  |  | 90 |  |  | — |  |  | — |  |  | — |  |  | — |
Liability or reserve at September 29, 2019 | $ | — |  |  | $ | 3 |  |  | $ | 3 |  |  | $ | 167 |  |  | $ | — |  |  | $ | — |  |  | $ | 167 |

X
- References No definition available. + Details
Name: | us-gaap_RestructuringAndRelatedActivitiesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- 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
Name: | us-gaap_ScheduleOfRestructuringAndRelatedCostsTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- 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
Name: | us-gaap_ScheduleOfRestructuringReserveByTypeOfCostTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration