RESTRUCTURING AND ASSET IMPAIRMENTS

Workforce Reductions

The Company periodically implements workforce reductions to improve operating efficiency at various sites. The following table provides a rollforward of the Company’s severance and retention costs liability:



	December 31, 2016			December 26, 2015			December 27, 2014

	(in thousands)
Balance, beginning of period	$	2,969		$	2,666		$	2,782
Expense	8,454			6,173			7,792
Payments / utilization	(7,473		)	(5,820		)	(7,900		)
Foreign currency adjustments	(270		)	(50		)	(8		)
Balance, end of period	$	3,680		$	2,969		$	2,666

As of December 31, 2016 and December 26, 2015, $3.6 million and $2.6 million of severance and retention costs liability, respectively, was included in accrued compensation and $0.1 million and $0.3 million, respectively, was included in other long-term liabilities on the Company's consolidated balance sheets.

The following table presents severance and retention costs by classification on the consolidated statements of income:



	Fiscal Year
	2016		2015		2014

	(in thousands)
Cost of services provided and products sold (excluding amortization of intangible assets)	$	4,717	$	735	$	3,342
Selling, general and administrative	3,737		5,438		4,450
Total severance and retention costs	$	8,454	$	6,173	$	7,792

The following presents severance and retention costs by reportable segment:



	Fiscal Year
	2016		2015		2014

	(in thousands)
RMS	$	759	$	1,338	$	4,593
DSA	7,689		1,068		2,912
Manufacturing	6		1,639		166
Unallocated corporate	—		2,128		121
Total severance and retention costs	$	8,454	$	6,173	$	7,792

Facilities

In fiscal year 2016, the Company commenced a consolidation of small DSA facilities in the U.S., Ireland, and the United Kingdom. As a result, an asset impairment charge of $9.4 million was recorded related to the consolidation plans.

In fiscal year 2015, the Company commenced a consolidation of certain RMS facilities in the U.S., Europe, and Japan. As a result, an asset impairment charge of $1.8 million was recorded related to the consolidation plans.

In fiscal year 2014, the Company committed to plans to consolidate certain research model operations in the U.S., Japan, and Europe. As a result, the Company recorded $2.2 million of asset impairments and other charges and $4.3 million of accelerated depreciation related to certain facilities impacted by the consolidation plans. Also, in fiscal year 2014, the Company recorded a gain of $1.0 million on the sale of a European facility.