RESTRUCTURING AND ASSET IMPAIRMENTS

Workforce Reductions

In recent fiscal years the Company has been undertaking productivity improvement initiatives at various facilities. The following table provides a rollforward of the Company’s severance and transition costs liabilities related to those initiatives:



	Three Months Ended
	April 1, 2017			March 26, 2016

	(in thousands)
Beginning balance	$	3,680		$	2,969
Expense	1,017			21
Payments / utilization	(1,273		)	(413		)
Foreign currency adjustments	27			(56		)
Ending balance	$	3,451		$	2,521

As of April 1, 2017 and March 26, 2016, $3.5 million and $2.4 million of severance and other personnel related costs liability, respectively, was included in accrued compensation. As of March 26, 2016 there was a non-significant amount included in other long-term liabilities on the Company's unaudited condensed consolidated balance sheets.

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



	Three Months Ended
	April 1, 2017		March 26, 2016

	(in thousands)
Cost of services provided and products sold (excluding amortization of intangible assets)	$	923	$	21
Selling, general and administrative	94		—
Total severance and transition costs	$	1,017	$	21

The following presents severance and transition related costs by reportable segment:



	Three Months Ended
	April 1, 2017		March 26, 2016

	(in thousands)
DSA	$	196	$	21
Manufacturing	821		—
Total severance and transition costs	$	1,017	$	21

Facilities

During the three months ended April 1, 2017, the Company continued the consolidation of certain DSA facilities in the U.S., Ireland and the United Kingdom. As a result, an asset impairment charge of $0.1 million and a gain of $0.4 million was recorded related to the consolidation plans.

During the three months ended March 26, 2016, the Company continued a consolidation of certain RMS and DSA facilities in the U.S. and the United Kingdom. As a result, the Company recorded $0.2 million of accelerated depreciation related to the consolidation plans.