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						Six Months Ended
	July 1, 2017			June 25, 2016			July 1, 2017			June 25, 2016

	(in thousands)
Beginning balance	$	3,451		$	2,521		$	3,680		$	2,969
Expense	1,193			4,099			2,210			4,120
Payments / utilization	(820		)	(2,940		)	(2,093		)	(3,353		)
Foreign currency adjustments	180			(2		)	207			(58		)
Ending balance	$	4,004		$	3,678		$	4,004		$	3,678

As of July 1, 2017, $4.0 million of severance and other personnel related costs liabilities were included in accrued compensation within the Company’s unaudited condensed consolidated balance sheet.

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



	Three Months Ended				Six Months Ended
	July 1, 2017		June 25, 2016		July 1, 2017		June 25, 2016

	(in thousands)
Cost of services provided and products sold (excluding amortization of intangible assets)	$	554	$	367	$	1,477	$	388
Selling, general and administrative	639		3,732		733		3,732
Total severance and transition costs	$	1,193	$	4,099	$	2,210	$	4,120

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



	Three Months Ended				Six Months Ended
	July 1, 2017		June 25, 2016		July 1, 2017		June 25, 2016

	(in thousands)
RMS	$	183	$	—	$	183	$	—
DSA	344		4,099		540		4,120
Manufacturing	506		—		1,327		—
Corporate	160		—		160		—
Total severance and transition costs	$	1,193	$	4,099	$	2,210	$	4,120

Facilities

During the three months ended July 1, 2017, the Company continued the consolidation of certain DSA facilities in the U.S., Ireland, and the U.K. As a result, the company recorded $0.1 million and an insignificant amount to other costs, related to the consolidation plans. During the three months ended June 25, 2016, the consolidation of certain RMS and DSA facilities in the U.S. and the U.K. resulted in the Company recording $0.2 million of accelerated depreciation related to these activities.

During the six months ended July 1, 2017, the Company continued the consolidation of certain DSA facilities in the U.S., Ireland, and the U.K. As a result, an asset impairment charge of $0.2 million and other costs of $0.4 million were recorded related to the consolidation plans. During the six months ended June 25, 2016, the consolidation of certain RMS and DSA facilities in the U.S. and the U.K. resulted in the Company recording $0.4 million of accelerated depreciation related to these activities.