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						Nine Months Ended
	September 30, 2017			September 24, 2016			September 30, 2017			September 24, 2016
	(in thousands)
Beginning balance	$	4,004		$	3,678		$	3,680		$	2,969
Expense	690			4,015			2,900			8,135
Payments / utilization	(991		)	(2,323		)	(3,084		)	(5,676		)
Foreign currency adjustments	103			2			310			(56		)
Ending balance	$	3,806		$	5,372		$	3,806		$	5,372

As of September 30, 2017, $3.4 million of severance and other personnel related costs liabilities were included in accrued compensation within the Company’s unaudited condensed consolidated balance sheets.

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



	Three Months Ended				Nine Months Ended
	September 30, 2017		September 24, 2016		September 30, 2017		September 24, 2016
	(in thousands)
Cost of services provided and products sold (excluding amortization of intangible assets)	$	240	$	3,985	$	1,717	$	4,478
Selling, general and administrative	450		30		1,183		3,657
Total severance and transition costs	$	690	$	4,015	$	2,900	$	8,135

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



	Three Months Ended					Nine Months Ended
	September 30, 2017			September 24, 2016		September 30, 2017		September 24, 2016
	(in thousands)
RMS	$	108		$	618	$	291	$	618
DSA	135			3,367		675		7,487
Manufacturing	472			30		1,799		30
Unallocated corporate	(25		)	—		135		—
Total severance and transition costs	$	690		$	4,015	$	2,900	$	8,135

Facilities

During the three months ended September 30, 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 an asset impairment charge of $0.1 million and accelerated depreciation charges of $0.1 million related to the consolidation plans. During the three months ended September 24, 2016, the Company recorded an asset impairment charge of $4.3 million, other costs of $0.8 million, and accelerated depreciation charges of $0.1 million related to these activities. During the nine months ended September 30, 2017, the Company recorded other costs of $0.4 million, asset impairment charges of $0.3 million, and accelerated depreciation charges of $0.2 million related to the consolidation plans. During the nine months ended September 24, 2016, the Company recorded an asset impairment charge of $4.3 million, other costs of $0.8 million, and accelerated depreciation charges of $0.5 million related to these activities.

On November 8, 2017, as part of the Company’s efficiency initiatives, the Company committed to a plan to close its RMS production facility in Maryland before the end of 2018 and consolidate production in other facilities. The plan will result in costs incurred in the range of $18 million to $24 million in the fourth quarter of 2017 through fiscal 2018, primarily related to asset impairments (up to approximately $17 million), accelerated lease obligations (up to approximately $5 million), as well as severance, accelerated depreciation, and site consolidation costs. The majority of the costs are non-cash and are expected to be incurred in the fourth quarter of 2017. The cash portion of the costs are not expected to exceed $6 million.