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LEASES (Tables) | 9 Months Ended
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Sep. 28, 2019
Leases [Abstract] |
Schedule of Cumulative Effect of Adoption of ASC 842 | The cumulative effect of applying ASC 842 to all leases that had commenced as of December 30, 2018 was as follows:
Balance sheet captions impacted by ASC 842 |  | December 30, 2018 (Prior to adoption of ASC 842) |  | Effect of the adoption of ASC 842 |  |  | December 30, 2018 (As adjusted)
|  | (in thousands)
Prepaid assets |  | $ | 53,447 |  |  | $ | (4,413 | ) | (1) |  | $ | 49,034 |
Property, plant and equipment, net |  | 932,877 |  |  | (23,448 | ) | (2) |  | 909,429 |
Operating lease right-of-use assets, net |  | — |  |  | 134,172 |  | (3) |  | 134,172 |
Other assets |  | 143,759 |  |  | (4,989 | ) | (4) |  | 138,770 |
Other current liabilities |  | 71,280 |  |  | 15,935 |  | (5) |  | 87,215 |
Operating lease right-of-use liabilities |  | — |  |  | 111,570 |  | (6) |  | 111,570 |
Long-term debt, net and finance leases |  | 1,636,598 |  |  | (26,183 | ) | (7) |  | 1,610,415 |
ASC 842 adoption adjustments:
(1) Short term prepaid rent reclassified from Prepaid assets to the Operating lease right-of-use asset.
(2) Derecognition of approximately $26 million of leased properties, recorded in Property, plant and equipment, specifically Construction-in-process, that were recognized under the previously existing build-to-suit accounting rules; partially offset by Prepaid assets related to finance leases reclassified from Prepaid assets.
(3) Recognition of Operating lease right-to-use asset and adjusted for prepaid rent and deferred rent liability reclassification adjustments identified in adjustments (1) (4) (5).
(4) Long-term prepaid rent reclassified from Other assets to the Operating lease right-of-use asset.
(5) Recognition of short-term portion of the Operating lease right-of-use liabilities offset by reclassification of deferred rent liability to Operating lease right-of-use asset.
(6) Recognition of long-term portion of the Operating lease right-of-use liabilities.
(7) Derecognition of approximately $26 million of Other debt associated with leased properties that were recognized under the previously existing build-to-suit accounting rules.
Schedule of Right-of-Use Lease Assets and Lease Liabilities in Condensed Financial Statements | Right-of-use lease assets and lease liabilities are reported in the Company’s unaudited condensed consolidated balance sheets as follows:
|  | September 28, 2019
|  | (in thousands)
Operating leases |  |
Operating lease right-of-use assets, net |  | $ | 140,359 |
Other current liabilities |  | $ | 20,032 |
Operating lease right-of-use liabilities |  | 116,868 |
Total operating lease liabilities |  | $ | 136,900 |
Finance leases |  |
Property, plant and equipment, net |  | $ | 32,076 |
Current portion of long-term debt and finance leases |  | $ | 3,002 |
Long-term debt, net and finance leases |  | 26,710 |
Total finance lease liabilities |  | $ | 29,712 |
Schedule of Operating and Finance Lease Costs and Supplemental Cash Flow Information | Supplemental cash flow information
|  | Nine Months Ended
|  | September 28, 2019
|  | (in thousands)
Cash flows included in the measurement of lease liabilities: |  |
Operating cash flows from operating leases |  | $ | 20,084 |
Operating cash flows from finance leases |  | 1,058 |
Finance cash flows from finance leases |  | 2,862 |
Non-cash leases activity: |  |
Right-of-use lease assets obtained in exchange for new operating lease liabilities |  | $ | 20,805 |
Right-of-use lease assets obtained in exchange for new finance lease liabilities |  | 4,741 |
Lease term and discount rate
|  | As of
|  | September 28, 2019
Weighted-average remaining lease term (in years) |  |
Operating lease |  | 8.35
Finance lease |  | 12.94
Weighted-average discount rate |  |
Operating lease |  | 4.37
Finance lease |  | 4.40
The components of operating and finance lease costs for the three and nine months ended September 28, 2019 were as follows:
|  | September 28, 2019
|  | Three Months Ended |  | Nine Months Ended
|  | (in thousands)
Operating lease costs |  | $ | 7,839 |  |  | $ | 23,433 |
Finance lease costs: |  |  |  |
Amortization of right-of-use assets |  | 1,070 |  |  | 2,921 |
Interest on lease liabilities |  | 360 |  |  | 1,001 |
Short-term lease costs |  | 256 |  |  | 652 |
Variable lease costs |  | 646 |  |  | 1,911 |
Sublease income |  | (383 | ) |  | (474 | )
Total lease costs |  | $ | 9,788 |  |  | $ | 29,444 |
Schedule of Future Minimum Lease Payments Under Non-Cancellable Operating Leases After Adoption | As of September 28, 2019, maturities of operating and finance lease liabilities for each of the following five years and a total thereafter were as follows:
|  | Operating Leases |  | Finance Leases
|  | (in thousands)
2019 (excluding the nine months ended September 28, 2019) |  | $ | 6,264 |  |  | $ | 1,244 |
2020 |  | 25,519 |  |  | 4,658 |
2021 |  | 23,993 |  |  | 3,651 |
2022 |  | 20,188 |  |  | 3,622 |
2023 |  | 16,197 |  |  | 2,760 |
Thereafter |  | 74,148 |  |  | 24,235 |
Total minimum future lease payments |  | 166,309 |  |  | 40,170 |
Less: Imputed interest |  | 29,409 |  |  | 10,458 |
Total lease liabilities |  | $ | 136,900 |  |  | $ | 29,712 |
Schedule of Future Minimum Lease Payments Under Non-Cancellable Finance Leases After Adoption | As of September 28, 2019, maturities of operating and finance lease liabilities for each of the following five years and a total thereafter were as follows:
|  | Operating Leases |  | Finance Leases
|  | (in thousands)
2019 (excluding the nine months ended September 28, 2019) |  | $ | 6,264 |  |  | $ | 1,244 |
2020 |  | 25,519 |  |  | 4,658 |
2021 |  | 23,993 |  |  | 3,651 |
2022 |  | 20,188 |  |  | 3,622 |
2023 |  | 16,197 |  |  | 2,760 |
Thereafter |  | 74,148 |  |  | 24,235 |
Total minimum future lease payments |  | 166,309 |  |  | 40,170 |
Less: Imputed interest |  | 29,409 |  |  | 10,458 |
Total lease liabilities |  | $ | 136,900 |  |  | $ | 29,712 |
Schedule of Future Minimum Lease Payments, Non-Cancellable Operating Leases Before Adoption | As of December 29, 2018, minimum future lease payments under non-cancellable leases for each of the following five years and a total thereafter were as follows:
|  | Operating Leases (1) |  | Finance Leases (1)
|  | (in thousands)
2019 |  | $ | 25,411 |  |  | $ | 3,972 |
2020 |  | 22,400 |  |  | 3,759 |
2021 |  | 21,544 |  |  | 2,869 |
2022 |  | 18,535 |  |  | 2,967 |
2023 |  | 15,398 |  |  | 2,209 |
Thereafter |  | 66,870 |  |  | 24,304 |
Total minimum future lease payments |  | $ | 170,158 |  |  | $ | 40,080 |
(1) Lease commitments are presented under the guidance of ASC 840 and includes approximately $14 million of minimum future lease payments for leases that had not commenced as of December 29, 2018. These commitments relate to existing leases for which the Company does not yet control certain expansion space.
Schedule of Future Minimum Lease Payments, Non-Cancellable Capital Leases Before Adoption | As of December 29, 2018, minimum future lease payments under non-cancellable leases for each of the following five years and a total thereafter were as follows:
|  | Operating Leases (1) |  | Finance Leases (1)
|  | (in thousands)
2019 |  | $ | 25,411 |  |  | $ | 3,972 |
2020 |  | 22,400 |  |  | 3,759 |
2021 |  | 21,544 |  |  | 2,869 |
2022 |  | 18,535 |  |  | 2,967 |
2023 |  | 15,398 |  |  | 2,209 |
Thereafter |  | 66,870 |  |  | 24,304 |
Total minimum future lease payments |  | $ | 170,158 |  |  | $ | 40,080 |
(1) Lease commitments are presented under the guidance of ASC 840 and includes approximately $14 million of minimum future lease payments for leases that had not commenced as of December 29, 2018. These commitments relate to existing leases for which the Company does not yet control certain expansion space.

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