In recent fiscal years, the Company has undertaken productivity improvement initiatives within all reportable segments at various locations across the U.S., Europe, and Japan. This includes workforce right-sizing and scalability initiatives, resulting in severance and transition costs; and cost related to the consolidation of facilities, resulting in asset impairment and accelerated depreciation charges.

The following table presents a summary of restructuring costs related to these initiatives within the unaudited condensed consolidated statements of income.



	Three Months Ended
	September 28, 2019						September 29, 2018
	Severance and Transition Costs		Asset Impairments and Other Costs		Total		Severance and Transition Costs		Asset Impairments and Other Costs		Total
	(in thousands)
Cost of services provided and products sold (excluding amortization of intangible assets)	$	435	$	180	$	615	$	30	$	5	$	35
Selling, general and administrative	2,038		—		2,038		4,619		21		4,640
Total	$	2,473	$	180	$	2,653	$	4,649	$	26	$	4,675



	Nine Months Ended
	September 28, 2019						September 29, 2018
	Severance and Transition Costs		Asset Impairments and Other Costs		Total		Severance and Transition Costs		Asset Impairments and Other Costs		Total
	(in thousands)
Cost of services provided and products sold (excluding amortization of intangible assets)	$	1,074	$	1,685	$	2,759	$	767	$	27	$	794
Selling, general and administrative	3,110		18		3,128		6,354		21		6,375
Total	$	4,184	$	1,703	$	5,887	$	7,121	$	48	$	7,169

The following table presents restructuring costs by reportable segment for these productivity improvement initiatives:



	Three Months Ended				Nine Months Ended
	September 28, 2019		September 29, 2018		September 28, 2019		September 29, 2018
	(in thousands)

RMS	$	381	$	—	$	1,323	$	—
DSA	1,843		56		2,529		1,021
Manufacturing	429		—		2,035		870
Unallocated corporate	—		4,619		—		5,278
Total	$	2,653	$	4,675	$	5,887	$	7,169

In the fourth quarter of fiscal year 2017, the Company committed to a plan to further reduce costs and improve operating efficiencies in its RMS reportable segment. The plan included ceasing production within the Company’s facility in Maryland and repurposing it for alternative initiatives, and reducing its workforce at certain RMS facilities during 2018.

The following table presents a summary of severance and transition costs, and asset impairments (referred to as restructuring costs) during the three and nine months ended September 29, 2018 related to this initiative within the unaudited condensed consolidated statements of income. The Company did not incur any restructuring costs in the three and nine months ended September 28, 2019.



	September 29, 2018
	Three Months Ended								Nine Months Ended
	Severance and Transition Costs			Asset Impairments and Other Costs		Total			Severance and Transition Costs		Asset Impairments and Other Costs		Total

Cost of services provided and products sold (excluding amortization of intangible assets)	$	95		$	238	$	333		$	650	$	822	$	1,472
Selling, general and administrative	(30		)	—		(30		)	158		—		158
Total	$	65		$	238	$	303		$	808	$	822	$	1,630

Cumulative restructuring costs incurred during 2017 and 2018 were $20.1 million, which primarily related to non-cash asset impairments and accelerated depreciation charges of $17.7 million and cash payments for severance and transition costs of $1.2 million and were recorded in the RMS reportable segment. All severance and transition costs have been paid as of June 29, 2019 and no further restructuring costs related to the 2017 RMS Restructuring Initiative are expected to be incurred.

The following table provides a rollforward for all of the Company’s severance and transition costs, and lease obligation liabilities related to all restructuring activities:



	Three Months Ended						Nine Months Ended
	September 28, 2019			September 29, 2018			September 28, 2019			September 29, 2018
	(in thousands)
Beginning balance	$	2,758		$	6,810		$	2,921		$	6,856
Expense (excluding non-cash charges)	2,653			4,714			5,508			7,929
Payments / utilization	(1,604		)	(4,407		)	(4,608		)	(7,544		)
Foreign currency adjustments	(24		)	(55		)	(38		)	(179		)
Ending balance	$	3,783		$	7,062		$	3,783		$	7,062

As of September 28, 2019 and September 29, 2018, $3.8 million and $2.6 million of severance and other personnel related costs liabilities and lease obligation liabilities, respectively, were included in accrued compensation and accrued liabilities within the Company’s unaudited condensed consolidated balance sheets and zero and $4.4 million, respectively, were included in other long-term liabilities within the Company’s unaudited condensed consolidated balance sheets.