RESTRUCTURING AND ASSET IMPAIRMENTS

9 Months Ended

Sep. 26, 2020

Restructuring and Related Activities [Abstract]

Global Restructuring Initiatives

In recent fiscal years, the Company has undertaken productivity improvement initiatives within all reportable segments at various locations across the U.S., Canada, Europe, China, 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 26, 2020						September 28, 2019
	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)	$	606	$	300	$	906	$	435	$	180	$	615
Selling, general and administrative	212		462		674		2,038		—		2,038
Total	$	818	$	762	$	1,580	$	2,473	$	180	$	2,653


	Nine Months Ended
	September 26, 2020						September 28, 2019
	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)	$	4,152	$	558	$	4,710	$	1,074	$	1,685	$	2,759
Selling, general and administrative	2,384		3,395		5,779		3,110		18		3,128
Total	$	6,536	$	3,953	$	10,489	$	4,184	$	1,703	$	5,887

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


	Three Months Ended				Nine Months Ended
	September 26, 2020		September 28, 2019		September 26, 2020		September 28, 2019
	(in thousands)
RMS	$	(33)	$	381	$	727	$	1,323
DSA	1,074		1,843		7,572		2,529
Manufacturing	503		429		2,154		2,035
Unallocated corporate	36		—		36		—
Total	$	1,580	$	2,653	$	10,489	$	5,887

Rollforward of restructuring activities

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 26, 2020		September 28, 2019		September 26, 2020		September 28, 2019
	(in thousands)
Beginning balance	$	7,199	$	2,758	$	6,405	$	2,921
Expense (excluding non-cash charges)	1,069		2,653		7,943		5,508
Payments / utilization	(1,592)		(1,604)		(7,509)		(4,608)
Foreign currency adjustments	42		(24)		(121)		(38)
Ending balance	$	6,718	$	3,783	$	6,718	$	3,783

As of September 26, 2020 and September 28, 2019, $6.8 million and $3.8 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 less than $0.1 million and zero, respectively, were included in other long-term liabilities within the Company’s unaudited condensed consolidated balance sheets.