RESTRUCTURING AND ASSET IMPAIRMENTS

9 Months Ended

Sep. 25, 2021

Restructuring and Related Activities [Abstract]

RESTRUCTURING AND ASSET IMPAIRMENTSGlobal 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, and China. 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.


	September 25, 2021						September 26, 2020
	Severance and Transition Costs		Asset Impairments and Other Costs		Total		Severance and Transition Costs		Asset Impairments and Other Costs		Total
	(in thousands)
Three Months Ended:
Cost of services provided and products sold (excluding amortization of intangible assets)	$	518	$	115	$	633	$	606	$	300	$	906
Selling, general and administrative	852		846		1,698		212		462		674
Total	$	1,370	$	961	$	2,331	$	818	$	762	$	1,580
Nine Months Ended:
Cost of services provided and products sold (excluding amortization of intangible assets)	$	1,434	$	155	$	1,589	$	4,152	$	558	$	4,710
Selling, general and administrative	1,962		1,139		3,101		2,384		3,395		5,779
Total	$	3,396	$	1,294	$	4,690	$	6,536	$	3,953	$	10,489

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


	Three Months Ended				Nine Months Ended
	September 25, 2021		September 26, 2020		September 25, 2021		September 26, 2020
	(in thousands)
RMS	$	—	$	(33)	$	7	$	727
DSA	815		1,074		2,449		7,572
Manufacturing	1,516		503		2,385		2,154
Unallocated corporate	—		36		(151)		36
Total	$	2,331	$	1,580	$	4,690	$	10,489

Rollforward of restructuring activities

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


	Three Months Ended				Nine Months Ended
	September 25, 2021		September 26, 2020		September 25, 2021		September 26, 2020
	(in thousands)
Beginning balance	$	2,842	$	7,199	$	5,816	$	6,405
Expense (excluding non-cash charges)	1,483		1,069		3,842		7,943
Payments / utilization	(910)		(1,592)		(4,374)		(7,509)
Other non-cash adjustments	—		—		(1,831)		—
Foreign currency adjustments	(11)		42		(49)		(121)
Ending balance	$	3,404	$	6,718	$	3,404	$	6,718

As of September 25, 2021 and September 26, 2020, $3.4 million and $6.7 million, respectively, of severance and other personnel related costs liabilities and lease obligation liabilities were included in accrued compensation and accrued liabilities within the Company’s unaudited condensed consolidated balance sheets. As of September 26, 2020, less than $0.1 million was included in other long-term liabilities within the Company’s unaudited condensed consolidated balance sheets.