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Restructuring, Integration, and Other Charges | 3 Months Ended
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Apr. 02, 2016
Restructuring Charges [Abstract] |
Restructuring, Integration and Other Charges [Text Block] | Restructuring, Integration, and Other Charges During the first quarters of 2016 and 2015, the company recorded restructuring, integration, and other charges of $20,788 ($15,354 net of related taxes or $.17 per share on both a basic and diluted basis) and $16,196 ($12,569 net of related taxes or $.13 per share on both a basic and diluted basis), respectively. The following table presents the components of the restructuring, integration, and other charges:
|  | Quarter Ended
|  | April 2, 2016 |  | March 28, 2015
Restructuring and integration charges - current period actions |  | $ | 2,451 |  |  | $ | 9,310 |
Restructuring and integration charges - actions taken in prior periods |  | 2,123 |  |  | 410 |
Acquisition-related expenses and other charges |  | 16,214 |  |  | 6,476 |
|  | $ | 20,788 |  |  | $ | 16,196 |
2016 Restructuring and Integration Charges The following table presents the components of the 2016 restructuring and integration charges of $2,451 and activity in the related restructuring and integration accrual for the first quarter of 2016:
|  | Personnel Costs |  | Facilities Costs |  | Other |  | Total
Restructuring and integration charges |  | $ | 2,451 |  |  | $ | — |  |  | $ | — |  |  | $ | 2,451 |
Payments |  | (831 | ) |  | — |  |  | — |  |  | (831 | )
Foreign currency translation |  | (7 | ) |  | — |  |  | — |  |  | (7 | )
Balance as of April 2, 2016 |  | $ | 1,613 |  |  | $ | — |  |  | $ | — |  |  | $ | 1,613 |
The restructuring and integration charges (credits) of $2,451 for the first quarter of 2016 are due to the company's continued efforts to lower cost and drive operational efficiency. Integration costs are primarily related to the integration of acquired businesses within the company's pre-existing business and the consolidation of certain operations. 2015 Restructuring and Integration Charges The following table presents the activity in the restructuring and integration accrual for the first quarter of 2016 related to the 2015 restructuring and integration:
|  | Personnel Costs |  | Facilities Costs |  | Other |  | Total
Balance as of December 31, 2015 |  | $ | 16,321 |  |  | $ | 403 |  |  | $ | 159 |  |  | $ | 16,883 |
Restructuring and integration charges |  | 1,916 |  |  | 18 |  |  | — |  |  | 1,934 |
Payments |  | (9,783 | ) |  | (191 | ) |  | — |  |  | (9,974 | )
Foreign currency translation |  | 54 |  |  | 1 |  |  | 112 |  |  | 167 |
Balance as of April 2, 2016 |  | $ | 8,508 |  |  | $ | 231 |  |  | $ | 271 |  |  | $ | 9,010 |
Restructuring and Integration Accruals Related to Actions Taken Prior to 2015 The following table presents the activity in the restructuring and integration accruals for the first quarter of 2016 related to restructuring and integration actions taken prior to 2015:
|  | Personnel Costs |  | Facilities Costs |  | Other |  | Total
Balance as of December 31, 2015 |  | $ | 2,754 |  |  | $ | 2,341 |  |  | $ | — |  |  | $ | 5,095 |
Restructuring and integration charges (credits) |  | (318 | ) |  | 47 |  |  | 460 |  |  | 189 |
Payments |  | (671 | ) |  | (595 | ) |  | (460 | ) |  | (1,726 | )
Foreign currency translation |  | 15 |  |  | (2 | ) |  | — |  |  | 13 |
Balance as of April 2, 2016 |  | $ | 1,780 |  |  | $ | 1,791 |  |  | $ | — |  |  | $ | 3,571 |
Restructuring and Integration Accrual Summary In summary, the restructuring and integration accruals aggregate $14,194 at April 2, 2016, all of which are expected to be spent in cash, and are expected to be utilized as follows:
• | The accruals for personnel costs totaling $11,901 relate to the termination of personnel that have scheduled payouts of $10,548 in 2016, $1,113 in 2017, and $240 in 2018.
• | The accruals for facilities totaling $2,022 relate to vacated leased properties that have scheduled payments of $1,790 in 2016, $165 in 2017, and $67 in 2018.
• | Other accruals of $271 are expected to be spent within one year.
Acquisition-Related Expenses and Other Charges Included in restructuring, integration, and other charges for the first quarter of 2016 are fraud loss, acquisition-related, and other expenses of $16,214. The company determined that it was the target of criminal fraud by persons impersonating a company executive, which resulted in unauthorized transfers of cash from a company account in Europe to outside bank accounts in Asia in January of 2016. An independent investigation and legal actions by the company and law enforcement are ongoing. To date, the information gathered by the company indicates that this is an isolated event not associated with a security breach or loss of data. Additionally, no officers or employees of the company were involved in the fraud. The company recorded a fraud loss of $13,195 in the first quarter of 2016. Included within “Other current assets” is approximately $29,000 of cash frozen in outside bank accounts that the company believes is probable of recovery. The charges of $1,624 related to contingent consideration for acquisitions completed in prior years which were conditional upon the financial performance of the acquired companies and the continued employment of the selling shareholders, as well as professional and other fees directly related to recent acquisition activity. Included in restructuring, integration, and other charges for the first quarter of 2015 are acquisition-related expenses of $6,476 consisting of charges related to contingent consideration for acquisitions completed in prior years which were conditional upon the financial performance of the acquired companies and the continued employment of the selling shareholders, as well as professional fees directly related to recent acquisition activity.

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- Definition The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 5.P.4) -URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140904-122747 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 5.P.3) -URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140864-122747 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 5 -Section P -Subsection 3, 4 + Details
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