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Restructuring, Integration, and Other Charges | 9 Months Ended
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Oct. 01, 2016
Restructuring Charges [Abstract] |
Restructuring, Integration and Other Charges [Text Block] | Restructuring, Integration, and Other Charges The following table presents the components of the restructuring, integration, and other charges:
|  | Quarter Ended |  | Nine Months Ended
|  | October 1, 2016 |  | September 26, 2015 |  | October 1, 2016 |  | September 26, 2015
Restructuring and integration charges - current period actions |  | $ | 12,028 |  |  | $ | 9,378 |  |  | $ | 22,131 |  |  | $ | 28,563 |
Restructuring and integration charges (credits) - actions taken in prior periods |  | (487 | ) |  | 570 |  |  | 3,474 |  |  | 1,248 |
Other charges |  | 12,726 |  |  | 7,808 |  |  | 35,556 |  |  | 21,288 |
|  | $ | 24,267 |  |  | $ | 17,756 |  |  | $ | 61,161 |  |  | $ | 51,099 |
2016 Restructuring and Integration Charges The following table presents the components of the 2016 restructuring and integration charges and activity in the related restructuring and integration accrual for the first nine months of 2016:
|  | Personnel Costs |  | Facilities Costs |  | Other |  | Total
Restructuring and integration charges |  | $ | 18,007 |  |  | $ | 3,152 |  |  | $ | 972 |  |  | $ | 22,131 |
Payments |  | (7,160 | ) |  | (604 | ) |  | (257 | ) |  | (8,021 | )
Foreign currency translation |  | (68 | ) |  | (20 | ) |  | 3 |  |  | (85 | )
Balance as of October 1, 2016 |  | $ | 10,779 |  |  | $ | 2,528 |  |  | $ | 718 |  |  | $ | 14,025 |
These restructuring initiatives 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 nine months 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 |  | 1,724 |  |  | 2,243 |  |  | — |  |  | 3,967 |
Payments |  | (15,319 | ) |  | (827 | ) |  | (6 | ) |  | (16,152 | )
Foreign currency translation |  | 12 |  |  | 1 |  |  | 11 |  |  | 24 |
Balance as of October 1, 2016 |  | $ | 2,738 |  |  | $ | 1,820 |  |  | $ | 164 |  |  | $ | 4,722 |
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 nine months 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) |  | (308 | ) |  | (491 | ) |  | 306 |  |  | (493 | )
Payments |  | (1,185 | ) |  | (1,180 | ) |  | (380 | ) |  | (2,745 | )
Foreign currency translation |  | 61 |  |  | (22 | ) |  | 74 |  |  | 113 |
Balance as of October 1, 2016 |  | $ | 1,322 |  |  | $ | 648 |  |  | $ | — |  |  | $ | 1,970 |
Restructuring and Integration Accrual Summary In summary, the restructuring and integration accruals aggregate to $20,717 at October 1, 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 $14,839 relate to the termination of personnel that have scheduled payouts of $8,413 in 2016, $6,213 in 2017, $179 in 2018, $17 in 2019, and $17 in 2020.
• | The accruals for facilities totaling $4,996 relate to vacated leased properties that have scheduled payments of $3,114 in 2016, $1,004 in 2017, $703 in 2018, and $175 in 2019.
• | Other accruals of $882 are expected to be spent within one year.
Other Charges Included in restructuring, integration, and other charges for the third quarter and first nine months of 2016 are fraud loss, acquisition-related, and other expenses of $12,726 and $35,556, respectively. 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 2016. Legal actions by the company and law enforcement are ongoing. 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. During the third quarter and first nine months of 2016, the company recorded a fraud loss, net of insurance recoveries, of $507 and $4,449, respectively. Included within “Other current assets” is approximately $29,000 of cash frozen in outside bank accounts that the company believes is probable of recovery. Acquisition related charges for the third quarter and first nine months of 2016 of $2,679 and $7,645, respectively, 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. In the third quarter and first nine months of 2016, the company released a $2,376 legal reserve related to the Tekelec Matter (see Note M) and incurred an additional expense of $11,744 to increase its accrual for the Wyle Laboratories ("Wyle") environmental obligation (see Note M). During 2016, the company adopted an amendment to its Wyle defined benefit plan and incurred a settlement expense of $12,211 during the first nine months of 2016. Included in restructuring, integration, and other charges for the third quarter and first nine months of 2015 are acquisition-related expenses of $5,267 and $18,748, respectively, 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 and other 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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