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Restructuring, Integration, and Other Charges | 9 Months Ended
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Sep. 30, 2017
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
|  | September 30, 2017 |  | October 1, 2016 |  | September 30, 2017 |  | October 1, 2016
Restructuring and integration charges - current period actions |  | $ | 12,050 |  |  | $ | 12,028 |  |  | $ | 34,296 |  |  | $ | 22,131 |
Restructuring and integration charges (credits) - actions taken in prior periods |  | 250 |  |  | (487 | ) |  | 6,348 |  |  | 3,474 |
Other charges |  | 3,596 |  |  | 12,726 |  |  | 15,173 |  |  | 35,556 |
|  | $ | 15,896 |  |  | $ | 24,267 |  |  | $ | 55,817 |  |  | $ | 61,161 |
2017 Restructuring and Integration Charges The following table presents the components of the 2017 restructuring and integration charges and activity in the related restructuring and integration accrual for the first nine months of 2017:
|  | Personnel Costs |  | Facilities Costs |  | Other |  | Total
Restructuring and integration charges |  | $ | 29,030 |  |  | $ | 4,222 |  |  | $ | 1,044 |  |  | $ | 34,296 |
Payments |  | (14,203 | ) |  | (2,575 | ) |  | (834 | ) |  | (17,612 | )
Foreign currency translation |  | 868 |  |  | 83 |  |  | 20 |  |  | 971 |
Balance as of September 30, 2017 |  | $ | 15,695 |  |  | $ | 1,730 |  |  | $ | 230 |  |  | $ | 17,655 |
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. 2016 Restructuring and Integration Charges The following table presents the activity in the restructuring and integration accrual for the first nine months of 2017 related to restructuring and integration actions taken in 2016:
|  | Personnel Costs |  | Facilities Costs |  | Other |  | Total
Balance as of December 31, 2016 |  | $ | 11,694 |  |  | $ | 3,793 |  |  | $ | 316 |  |  | $ | 15,803 |
Restructuring and integration charges (credits) |  | 6,422 |  |  | (472 | ) |  | (18 | ) |  | 5,932 |
Payments |  | (11,347 | ) |  | (2,688 | ) |  | (119 | ) |  | (14,154 | )
Foreign currency translation |  | 436 |  |  | 187 |  |  | 31 |  |  | 654 |
Balance as of September 30, 2017 |  | $ | 7,205 |  |  | $ | 820 |  |  | $ | 210 |  |  | $ | 8,235 |
Restructuring and Integration Accruals Related to Actions Taken Prior to 2016 Included in restructuring, integration, and other charges for the first nine months of 2017 are restructuring and integration charges of $416 related to restructuring and integration actions taken prior to 2016. The restructuring and integration charge (credits) includes adjustments to personnel costs of $773, facilities costs of $(337), and other costs of $(20). The restructuring and integration accruals at September 30, 2017 related to actions taken prior to 2016 of $3,558 include accruals for personnel costs of $2,560, accruals for facilities costs of $870, and accruals for other costs of $128. Restructuring and Integration Accrual Summary The restructuring and integration accruals aggregate to $29,448 at September 30, 2017, all of which are expected to be spent in cash, and are expected to be utilized as follows:
• | The accruals for personnel costs totaling $25,460 relate to the termination of personnel that have scheduled payouts of $20,918 in 2017, $3,917 in 2018, $601 in 2019, and $24 in 2020.
• | The accruals for facilities totaling $3,420 relate to vacated leased properties that have scheduled payments of $2,297 in 2017, $507 in 2018, $112 in 2019, $108 in 2020, $104 in 2021, and $292 thereafter.
• | Other accruals of $568 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 2017 are other expenses of $3,596 and $15,173, respectively. The other charge include acquisition related charges for the third quarter and first nine months of 2017 of $559 and $4,562, 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 2017, the company recorded a net loss on real estate transactions of $319 and $3,131, respectively, and incurred an additional expense of $65 and $2,013, respectively, to increase its accrual for the Wyle Laboratories ("Wyle") environmental obligation (see Note L). Included in restructuring, integration, and other charges for the third quarter and first nine months of 2016 are other expenses of $12,726 and $35,556, respectively. Included in these other charges for the third quarter and first nine months of 2016 are expenses related to a fraud loss that the company recorded, net of insurance recoveries, of $507 and $4,449, respectively. The 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 and incurred an additional expense of $11,744 to increase its accrual for the Wyle environmental obligation (see Note L). During 2016, the company adopted an amendment to its Wyle defined benefit plan and incurred a settlement expense of $12,211 during the third quarter and first nine months of 2016. In January 2016, 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. Legal actions by the company and law enforcement are ongoing. The information gathered by the company indicates that this was 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.

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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 + Details
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