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Restructuring Activities (Tables) | 9 Months Ended
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Sep. 27, 2014
Restructuring Cost and Reserve [Line Items] |
Summary of the expense associated with restructuring, exit and impairment activities | The following table is a summary of the net expense associated with the restructuring, exit and impairment activities for the three months and nine months ended September 27, 2014 and September 28, 2013. The 2014 charges consist of expenses related to actions initiated in 2014, 2013, 2012, 2010 and 2009. The 2013 charges consist of expenses related to actions initiated in 2013 and 2012.
| Three Months Ended |  | Nine Months Ended
(in millions) | September 27, 2014 |  | September 28, 2013 |  | September 27, 2014 |  | September 28, 2013
Restructuring activities: |  |  |  |  |  |  |
Employee termination and other benefits | $ | 0.1 |  |  | $ | — |  |  | $ | 2.9 |  |  | $ | 1.9 |
Current asset write-downs | 0.3 |  |  | 0.7 |  |  | 0.5 |  |  | 1.0 |
Transformation and other costs: |  |  |  |  |  |  |  |  |
Consolidation of manufacturing footprint | (0.1 | ) |  | 1.9 |  |  | 0.9 |  |  | 5.1 |
Retention and relocation costs | 0.1 |  |  | — |  |  | 0.2 |  |  | 0.4 |
Asset disposition actions: |  |  |  |  |  |  |  |  |
Definite-lived asset impairments and (gains) on disposal | 0.5 |  |  | — |  |  | (0.5 | ) |  | 2.3 |
Total restructuring, exit and impairment charges | $ | 0.9 |  |  | $ | 2.6 |  |  | $ | 4.0 |  |  | $ | 10.7 |
Actions initiated in 2014 [Member] |
Restructuring Cost and Reserve [Line Items] |
Summary of the expense associated with restructuring, exit and impairment activities | The following is a summary of the charges by category associated with the Company’s 2014 restructuring initiatives:
| Three Months Ended |  | Nine Months Ended
(in millions) | September 27, 2014 |  | September 27, 2014
Restructuring activities: |  |  |
Employee termination and other benefits | $ | — |  |  | $ | 2.7 |
Asset disposition actions: |  |  |  |  |
Definite-lived asset impairments | 0.3 |  |  | 0.3 |
Total restructuring, exit and impairment charges | $ | 0.3 |  |  | $ | 3.0 |
Schedule of restructuring, exit and impairment charges by reportable segment | The restructuring, exit and impairment charges recorded in the three months and nine months ended September 27, 2014 related to actions initiated in 2014, by reportable segment, are summarized below:
| Three Months Ended |  | Nine Months Ended
(in millions) | September 27, 2014 |  | September 27, 2014
Boat | $ | 0.3 |  |  | $ | 0.3 |
Corporate | — |  |  | 2.7 |
Total | $ | 0.3 |  |  | $ | 3.0 |
Schedule of restructuring, exit and impairment charges by reportable segment and category | The restructuring, exit and impairment charges recorded in the nine months ended September 27, 2014 related to actions initiated in 2014, by reportable segment and category, are summarized below:
(in millions) | Boat |  | Corporate |  | Total
Employee termination and other benefits | $ | — |  |  | $ | 2.7 |  |  | $ | 2.7 |
Asset disposition actions | 0.3 |  |  | — |  |  | 0.3 |
Total restructuring, exit and impairment charges | $ | 0.3 |  |  | $ | 2.7 |  |  | $ | 3.0 |
Schedule of changes in restructuring reserve | The following table summarizes the activity for restructuring, exit and impairment charges during the nine months ended September 27, 2014 related to actions initiated in 2014. The accrued costs as of September 27, 2014 represent cash expenditures needed to satisfy remaining obligations, the majority of which are expected to be paid by the end of 2015 and are included in Accrued expenses in the Condensed Consolidated Balance Sheets.
(in millions) | Costs Recognized in 2014 |  | Non-cash Charges |  | Net Cash Payments |  | Accrued Costs as of September 27, 2014
Employee termination and other benefits | $ | 2.7 |  |  | $ | (1.3 | ) |  | $ | (0.3 | ) |  | $ | 1.1 |
Asset disposition actions: |  |  |  |  |  |  |  |
Definite-lived asset impairments | 0.3 |  |  | (0.3 | ) |  | — |  |  | — |
Total restructuring, exit and impairment charges | $ | 3.0 |  |  | $ | (1.6 | ) |  | $ | (0.3 | ) |  | $ | 1.1 |
Actions initiated in 2013 [Member] |
Restructuring Cost and Reserve [Line Items] |
Summary of the expense associated with restructuring, exit and impairment activities | The following is a summary of the charges by category associated with the Company’s 2013 restructuring initiatives:
| Three Months Ended |  | Nine Months Ended
(in millions) | September 27, 2014 |  | September 28, 2013 |  | September 27, 2014 |  | September 28, 2013
Restructuring activities: |  |  |  |  |  |  |  |  |
Employee termination and other benefits | $ | 0.1 |  |  | $ | — |  |  | $ | 0.2 |  |  | $ | 1.7 |
Current asset write-downs | 0.3 |  |  | 0.7 |  |  | 0.5 |  |  | 1.0 |
Transformation and other costs: |  |  |  |  |  |  |  |  |  |  |
Consolidation of manufacturing footprint | 0.7 |  |  | 1.8 |  |  | 1.7 |  |  | 3.4 |
Retention and relocation costs | 0.1 |  |  | — |  |  | 0.2 |  |  | 0.4 |
Asset disposition actions: |  |  |  |  |  |  |  |  |  |  |
Definite-lived asset impairments and (gain) on disposal | (0.1 | ) |  | — |  |  | (0.1 | ) |  | 1.6 |
Total restructuring, exit and impairment charges | $ | 1.1 |  |  | $ | 2.5 |  |  | $ | 2.5 |  |  | $ | 8.1 |
Schedule of restructuring, exit and impairment charges by reportable segment | The restructuring, exit and impairment charges recorded in the three months and nine months ended September 27, 2014 and September 28, 2013, related to actions initiated in 2013, by reportable segment, are summarized below:
| Three Months Ended |  | Nine Months Ended
(in millions) | September 27, 2014 |  | September 28, 2013 |  | September 27, 2014 |  | September 28, 2013
Boat | $ | 1.1 |  |  | $ | 2.5 |  |  | $ | 2.5 |  |  | $ | 7.4 |
Corporate | — |  |  | — |  |  | — |  |  | 0.7 |
Total | $ | 1.1 |  |  | $ | 2.5 |  |  | $ | 2.5 |  |  | $ | 8.1 |
Schedule of restructuring, exit and impairment charges by reportable segment and category | The restructuring, exit and impairment charges recorded in the nine months ended September 27, 2014 related to actions initiated in 2013, by reportable segment and category, are summarized below:
(in millions) | Boat |  | Total
Employee termination and other benefits | $ | 0.2 |  |  | $ | 0.2 |
Current asset write-downs | 0.5 |  |  | 0.5 |
Transformation and other costs | 1.9 |  |  | 1.9 |
Asset disposition actions | (0.1 | ) |  | (0.1 | )
Total restructuring, exit and impairment charges | $ | 2.5 |  |  | $ | 2.5 |
The restructuring, exit and impairment charges recorded in the nine months ended September 28, 2013 related to actions initiated in 2013, by reportable segment and category, are summarized below:
(in millions) | Boat |  | Corporate |  | Total
Employee termination and other benefits | $ | 1.0 |  |  | $ | 0.7 |  |  | $ | 1.7 |
Current asset write-downs | 1.0 |  |  | — |  |  | 1.0 |
Transformation and other costs | 3.8 |  |  | — |  |  | 3.8 |
Asset disposition actions | 1.6 |  |  | — |  |  | 1.6 |
Total restructuring, exit and impairment charges | $ | 7.4 |  |  | $ | 0.7 |  |  | $ | 8.1 |
Schedule of changes in restructuring reserve | The following table summarizes the activity for restructuring, exit and impairment charges during the nine months ended September 27, 2014 related to actions initiated in 2013. The accrued costs as of September 27, 2014 represent cash expenditures needed to satisfy remaining obligations, the majority of which are expected to be paid by the end of 2015 and are included in Accrued expenses in the Condensed Consolidated Balance Sheets.
(in millions) | Accrued Costs as of Jan. 1, 2014 |  | Costs/(Income) Recognized in 2014 |  | Non-cash Charges |  | Net Cash (Payments)/Receipts |  | Accrued Costs as of September 27, 2014
Employee termination and other benefits | $ | 1.7 |  |  | $ | 0.2 |  |  | $ | — |  |  | $ | (1.6 | ) |  | $ | 0.3 |
Current asset write-downs | — |  |  | 0.5 |  |  | (0.8 | ) |  | 0.3 |  |  | — |
Transformation and other costs: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Consolidation of manufacturing footprint | — |  |  | 1.7 |  |  | — |  |  | (1.6 | ) |  | 0.1 |
Retention and relocation costs | — |  |  | 0.2 |  |  | — |  |  | (0.2 | ) |  | — |
Asset disposition actions: |  |  |  |  |  |  |  |  |  |  |
Definite-lived asset impairments and (gain) on disposal | — |  |  | (0.1 | ) |  | — |  |  | 0.1 |  |  | — |
Total restructuring, exit and impairment charges | $ | 1.7 |  |  | $ | 2.5 |  |  | $ | (0.8 | ) |  | $ | (3.0 | ) |  | $ | 0.4 |
Actions initiated in 2012 [Member] |
Restructuring Cost and Reserve [Line Items] |
Summary of the expense associated with restructuring, exit and impairment activities | The following is a summary of the charges by category associated with the Company’s 2012 restructuring initiatives:
| Three Months Ended |  | Nine Months Ended
(in millions) | September 27, 2014 |  | September 28, 2013 |  | September 27, 2014 |  | September 28, 2013
Restructuring activities: |  |  |  |  |  |  |
Employee termination and other benefits | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 0.2 |
Transformation and other costs: |  |  |  |  |  |  |  |  |
Consolidation of manufacturing footprint | (0.8 | ) |  | 0.1 |  |  | (0.8 | ) |  | 1.7 |
Asset disposition actions: |  |  |  |  |  |  |  |  |
Definite-lived asset impairments | 0.6 |  |  | — |  |  | 0.6 |  |  | 0.7 |
Total restructuring, exit and impairment charges | $ | (0.2 | ) |  | $ | 0.1 |  |  | $ | (0.2 | ) |  | $ | 2.6 |
Schedule of restructuring, exit and impairment charges by reportable segment | The restructuring, exit and impairment charges recorded in the three months and nine months ended September 27, 2014 and September 28, 2013, related to actions initiated in 2012, by reportable segment, are summarized below:
| Three Months Ended |  | Nine Months Ended
(in millions) | September 27, 2014 |  | September 28, 2013 |  | September 27, 2014 |  | September 28, 2013
Boat | $ | (0.2 | ) |  | $ | 0.1 |  |  | $ | (0.2 | ) |  | $ | 2.6 |
Total | $ | (0.2 | ) |  | $ | 0.1 |  |  | $ | (0.2 | ) |  | $ | 2.6 |
Schedule of changes in restructuring reserve | The following table summarizes the activity for restructuring, exit and impairment charges during the nine months ended September 27, 2014 related to actions initiated in 2012. The accrued costs as of September 27, 2014 represent cash expenditures needed to satisfy remaining obligations, the majority of which are expected to be paid by the end of 2015 and are included in Accrued expenses in the Condensed Consolidated Balance Sheets.
(in millions) | Accrued Costs as of Jan. 1, 2014 |  | Costs/(Income) Recognized in 2014 |  | Non-cash Charges |  | Net Cash Payments |  | Accrued Costs as of September 27, 2014
Employee termination and other benefits | $ | 0.2 |  |  | $ | — |  |  | $ | — |  |  | $ | (0.2 | ) |  | $ | — |
Transformation and other costs: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Consolidation of manufacturing footprint | 2.5 |  |  | (0.8 | ) |  | — |  |  | (1.2 | ) |  | 0.5 |
Asset disposition actions: |  |  |  |  |  |  |  |  |  |  |
Definite-lived asset impairments | — |  |  | 0.6 |  |  | (0.6 | ) |  | — |  |  | — |
Total restructuring, exit and impairment charges | $ | 2.7 |  |  | $ | (0.2 | ) |  | $ | (0.6 | ) |  | $ | (1.4 | ) |  | $ | 0.5 |

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- Definition Tabular disclosure of costs incurred for restructuring including, but not limited to, exit and disposal activities, remediation, implementation, integration, asset impairment, and charges against earnings from the write-down of assets. + References Reference 1: 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 2: 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 3: 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 + Details
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- Definition Tabular disclosure of an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b)(2) -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 2: 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(b)(2)) -URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140904-122747 + Details
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