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Restructuring, Exit and Integration Activities (Tables) | 9 Months Ended
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Sep. 29, 2018
Restructuring and Related Activities [Abstract] |
Restructuring and Related Costs [Table Text Block] | The following table is a summary of the expense associated with the restructuring, exit, integration and impairment activities for the three months ended September 29, 2018 and September 30, 2017, as discussed above:
| September 29, 2018 |  | September 30, 2017
(in millions) | Fitness |  | Boat |  | Total |  | Fitness |  | Total
Restructuring and exit activities: |  |  |  |  |  |  |  |  |
Employee termination and other benefits | $ | 0.3 |  |  | $ | 1.7 |  |  | $ | 2.0 |  |  | $ | 1.6 |  |  | $ | 1.6 |
Current asset write-downs (gains on disposal) | (0.1 | ) |  | 3.2 |  |  | 3.1 |  |  | 2.6 |  |  | 2.6 |
Professional fees | — |  |  | 1.2 |  |  | 1.2 |  |  | — |  |  | — |
Other | — |  |  | — |  |  | — |  |  | 0.4 |  |  | 0.4 |
Asset disposition and impairment actions: |  |  |  |  |  |  |  |  |
Trade name impairment | 8.1 |  |  | — |  |  | 8.1 |  |  | — |  |  | — |
Definite-lived and other asset impairments | — |  |  | 3.3 |  |  | 3.3 |  |  | — |  |  | — |
Integration activities: |  |  |  |  |  |  |  |  |
Employee termination and other benefits | — |  |  | — |  |  | — |  |  | 0.4 |  |  | 0.4 |
Professional fees | — |  |  | — |  |  | — |  |  | 1.6 |  |  | 1.6 |
Other | — |  |  | — |  |  | — |  |  | 0.2 |  |  | 0.2 |
Total restructuring, exit, integration and impairment charges | $ | 8.3 |  |  | $ | 9.4 |  |  | $ | 17.7 |  |  | $ | 6.8 |  |  | $ | 6.8 |
Total cash payments for restructuring, exit, integration and impairment charges (A) | $ | 0.7 |  |  | $ | 7.4 |  |  | $ | 8.3 |  |  | $ | 3.1 |  |  | $ | 4.1 |
Accrued charges at end of the period (B) | $ | 0.6 |  |  | $ | 11.5 |  |  | $ | 12.8 |  |  | $ | 7.0 |  |  | $ | 10.4 |
(A) Total cash payments for the three months ended September 29, 2018 also include $0.2 million of payments for Corporate restructuring, exit, integration and impairment charges. Total cash payments for the three months ended September 30, 2017 also include $0.7 million and $0.3 million of payments for Boat and Corporate restructuring, exit, integration and impairment charges, respectively. Cash payments may include payments related to prior period charges. (B) Restructuring, exit, integration and impairment charges accrued as of September 29, 2018 also include $0.7 million of Corporate charges. Restructuring, exit, integration and impairment charges accrued as of September 30, 2017 also include $2.8 million and $0.6 million of Boat and Corporate charges, respectively. The accrued charges are expected to be paid during 2018 and 2019. The following table is a summary of the expense associated with the restructuring, exit, integration and impairment activities for the nine months ended September 29, 2018 and September 30, 2017, as discussed above:
| September 29, 2018 |  | September 30, 2017
(in millions) | Corporate |  | Fitness |  | Boat |  | Total |  | Corporate |  | Fitness |  | Boat |  | Total
Restructuring and exit activities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Employee termination and other benefits | $ | 0.7 |  |  | $ | 1.5 |  |  | $ | 8.4 |  |  | $ | 10.6 |  |  | $ | 2.4 |  |  | $ | 3.7 |  |  | $ | 2.6 |  |  | $ | 8.7 |
Current asset write-downs (gains on disposal) | — |  |  | (0.7 | ) |  | 18.7 |  |  | 18.0 |  |  | — |  |  | 2.6 |  |  | 7.2 |  |  | 9.8 |
Professional fees | — |  |  | — |  |  | 4.7 |  |  | 4.7 |  |  | — |  |  | — |  |  | 0.8 |  |  | 0.8 |
Other | — |  |  | — |  |  | 6.0 |  |  | 6.0 |  |  | — |  |  | 0.4 |  |  | 1.0 |  |  | 1.4 |
Asset disposition and impairment actions: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade name impairment | — |  |  | 8.1 |  |  | — |  |  | 8.1 |  |  | — |  |  | — |  |  | — |  |  | — |
Definite-lived and other asset impairments | — |  |  | 0.4 |  |  | 12.7 |  |  | 13.1 |  |  | — |  |  | — |  |  | — |  |  | — |
Valuation allowance reversal | — |  |  | — |  |  | (5.0 | ) |  | (5.0 | ) |  | — |  |  | — |  |  | — |  |  | — |
Integration activities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Employee termination and other benefits | — |  |  | 0.0 |  |  | — |  |  | 0.0 |  |  | — |  |  | 2.4 |  |  | — |  |  | 2.4 |
Professional fees | — |  |  | 0.7 |  |  | — |  |  | 0.7 |  |  | — |  |  | 4.2 |  |  | — |  |  | 4.2 |
Other | — |  |  | 0.1 |  |  | — |  |  | 0.1 |  |  | — |  |  | 0.4 |  |  | — |  |  | 0.4 |
Total restructuring, exit, integration and impairment charges | $ | 0.7 |  |  | $ | 10.1 |  |  | $ | 45.5 |  |  | $ | 56.3 |  |  | $ | 2.4 |  |  | $ | 13.7 |  |  | $ | 11.6 |  |  | $ | 27.7 |
Total cash payments for restructuring, exit, integration and impairment charges (A) | $ | 0.5 |  |  | $ | 6.5 |  |  | $ | 8.6 |  |  | $ | 15.6 |  |  | $ | 1.0 |  |  | $ | 8.0 |  |  | $ | 3.5 |  |  | $ | 12.5 |
Accrued charges at end of the period (B) | $ | 0.7 |  |  | $ | 0.6 |  |  | $ | 11.5 |  |  | $ | 12.8 |  |  | $ | 0.6 |  |  | $ | 7.0 |  |  | $ | 2.8 |  |  | $ | 10.4 |
(A) Cash payments may include payments related to prior period charges. (B) The accrued charges are expected to be paid during 2018 and 2019.

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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 50 -Paragraph 1 -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) -URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140904-122747 Reference 3: 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 + Details
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