XML 36 R25.htm IDEA: XBRL DOCUMENT v3.21.4

Impairment, Restructuring and Other Charges (Tables)

6 Months Ended

Dec. 31, 2021

Impairment, Restructuring and Other Charges

Summary of impairment, restructuring and other charges (benefit), net

The following tables summarize impairment, restructuring and other charges (benefits), net for the periods set forth below (in thousands):

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Three Months Ended December 31, 2020

​

​

​

​

​

​

​

​

Optoelectronics and

​

​

​

​

​

​

​

​

​

​

​

Healthcare

​

Manufacturing

​

​

​

​

​

​

​

Security Division

Division

Division

Corporate

Total

Acquisition-related costs

​

$

139

​

$

27

​

$

—

​

$

—

​

$

166

Employee termination costs

​

​

147

​

​

—

​

​

—

​

​

—

​

​

147

Facility closures/consolidation costs (benefit)

​

(17)

​

—

​

—

​

—

​

(17)

Legal recoveries, net

​

—

​

—

​

—

​

(458)

​

(458)

Total expensed (benefit), net

​

$

269

​

$

27

​

$

—

​

$

(458)

​

$

(162)

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Three Months Ended December 31, 2021

​

​

​

​

​

​

​

​

Optoelectronics and

​

​

​

​

​

​

​

​

​

​

Healthcare

​

Manufacturing

​

​

​

​

​

​

​

Security Division

Division

Division

Corporate

Total

Employee termination costs

​

$

332

​

$

—

​

$

—

​

$

—

​

$

332

Facility closures/consolidation

​

​

22

​

​

—

​

​

—

​

​

—

​

​

22

Legal costs, net

​

—

​

—

​

—

​

477

​

477

Total expensed

​

$

354

​

$

—

​

$

—

​

$

477

​

$

831

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Six Months Ended December 31, 2020

​

​

​

​

​

Optoelectronics and

​

​

​

​

​

​

​

​

​

Healthcare

​

Manufacturing

​

​

​

​

​

​

​

Security Division

Division

Division

Corporate

Total

Impairment charges

​

$

552

​

$

—

​

$

—

​

$

—

​

$

552

Acquisition-related costs

​

​

227

​

​

27

​

​

—

​

​

—

​

​

254

Employee termination costs

​

​

3,797

​

​

—

​

146

​

​

—

​

​

3,943

Mexico transaction costs

​

​

2,691

​

​

—

​

​

​

​

​

—

​

​

2,691

Facility closures/consolidation costs

​

1,255

​

—

​

—

​

—

​

1,255

Legal recoveries, net

​

—

​

—

​

—

​

(498)

​

(498)

Total expensed (benefit), net

​

$

8,522

​

$

27

​

$

146

​

$

(498)

​

$

8,197

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Six Months Ended December 31, 2021

​

​

​

​

​

Optoelectronics and

​

​

​

​

​

​

​

​

​

Healthcare

​

Manufacturing

​

​

​

​

​

​

​

​

Security Division

​

Division

​

Division

​

Corporate

​

Total

Employee termination costs

​

$

668

​

$

—

​

$

—

​

$

—

​

$

668

Facility closures/consolidation

​

(40)

​

—

​

—

​

—

​

(40)

Legal costs, net

​

—

​

—

​

—

​

2,713

​

2,713

Total expensed

​

$

628

​

$

—

​

$

—

​

$

2,713

​

$

3,341

Summary of changes in the accrued liability for restructuring and other charges

The changes in the accrued liability for restructuring and other charges for the six-month period ended December 31, 2021 were as follows (in thousands):

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Facility

​

​

​

​

​

​

​

Employee

​

Closure/

​

Legal

​

​

​

​

​

Termination

​

Consolidation

​

Costs and

​

​

​

​

Costs

Cost

Settlements

Total

Balance as of June 30, 2021

​

$

250

​

$

386

​

$

2,772

​

$

3,408

Restructuring and other charges (benefits), net

​

668

​

(40)

​

2,713

​

3,341

Payments, adjustments and reimbursements, net

​

(837)

​

(346)

​

(2,913)

​

(4,096)

Balance as of December 31, 2021

​

$

81

​

$

—

​

$

2,572

​

$

2,653

X

- Definition

Tabular disclosure of Impairment, restructuring and other charges.

+ References

No definition available.

+ Details

Name:	osis_ScheduleOfImpairmentRestructuringAndRelatedCostsTableTextBlock
Namespace Prefix:	osis_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_RestructuringCostsAndAssetImpairmentChargesAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- 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://fasb.org/us-gaap/role/ref/legacyRef
-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=115931487&loc=d3e140864-122747

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-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://fasb.org/us-gaap/role/ref/legacyRef
-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=115931487&loc=d3e140904-122747

+ Details

Name:	us-gaap_ScheduleOfRestructuringAndRelatedCostsTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration