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Restructuring Expenses | 3 Months Ended
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Mar. 29, 2020
Restructuring and Related Activities [Abstract] |
Restructuring Expenses | Restructuring Expenses In 2018, the Company initiated a plan to further improve its manufacturing operations and cost structure by commencing a multi-year manufacturing optimization plan which included the consolidation of its motorcycle assembly plant in Kansas City, Missouri, into its plant in York, Pennsylvania, and the closure of its wheel operations in Adelaide, Australia (Manufacturing Optimization Plan). The consolidation of operations included the elimination of approximately 800 jobs at the Kansas City facility and the addition of approximately 450 jobs at the York facility through 2019. The Adelaide facility closure included the elimination of approximately 90 jobs. Through December 31, 2019, the Motorcycles segment incurred cumulative restructuring expenses of $122.2 million and other costs related to temporary inefficiencies of $23.2 million under the Manufacturing Optimization Plan. The plant consolidation and closures were completed in 2019. No expenses were recorded under the Manufacturing Optimization Plan in the three months ended March 29, 2020, and no additional expenses are expected under the plan. In 2018, the Company initiated a reorganization of its workforce (Reorganization Plan), which was completed in 2019. As a result, approximately 70 employees left the Company on an involuntary basis. Restructuring expense related to the restructuring plans is presented as a line item in the Consolidated statements of income and the accrued restructuring liability is recorded in Accrued liabilities on the Consolidated balance sheets. Changes in the accrued restructuring liability were as follows (in thousands):
| Three months ended March 29, 2020 |  |  |  |  |  |  |  |  |  |
| Manufacturing Optimization Plan |  |  |  |  |  |  |  | Reorganization Plan |  |
| Employee Termination Benefits |  | Accelerated Depreciation |  | Other |  | Total |  | Employee Termination Benefits |  | Total
Balance, beginning of period | $ | 865 |  |  | $ | — |  |  | $ | 2 |  |  | $ | 867 |  |  | $ | — |  |  | $ | 867 |
Utilized – cash | (445) |  |  | — |  |  | (2) |  |  | (447) |  |  | — |  |  | (447) |
Balance, end of period | $ | 420 |  |  | $ | — |  |  | $ | — |  |  | $ | 420 |  |  | $ | — |  |  | $ | 420 |
| Three months ended March 31, 2019 |  |  |  |  |  |  |  |  |  |
| Manufacturing Optimization Plan |  |  |  |  |  |  |  | Reorganization Plan |  |
| Employee Termination Benefits |  | Accelerated Depreciation |  | Other |  | Total |  | Employee Termination Benefits |  | Total
Balance, beginning of period | $ | 24,958 |  |  | $ | — |  |  | $ | 79 |  |  | $ | 25,037 |  |  | $ | 3,461 |  |  | $ | 28,498 |
Restructuring expense (benefit) | 9 |  |  | 8,379 |  |  | 5,636 |  |  | 14,024 |  |  | (394) |  |  | 13,630 |
Utilized – cash | (2,600) |  |  | — |  |  | (5,528) |  |  | (8,128) |  |  | (2,014) |  |  | (10,142) |
Utilized – non cash | — |  |  | (8,379) |  |  | — |  |  | (8,379) |  |  | — |  |  | (8,379) |
Foreign currency changes | 34 |  |  | — |  |  | — |  |  | 34 |  |  | (2) |  |  | 32 |
Balance, end of period | $ | 22,401 |  |  | $ | — |  |  | $ | 187 |  |  | $ | 22,588 |  |  | $ | 1,051 |  |  | $ | 23,639 |
The Company incurred incremental Motorcycles and Related Products cost of goods sold due to temporary inefficiencies resulting from implementing the Manufacturing Optimization Plan during the three months ended March 31, 2019 of $3.6 million.

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- References No definition available. + Details
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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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -URI http://asc.fasb.org/topic&trid=2175745 + Details
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