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Restructuring Activities (Tables) | 9 Months Ended
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Sep. 26, 2021
Restructuring and Related Activities [Abstract] |
Changes in the Accrued Restructuring Liability | This includes restructuring expense by segment as follows (in thousands):
| Three months ended |  | Nine months ended
| September 26, 2021 |  | September 27, 2020 |  | September 26, 2021 |  | September 27, 2020
Motorcycles and Related Products | $ | 517 |  |  | $ | 43,581 |  |  | $ | 731 |  |  | $ | 84,586 |
Financial Services | 98 |  |  | 334 |  |  | 436 |  |  | 1,278 |
| $ | 615 |  |  | $ | 43,915 |  |  | $ | 1,167 |  |  | $ | 85,864 |
Changes in accrued restructuring expenses, which are included in Accrued liabilities on the Consolidated balance sheets, were as follows (in thousands):
| Three months ended September 26, 2021 |  |
| Employee Termination Benefits |  | Contract Terminations & Other |  | Non-Current Asset Adjustments |  | Total |  |  |  |  |  |  |  |
Balance, beginning of period | $ | 1,246 |  |  | $ | 2,084 |  |  | $ | — |  |  | $ | 3,330 |  |  |  |  |  |  |  |  |
Restructuring (benefit) expense | (165) |  |  | 807 |  |  | (27) |  |  | 615 |  |  |  |  |  |  |  |  |
Utilized – cash | (397) |  |  | (1,197) |  |  | — |  |  | (1,594) |  |  |  |  |  |  |  |  |
Utilized – non cash | — |  |  | — |  |  | 27 |  |  | 27 |  |  |  |  |  |  |  |  |
Foreign currency changes | (7) |  |  | (21) |  |  | — |  |  | (28) |  |  |  |  |  |  |  |  |
Balance, end of period | $ | 677 |  |  | $ | 1,673 |  |  | $ | — |  |  | $ | 2,350 |  |  |  |  |  |  |  |  |
| Three months ended September 27, 2020 |  |  |  |  |  |  |  |
| Employee Termination Benefits |  | Contract Terminations & Other |  | Non-Current Asset Adjustments |  | Total |  |  |  |  |  |  |  |
Balance, beginning of period | $ | 25,298 |  |  | $ | 14,270 |  |  | $ | — |  |  | $ | 39,568 |  |  |  |  |  |  |  |  |
Restructuring expense | 4,493 |  |  | 23,422 |  |  | 16,000 |  |  | 43,915 |  |  |  |  |  |  |  |  |
Utilized – cash | (11,940) |  |  | (5,899) |  |  | — |  |  | (17,839) |  |  |  |  |  |  |  |  |
Utilized – non cash | — |  |  | — |  |  | (16,000) |  |  | (16,000) |  |  |  |  |  |  |  |  |
Foreign currency changes | 166 |  |  | (54) |  |  | — |  |  | 112 |  |  |  |  |  |  |  |  |
Balance, end of period | $ | 18,017 |  |  | $ | 31,739 |  |  | $ | — |  |  | $ | 49,756 |  |  |  |  |  |  |  |  |
| Nine months ended September 26, 2021 |  |  |  |  |  |  |  |
| Employee Termination Benefits |  | Contract Terminations & Other |  | Non-Current Asset Adjustments |  | Total |  |  |  |  |  |  |  |
Balance, beginning of period | $ | 7,724 |  |  | $ | 16,196 |  |  | $ | — |  |  | $ | 23,920 |  |  |  |  |  |  |  |  |
Restructuring (benefit) expense | (1,131) |  |  | 2,576 |  |  | (278) |  |  | 1,167 |  |  |  |  |  |  |  |  |
Utilized – cash | (5,743) |  |  | (16,987) |  |  | — |  |  | (22,730) |  |  |  |  |  |  |  |  |
Utilized – non cash | — |  |  | — |  |  | 278 |  |  | 278 |  |  |  |  |  |  |  |  |
Foreign currency changes | (173) |  |  | (112) |  |  | — |  |  | (285) |  |  |  |  |  |  |  |  |
Balance, end of period | $ | 677 |  |  | $ | 1,673 |  |  | $ | — |  |  | $ | 2,350 |  |  |  |  |  |  |  |  |
| Nine months ended September 27, 2020 |  |  |  |  |  |  |  |
| Employee Termination Benefits |  | Contract Terminations & Other |  | Non-Current Asset Adjustments |  | Total |  |  |  |  |  |  |  |
Balance, beginning of period | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  |  |  |  |  |  |  |
Restructuring expense | 29,814 |  |  | 37,692 |  |  | 18,358 |  |  | 85,864 |  |  |  |  |  |  |  |  |
Utilized – cash | (11,940) |  |  | (5,899) |  |  | — |  |  | (17,839) |  |  |  |  |  |  |  |  |
Utilized – non cash | — |  |  | — |  |  | (18,358) |  |  | (18,358) |  |  |  |  |  |  |  |  |
Foreign currency changes | 143 |  |  | (54) |  |  | — |  |  | 89 |  |  |  |  |  |  |  |  |
Balance, end of period | $ | 18,017 |  |  | $ | 31,739 |  |  | $ | — |  |  | $ | 49,756 |  |  |  |  |  |  |  |  |

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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://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
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