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Restructuring Activities (Tables) | 9 Months Ended
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Sep. 25, 2022
Restructuring and Related Activities [Abstract] |
Schedule of Changes in the Accrued Restructuring Liability | This includes restructuring expense (benefit) for the three and nine month periods ended September 25, 2022 and September 26, 2021 by segment as follows (in thousands):
| Three months ended |  | Nine months ended
| September 25, 2022 |  | September 26, 2021 |  | September 25, 2022 |  | September 26, 2021
Motorcycles and Related Products | $ | 3 |  |  | $ | 517 |  |  | $ | (389) |  |  | $ | 731 |
Financial Services | — |  |  | 98 |  |  | — |  |  | 436 |
| $ | 3 |  |  | $ | 615 |  |  | $ | (389) |  |  | $ | 1,167 |
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 25, 2022 |  |
| Employee Termination Benefits |  | Contract Terminations & Other |  | Non-Current Asset Adjustments |  | Total |  |  |  |  |  |  |  |
Balance, beginning of period | $ | 79 |  |  | $ | 744 |  |  | $ | — |  |  | $ | 823 |  |  |  |  |  |  |  |  |
Restructuring expense | — |  |  | 3 |  |  | — |  |  | 3 |  |  |  |  |  |  |  |  |
Utilized – cash | (19) |  |  | (221) |  |  | — |  |  | (240) |  |  |  |  |  |  |  |  |
Utilized – non cash | — |  |  | — |  |  | — |  |  | — |  |  |  |  |  |  |  |  |
Foreign currency changes | (4) |  |  | (5) |  |  | — |  |  | (9) |  |  |  |  |  |  |  |  |
Balance, end of period | $ | 56 |  |  | $ | 521 |  |  | $ | — |  |  | $ | 577 |  |  |  |  |  |  |  |  |
| 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 |  |  |  |  |  |  |  |  |
| Nine months ended September 25, 2022 |  |  |  |  |  |  |  |
| Employee Termination Benefits |  | Contract Terminations & Other |  | Non-Current Asset Adjustments |  | Total |  |  |  |  |  |  |  |
Balance, beginning of period | $ | 121 |  |  | $ | 2,874 |  |  | $ | — |  |  | $ | 2,995 |  |  |  |  |  |  |  |  |
Restructuring benefit | — |  |  | (389) |  |  | — |  |  | (389) |  |  |  |  |  |  |  |  |
Utilized – cash | (55) |  |  | (1,949) |  |  | — |  |  | (2,004) |  |  |  |  |  |  |  |  |
Utilized – non cash | — |  |  | — |  |  | — |  |  | — |  |  |  |  |  |  |  |  |
Foreign currency changes | (10) |  |  | (15) |  |  | — |  |  | (25) |  |  |  |  |  |  |  |  |
Balance, end of period | $ | 56 |  |  | $ | 521 |  |  | $ | — |  |  | $ | 577 |  |  |  |  |  |  |  |  |
| 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 |  |  |  |  |  |  |  |  |

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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 https://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 https://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 https://asc.fasb.org/extlink&oid=115931487&loc=d3e140904-122747 + Details
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