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Restructuring Charges (Tables) | 9 Months Ended
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Sep. 24, 2022
Restructuring and Related Activities [Abstract] |
Restructuring Costs by Reportable Segment | Restructuring charges by reportable segment included in our Condensed Consolidated Statements of Income were as follows (in thousands):
| Three Months Ended
| September 24, 2022 |  | September 25, 2021
| Probe Cards |  | Systems |  | Total |  | Probe Cards |  | Systems |  | Total
Cost of revenues | $ | 5,928 |  |  | $ | 132 |  |  | $ | 6,060 |  |  | $ | 4,070 |  |  | $ | 252 |  |  | $ | 4,322 |
Research and development | 38 |  |  | 29 |  |  | 67 |  |  | — |  |  | 289 |  |  | 289 |
Selling, general and administrative | — |  |  | 47 |  |  | 47 |  |  | — |  |  | 22 |  |  | 22 |
| $ | 5,966 |  |  | $ | 208 |  |  | $ | 6,174 |  |  | $ | 4,070 |  |  | $ | 563 |  |  | $ | 4,633 |
| Nine Months Ended
| September 24, 2022 |  | September 25, 2021
| Probe Cards |  | Systems |  | Total |  | Probe Cards |  | Systems |  | Total
Cost of revenues | $ | 6,194 |  |  | $ | 459 |  |  | $ | 6,653 |  |  | $ | 4,070 |  |  | $ | 420 |  |  | $ | 4,490 |
Research and development | 38 |  |  | 228 |  |  | 266 |  |  | — |  |  | 694 |  |  | 694 |
Selling, general and administrative | 3 |  |  | 146 |  |  | 149 |  |  | — |  |  | 83 |  |  | 83 |
| $ | 6,235 |  |  | $ | 833 |  |  | $ | 7,068 |  |  | $ | 4,070 |  |  | $ | 1,197 |  |  | $ | 5,267 |
Schedule of Restructuring Accrual Activity | Changes to the restructuring accrual in the nine months ended September 24, 2022 were as follows (in thousands):
| Employee Severance and Benefits |  | Inventory Impairments |  | Property and Equipment Impairments and Move Costs |  | Contract Termination Costs |  |  |  | Total
December 25, 2021 | $ | 1,028 |  |  | $ | — |  |  | $ | — |  |  | $ | 1,450 |  |  |  |  | $ | 2,478 |
Restructuring charges | 152 |  |  | 6,580 |  |  | 292 |  |  | 44 |  |  |  |  | 7,068 |
Cash payments | (1,180) |  |  | (31) |  |  | (228) |  |  | (1,494) |  |  |  |  | (2,933) |
Non-cash settlement | — |  |  | (6,549) |  |  | (64) |  |  | — |  |  |  |  | (6,613) |
September 24, 2022 | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  |  |  | $ | — |

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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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- Definition Tabular disclosure of an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b)(2) -URI https://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 2: 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(b)(2)) -URI https://asc.fasb.org/extlink&oid=115931487&loc=d3e140904-122747 + Details
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