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Restructuring | 9 Months Ended
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Sep. 29, 2018
Restructuring and Related Activities [Abstract] |
Restructuring | Restructuring Restructuring costs recorded in the Condensed Consolidated Statements of Comprehensive Income are as follows (in thousands):
| Three Months Ended |  | Nine Months Ended
| September 29, 2018 |  | September 30, 2017 |  | September 29, 2018 |  | September 30, 2017
Cost of sales - accelerated depreciation | $ | — |  |  | $ | 1,552 |  |  | $ | — |  |  | $ | 8,711 |
Restructuring and impairment charges | 128 |  |  | 783 |  |  | 2,303 |  |  | 3,325 |
Total restructuring costs | $ | 128 |  |  | $ | 2,335 |  |  | $ | 2,303 |  |  | $ | 12,036 |
Restructuring costs in the third quarter of 2018 were primarily incurred as part of the previously announced closure of the hearth manufacturing facility in Paris, Kentucky. Restructuring costs in the year-to-date period for 2018 also include an impairment charge from the sale of the closed manufacturing facility in Paris, Kentucky and costs incurred as part of the previously announced closure of the office furniture manufacturing facility in Orleans, Indiana. Restructuring costs in both the quarter and year-to-date periods for 2017, which include accelerated depreciation recorded in "Cost of sales" in the Condensed Consolidated Statements of Comprehensive Income, were primarily incurred as part of the previously announced closures of the hearth manufacturing facilities in Paris, Kentucky and Colville, Washington and the office furniture manufacturing facility in Orleans, Indiana. The accrued restructuring expenses are expected to be paid in the next twelve months and are included in "Accounts payable and accrued expenses" in the Condensed Consolidated Balance Sheets. The following is a summary of changes in restructuring accruals (in thousands):
| Severance Costs |  | Facility Exit Costs & Other |  | Total
Restructuring allowance as of December 30, 2017 | $ | 1,343 |  |  | $ | 516 |  |  | $ | 1,859 |
Restructuring charges | 350 |  |  | 1,953 |  |  | 2,303 |
Cash payments | (1,573 | ) |  | (2,469 | ) |  | (4,042 | )
Restructuring allowance as of September 29, 2018 | $ | 120 |  |  | $ | — |  |  | $ | 120 |
Real Estate Transaction As part of the Corporation's continued efforts to drive efficiency and simplification, the Corporation entered into a sale-leaseback transaction in the first quarter of 2018, selling a manufacturing facility and subsequently leasing back a portion of the facility for a term of 10 years. The net proceeds from the sale of the facility of $16.9 million are reflected in "Proceeds from sale and license of property, plant, equipment, and intangibles" in the Condensed Consolidated Statements of Cash Flows. In accordance with ASC 840, Leases, the $5.1 million gain on the sale of the facility was deferred and is being amortized as a reduction to rent expense evenly over the term of the lease. As of September 29, 2018, the current portion of the deferred gain is $0.5 million and included within "Accounts payable and accrued expenses" and the long-term portion of the deferred gain is $4.4 million and included within "Other Long-Term Liabilities" in the Condensed Consolidated Balance Sheets. The transaction did not have a material impact to the Condensed Consolidated Statements of Comprehensive Income.

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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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