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Restructuring and Impairment
12 Months Ended
Dec. 30, 2023
Restructuring and Related Activities [Abstract]  
Restructuring and Impairment Restructuring and Impairment
Restructuring costs relate to exit costs in connection with the Poppin divestiture and the closure of a small workplace furnishings eCommerce brand, as well as start-up costs at a manufacturing facility in Mexico. Long-lived asset charges relate to asset disposals in connection with closures in the current and prior year. Goodwill and intangible asset impairments were incurred at small workplace furnishings brands in the current and prior years. The corporate charges primarily consist of impairments of equity investments in private entities.
Restructuring and impairment charges were as follows:
Classification202320222021
Workplace Furnishings
Inventory valuationCost of sales$(0.3)$8.1 $7.4 
Facility set-up costsCost of sales1.2 0.7 0.2 
Long-lived asset chargesRestructuring and impairment charges2.3 5.2 — 
Exit costsRestructuring and impairment charges9.2 0.5 0.2 
Goodwill and intangible asset impairmentRestructuring and impairment charges31.0 — 5.8 
 
General Corporate 
Exit costsRestructuring and impairment charges0.8 — 0.3 
Investment impairmentRestructuring and impairment charges1.5 1.0 — 
Total$45.7 $15.5 $14.0 

As of December 30, 2023 and December 31, 2022, accrued restructuring expenses of $1.8 million and $0.5 million, respectively, were included in "Accounts payable and accrued expense" in the Consolidated Balance Sheets. Cash payments made in 2023, which primarily related to severance and other exit costs as well as facility set-up costs, totaled $9.8 million; payments made in 2022 and 2021 primarily relate to business simplification and capacity expansion actions and were not significant. Future costs connected to current initiatives are not expected to be material.