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Restructuring and Related Impairment Charges (Tables) | 6 Months Ended
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Jun. 30, 2020
Restructuring and Related Activities [Abstract] |
Restructuring and Related Costs | The summary of the costs recorded during the three and six months ended June 30, 2020, as well as the Company's current estimates of the amount expected to be incurred during the remainder of 2020 in connection with the 2020 restructuring plan is as follows:
| Restructuring and Related Impairment Charges Recorded |  |  |  | Estimated Restructuring and Related Impairment Charges to be Incurred (1) |  |
(In thousands) | Three months ended June 30, 2020 |  | Six months ended June 30, 2020 |  | Six Months Ending December 31, 2020 |  | Year Ending December 31, 2020
Costs recorded in cost of goods sold: |  |  |  |  |  |  |
Contract-based royalties | $ | — |  |  | $ | — |  |  | $ | 11,000 |  |  | $ | 11,000 |
Total costs recorded in cost of goods sold | — |  |  | — |  |  | 11,000 |  |  | 11,000 |
Costs recorded in restructuring and related impairment charges: |  |  |  |  |  |  |
Property and equipment impairment | 15,810 |  |  | 22,904 |  |  | 21,096 |  |  | 44,000 |
ROU asset impairment | — |  |  | 290,813 |  |  | — |  |  | 290,813 |
Employee related costs | 829 |  |  | 829 |  |  | 24,171 |  |  | 25,000 |
Contract exit costs (2) | 14,942 |  |  | 14,942 |  |  | 100,058 |  |  | 115,000 |
Other restructuring costs | 7,356 |  |  | 10,538 |  |  | 28,462 |  |  | 39,000 |
Total costs recorded in restructuring and related impairment charges | 38,937 |  |  | 340,026 |  |  | 173,787 |  |  | 513,813 |
Total restructuring and related impairment and restructuring related costs | $ | 38,937 |  |  | $ | 340,026 |  |  | $ | 184,787 |  |  | $ | 524,813 |
(1) Estimated restructuring and related impairment charges to be incurred reflect the high-end of the range of the estimated remaining charges expected to be taken by the Company during 2020 in connection with the restructuring plan. (2) Contract exit costs are primarily comprised of proposed lease exits of certain brand and factory house stores and office facilities, and proposed marketing and other contract exits.
Summary of Activity in the Restructuring Reserve | A summary of the activity in the restructuring reserve related to the Company's 2020 restructuring plan, as well as prior restructuring plans in 2018 and 2017 are as follows:
(In thousands) | Employee Related Costs |  | Contract Exit Costs |  | Other Restructuring Related Costs
Balance at January 1, 2020 | $ | 462 |  |  | $ | 17,843 |  |  | $ | — |
Additions charged to expense | 376 |  |  | 2,366 |  |  | 10,533 |
Cash payments charged against reserve | — |  |  | (570) |  |  | (3,267) |
Changes in reserve estimate | — |  |  | 42 |  |  | — |
Balance at June 30, 2020 | $ | 838 |  |  | $ | 19,681 |  |  | $ | 7,266 |

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