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Restructuring and Related Impairment Charges (Tables) | 9 Months Ended
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Sep. 30, 2020
Restructuring and Related Activities [Abstract] |
Restructuring and Related Costs | The summary of the costs recorded during the three and nine months ended September 30, 2020, as well as the Company's current estimates of the amount expected to be incurred in connection with the 2020 restructuring plan is as follows:
| Restructuring and Related Impairment Charges Recorded |  | Estimated Restructuring and Related Impairment Charges
(In thousands) | Three months ended September 30, 2020 |  | Nine months ended September 30, 2020 (A) |  | Remaining to be Incurred (B) |  | Total to be Incurred (1) (A+B)
Costs recorded in cost of goods sold: |  |  |  |  |  |  |
Contract-based royalties | $ | — |  | $ | — |  | $ | 11,000 |  | $ | 11,000
Inventory write-offs | — |  | — |  | 2,000 |  | 2,000
Total costs recorded in cost of goods sold | — |  | — |  | 13,000 |  | 13,000
Costs recorded in restructuring and related impairment charges: |  |  |  |  |  |  |
Property and equipment impairment | 3,307 |  |  | 26,211 |  |  | 17,789 |  |  | 44,000 |
Intangible asset impairment | — |  |  | — |  |  | 4,000 |  |  | 4,000 |
ROU asset impairment | — |  |  | 290,813 |  |  | 4,187 |  |  | 295,000 |
Employee related costs | 26,410 |  |  | 27,239 |  |  | 2,761 |  |  | 30,000 |
Contract exit costs (2) | 38,520 |  |  | 53,462 |  |  | 124,538 |  |  | 178,000 |
Other restructuring costs | 1,995 |  |  | 12,533 |  |  | 23,467 |  |  | 36,000 |
Total costs recorded in restructuring and related impairment charges | 70,232 |  |  | 410,258 |  |  | 176,742 |  |  | 587,000 |
Total restructuring and related impairment and restructuring related costs | $ | 70,232 |  |  | $ | 410,258 |  |  | $ | 189,742 |  |  | $ | 600,000 |
(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 in connection with the restructuring plan. The Company currently anticipates that most of the total restructuring and related charges will occur by the end of fiscal 2020. (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 | 26,930 |  |  | 42,391 |  |  | 11,843 |
Cash payments charged against reserve | (4,279) |  |  | (14,618) |  |  | (3,699) |
Changes in reserve estimate | (462) |  |  | 42 |  |  | — |
Balance at September 30, 2020 | $ | 22,651 |  |  | $ | 45,658 |  |  | $ | 8,144 |

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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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