RESTRUCTURING

The Company has implemented a restructuring program to streamline its international operations and functions as well as to consolidate its organization structure to achieve our cost-reduction, productivity and efficiency initiatives. The accrued cost as at April 1, 2017 will be paid between fiscal 2017 and fiscal 2018.

The following table is a summary of activity related to the Company’s restructuring and other charges for the three and six months ended April 1, 2017 and April 2, 2016:



	Three months ended									Six months ended
	April 1, 2017									April 1, 2017
(in thousands)	Beginning of period ⁽¹⁾		Expenses ⁽²⁾		Payments			End of period ⁽¹⁾		Beginning of period ⁽¹⁾		Expenses ⁽²⁾		Payments			End of period ⁽¹⁾
Severance and benefits	$	—	$	—	$	—		$	—	$	37	$	—	$	(37	)	$	—
Other exit costs	3,633		—		(1,575		)	2,058		6,525		—		(4,467		)	2,058
	$	3,633	$	—	$	(1,575	)	$	2,058	$	6,562	$	—	$	(4,504	)	$	2,058



	Three months ended									Six months ended
	April 2, 2016									April 2, 2016
(in thousands)	Beginning of period ⁽¹⁾		Expenses ⁽²⁾		Payments			End of period ⁽¹⁾		Beginning of period ⁽¹⁾		Expenses ⁽²⁾		Payments			End of period ⁽¹⁾
Severance and benefits	$	665	$	46	$	(545	)	$	166	$	1,538	$	661	$	(2,033	)	$	166


(1)	Included within accrued expenses and other current liabilities on the Consolidated Condensed Balance Sheets.


(2)	Provision for severance and benefits and other exit costs are included within selling, general and administrative expenses on the Consolidated Condensed Statements of Operations.