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Restructuring (Tables) | 9 Months Ended
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Sep. 25, 2021
Restructuring and Related Activities [Abstract] |
Restructuring and Related Costs | The following is a summary of the charges incurred:
| Thirteen Weeks Ended September 25, 2021 |  | Thirteen Weeks Ended September 26, 2020 |  | Thirty-nine Weeks Ended September 25, 2021 |  | Thirty-nine Weeks Ended September 26, 2020
Facility consolidation (1) |  |  |  |  |  |  |
Labor expenses | $ | — |  |  | $ | 19 |  |  | $ | — |  |  | $ | 396 |
Inventory valuation adjustments | — |  |  | 47 |  |  | — |  |  | 47 |
Consulting and legal fees | 26 |  |  | 63 |  |  | 26 |  |  | 114 |
Other expenses | — |  |  | 51 |  |  | 5 |  |  | 713 |
Rent and related charges | — |  |  | 434 |  |  | — |  |  | 1,523 |
Severance | 436 |  |  | 37 |  |  | 466 |  |  | 569 |
Total | $ | 462 |  |  | $ | 651 |  |  | $ | 497 |  |  | $ | 3,362 |
(1)Facility consolidation includes labor expense related to organizing inventory and equipment in preparation for the facility consolidation, consulting and legal fees related to the project, and other expenses. These expenses were included in SG&A on the Condensed Consolidated Statement of Comprehensive Loss. Charges incurred in part of the United States Restructuring Plan included:
| Thirteen Weeks Ended September 25, 2021 |  | Thirteen Weeks Ended September 26, 2020 |  | Thirty-nine Weeks Ended September 25, 2021 |  | Thirty-nine Weeks Ended September 26, 2020
Management realignment & integration |  |  |  |  |  |  |
Severance | $ | — |  |  | $ | — |  |  | $ | 74 |  |  | $ | 880 |
Facility closures |  |  |  |  |  |  |
Severance | — |  |  | 489 |  |  | — |  |  | 893 |
Inventory valuation adjustments | — |  |  | 1,568 |  |  | — |  |  | 1,568 |
Other | — |  |  | 974 |  |  | — |  |  | $ | 1,003 |
Total | $ | — |  |  | $ | 3,031 |  |  | $ | 74 |  |  | $ | 4,344 |
Schedule of Restructuring Reserve by Type of Cost | The following represents the roll forward of Canada restructuring reserves for the current period:
|  | Severance and related expense
Balance as of December 28, 2019 |  | $ | 1,121 |
Restructuring charges |  | 707 |
Cash paid |  | (1,519) |
Balance as of December 26, 2020 |  | $ | 309 |
Restructuring charges |  | 466 |
Cash paid |  | (468) |
Balance as of September 25, 2021 |  | $ | 307 |
The following represents the roll forward of United States restructuring reserves for the current period:
|  | Severance and related expense
Balance as of December 28, 2019 |  | $ | 3,286 |
Restructuring charges |  | 1,789 |
Cash paid |  | (4,250) |
Balance as of December 26, 2020 |  | $ | 825 |
Restructuring charges |  | 74 |
Cash paid |  | (822) |
Balance as of September 25, 2021 |  | $ | 77 |

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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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