XML 17 R17.htm IDEA: XBRL DOCUMENT
v3.20.1

Restructuring and Related Charges | 3 Months Ended
--- | ---
Mar. 27, 2020
Restructuring and Related Activities [Abstract] |
Restructuring and Related Charges | RESTRUCTURING AND RELATED CHARGES The Company has implemented several restructuring plans in an effort to better align its resources with its business strategy. The goal of these plans was to bring operational expenses to appropriate levels relative to the Company’s net revenues, while simultaneously implementing extensive company-wide expense control programs. The restructuring plans have primarily been comprised of excess facilities, severance payments and termination benefits related to headcount reductions. The Company accounts for its restructuring plans under the authoritative guidance for exit or disposal activities. The restructuring and related charges are included in “Cost of revenue” and “Operating expenses - Restructuring and related charges” in the Condensed Consolidated Statements of Operations. The following table summarizes the restructuring and related charges (in thousands):
| Three months ended
| March 27, 2020 |  | March 29, 2019
Restructuring and related charges in: |  |  |
Cost of revenue | $ | (73 | ) |  | $ | 301 |
Operating expenses - Restructuring and related charges | 676 |  |  | 57 |
Total restructuring and related charges | $ | 603 |  |  | $ | 358 |
As of March 27, 2020 and December 31, 2019, the Company’s total restructuring liability was $3.1 million and $4.9 million, respectively, of which $1.9 million and $1.5 million, respectively, were reported as a component of “Accrued and other current liabilities”, and the remaining $1.2 million and $3.4 million, respectively, were reported as a component of “Other non-current liabilities” on the Company’s Condensed Consolidated Balance Sheets. The following table summarizes the activities related to the Company’s restructuring plans during the three months ended March 27, 2020 (in thousands):
|  | Excess facilities |  | Severance and benefits |  | French VDP |  | Others |  | Total
Balance at December 31, 2019 |  | $ | 720 |  |  | $ | 3,294 |  |  | $ | 806 |  |  | $ | 30 |  |  | $ | 4,850 |
Charges for current period |  | — |  |  | 563 |  |  | 40 |  |  | — |  |  | 603 |
Cash payments |  | (463 | ) |  | (1,252 | ) |  | (526 | ) |  | — |  |  | (2,241 | )
Others |  | — |  |  | (80 | ) |  | (46 | ) |  | — |  |  | (126 | )
Balance at March 27, 2020 |  | $ | 257 |  |  | $ | 2,525 |  |  | $ | 274 |  |  | $ | 30 |  |  | $ | 3,086 |

X
- References No definition available. + Details
Name: | us-gaap_RestructuringAndRelatedActivitiesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -URI http://asc.fasb.org/topic&trid=2175745 + Details
Name: | us-gaap_RestructuringAndRelatedActivitiesDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration