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v3.23.2

Note 4 - Restructuring Charges - Charges Related to the Wind Down Plan (Details) - USD ($) $ in Thousands | 3 Months Ended | 6 Months Ended
--- | --- | ---
Jul. 01, 2023 | Jun. 25, 2022 | Jul. 01, 2023 | Jun. 25, 2022
Costs accrued | $ 416 | $ 7 | $ 1,304 | $ 583
Employee Severance [Member] | MCT Integration Program [Member] |  |  |  |
Accrued restructuring, balance |  |  | 0 |
Costs accrued |  |  | 1,217 |
Amounts paid or charged |  |  | (813) |
Accrued restructuring, balance | 404 |  | 404 |
Employee Severance [Member] | Xcerra Integration Program [Member] |  |  |  |
Accrued restructuring, balance |  |  |  | 348
Costs accrued |  |  |  | (15)
Amounts paid or charged |  |  |  | (269)
Impact of currency exchange |  |  |  | (4)
Accrued restructuring, balance |  | 60 |  | 60
Other Restructuring [Member] | MCT Integration Program [Member] |  |  |  |
Accrued restructuring, balance |  |  | 0 |
Costs accrued |  |  | 87 |
Amounts paid or charged |  |  | (49) |
Accrued restructuring, balance | 38 |  | 38 |
Other Restructuring [Member] | Xcerra Integration Program [Member] |  |  |  |
Accrued restructuring, balance |  |  |  | 0
Costs accrued |  |  |  | 598
Amounts paid or charged |  |  |  | (598)
Impact of currency exchange |  |  |  | 0
Accrued restructuring, balance |  | 0 |  | 0
Employee Severance and Other Exit Costs [Member] | MCT Integration Program [Member] |  |  |  |
Accrued restructuring, balance |  |  | 0 |
Costs accrued |  |  | 1,304 |
Amounts paid or charged |  |  | (862) |
Accrued restructuring, balance | $ 442 |  | $ 442 |
Employee Severance and Other Exit Costs [Member] | Xcerra Integration Program [Member] |  |  |  |
Accrued restructuring, balance |  |  |  | 348
Costs accrued |  |  |  | 583
Amounts paid or charged |  |  |  | (867)
Impact of currency exchange |  |  |  | (4)
Accrued restructuring, balance |  | $ 60 |  | $ 60

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- Definition Amount of cash payments made as the result of exit or disposal activities. Excludes payments associated with a discontinued operation or an asset retirement obligation. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482017/420-10-50-1 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 17 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-17 + Details
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- Definition Amount of expenses associated with exit or disposal activities pursuant to an authorized plan. Excludes expenses related to a discontinued operation or an asset retirement obligation. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 45 -Paragraph 28 -Subparagraph (b) -SubTopic 10 -Topic 230 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4(b)(1)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479823/420-10-S99-2 Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482047/420-10-45-3 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 5.P.3) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479823/420-10-S99-1 + Details
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- Definition Carrying amount (including both current and noncurrent portions of the accrual) as of the balance sheet date pertaining to a specified type of cost associated with exit from or disposal of business activities or restructuring pursuant to a duly authorized plan. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482017/420-10-50-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 5.P.4(b)(2)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479823/420-10-S99-2 + Details
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- Definition Amount of foreign currency translation gain (loss) which decreases (increases) the restructuring reserve. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482017/420-10-50-1 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4(b)(2)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479823/420-10-S99-2 + Details
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