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Value Creation Plan (Tables) | 6 Months Ended
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Jun. 30, 2018
Restructuring And Related Activities [Abstract] |
Schedule Of Restructuring And Related Costs [Table Text Block] | The following table summarizes costs incurred under the Value Creation Plan for the two quarters ended June 30, 2018 and July 1, 2017:
|  |  |  | (a) | (b) | (c) |
|  |  |  |  | Employee |  |
|  |  |  | Asset | recruitment, | Consulting |
|  |  |  | impairments | retention and | fees and |
|  |  |  | and facility | termination | temporary |
|  |  |  | closure costs | costs | labor costs | Total
|  |  |  | $ | $ | $ | $
June 30, 2018 |  |  |  |
Balance payable (receivable), December 30, 2017(1) | (700) | 4,427 | - | 3,727
Costs incurred and charged to expense | 1,867 | 557 | 410 | 2,834
Cash receipts (payments), net | 607 | (4,115) | (110) | (3,618)
Non-cash adjustments | (1,255) | - | - | (1,255)
Balance payable, June 30, 2018(1) | 519 | 869 | 300 | 1,688
July 1, 2017 |  |  |  |
Balance payable, December 31, 2016 | - | 1,803 | 1,657 | 3,460
Costs incurred and charged to expense | 4,357 | 6,028 | 14,586 | 24,971
Cash payments | (3,843) | (5,263) | (11,312) | (20,418)
Non-cash adjustments | (714) | 327 | - | (387)
Balance payable (receivable), July 1, 2017 | (200) | 2,895 | 4,931 | 7,626
(1) Balance payable was included in accounts payable and accrued liabilities and balance receivable was included in accounts receivable on the consolidated balance sheet. The f ollowing table summarizes costs incurred since the inception of the Value Creation Plan to June 30, 2018:
|  |  |  |  | Employee |  |
|  |  |  | Asset | recruitment, | Consulting |
|  |  |  | impairments | retention and | fees and |
|  |  |  | and facility | termination | temporary |
|  |  |  | closure costs | costs | labor costs | Total
|  |  |  | $ | $ | $ | $
Costs incurred and charged to expense | 35,155 | 14,938 | 20,979 | 71,072
Cash payments, net | (10,139) | (14,492) | (20,679) | (45,310)
Non-cash adjustments | (24,497) | 423 | - | (24,074)
Balance payable, June 30, 2018 | 519 | 869 | 300 | 1,688
For the quarters and two quarters ended June 30, 2018 and July 1, 2017, costs incurred and charged to expense were recorded in the consolidated statement of operations as follows:
|  |  |  | Quarter ended | Two quarters ended
|  |  |  | June 30, 2018 | July 1, 2017 | June 30, 2018 | July 1, 2017
|  |  |  | $ | $ | $ | $
Cost of goods sold(1) | - | 262 | 100 | 634
Selling, general and administrative expenses(2) | 300 | 7,001 | 613 | 18,439
Other expense(3) | 339 | 425 | 2,121 | 5,898
|  |  |  | 639 | 7,688 | 2,834 | 24,971
(1) F acility closure costs, including inventory write-downs, recorded in cost of goods sold were allocated to the Consumer Products operating segment. (2) Consulting/professional fees and temporary labor costs, and employee recruitment, relocation and retention costs recorded in selling, general and administrative expenses were allocated to Corporate Services. (3) For the quarter ended June 30, 2018, asset impairment, lease obligation and employee termination costs recorded in other expense were allocate d as follows: Raw Material Sourcing and Supply operating segment - $0.3 million (July 1, 2017 – $nil); Consumer Products operating segment - $nil (July 1, 2017 – $0.1 million); and Corporate Services - $nil (July 1, 2017 – $0.3 million). For the two quarters ended June 30, 2018, asset impairment, lease obligation and employee termination costs recorded in other expense were allocated as follows: Raw Material Sourcing and Supply operating segment - $0.7 million (July 1, 2017 – $nil); Consumer Products o perating segment - $1.3 million (July 1, 2017 – $4.8 million); and Corporate Services - $0.1 million (July 1, 2017 – $1.1 million).

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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://www.xbrl.org/2003/role/presentationRef -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 2: http://www.xbrl.org/2003/role/presentationRef -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=27011515&loc=d3e140904-122747 Reference 3: http://www.xbrl.org/2003/role/presentationRef -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=27011515&loc=d3e140864-122747 + Details
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