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Value Creation Plan (Tables) | 9 Months Ended
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Sep. 29, 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 three quarters ended September 29, 2018 and September 30, 2017:
|  |  |  | (a) | (b) | (c) |
|  |  |  |  | Employee |  |
|  |  |  | Asset | recruitment, | Consulting |
|  |  |  | impairments | retention and | fees and |
|  |  |  | and facility | termination | temporary |
|  |  |  | closure costs | costs | labor costs | Total
|  |  |  | $ | $ | $ | $
September 29, 2018 |  |  |  |
Balance payable (receivable), December 30, 2017(1) | (700) | 4,427 | - | 3,727
Costs incurred and charged to expense | 1,867 | 600 | 410 | 2,877
Cash receipts (payments), net | 1,191 | (4,447) | (110) | (3,366)
Non-cash adjustments | (1,255) | - | - | (1,255)
Balance payable, September 29, 2018(1) | 1,103 | 580 | 300 | 1,983
September 30, 2017 |  |  |  |
Balance payable, December 31, 2016 | - | 1,803 | 1,657 | 3,460
Costs incurred and charged to expense | 10,111 | 9,312 | 15,804 | 35,227
Cash payments | (3,843) | (7,324) | (17,276) | (28,443)
Non-cash adjustments | (6,468) | 567 | - | (5,901)
Balance payable (receivable), September 30, 2017 | (200) | 4,358 | 185 | 4,343
(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 following table summarizes costs incurred since the inception of the Valu e Creation Plan to September 29, 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 | 14,981 | 20,979 | 71,115
Cash payments, net | (9,555) | (14,824) | (20,679) | (45,058)
Non-cash adjustments | (24,497) | 423 | - | (24,074)
Balance payable, September 29, 2018 | 1,103 | 580 | 300 | 1,983
For the quarters and three quarters ended September 29, 2018 and September 30, 2017, costs incurred and charged to expense were recorded in the consolidated statement of operations as follows:
|  |  |  | Quarter ended | Three quarters ended
|  |  |  | September 29, 2018 | September 30, 2017 | September 29, 2018 | September 30, 2017
|  |  |  | $ | $ | $ | $
Cost of goods sold(1) | - | 1,287 | 100 | 1,921
Selling, general and administrative expenses(2) | - | 2,400 | 613 | 20,839
Other expense(3) | 43 | 6,569 | 2,164 | 12,467
|  |  |  | 43 | 10,256 | 2,877 | 35,227
(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 September 29, 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 - $nil (September 30, 2017 – $0.2 million); Consumer Products operating segment - $nil (September 30, 2017 – $6.4 million); and Corporate Services - $0.0 (September 30, 2017 – $0.0 million). For the three quarters ended September 29, 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 (September 30, 2017 – $0.2 million); Consumer Products o perating segment - $1.3 million (September 30, 2017 – $11.2 million); and Corporate Services - $0.2 million (September 30, 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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