Other Expense (Income), Net

9 Months Ended

Sep. 28, 2019

Other Income and Expenses [Abstract]

Other Expense (Income), Net [Text Block]

12. Other Expense (Income), Net

The components of other expense (income) were as follows:

		Quarter ended			Three quarters ended
		September 28, 2019		September 29, 2018	September 28, 2019		September 29, 2018
		$		$	$		$
Gain (loss) on sale of soy and corn business (see note 4)		1,109		—	(44,269	)	—
Employee termination and recruitment costs⁽¹⁾		3,222		43	5,290		397
Facility closure and lease termination costs⁽²⁾		—		—	308		1,767
Product withdrawal and recall costs⁽³⁾		—		1,010	260		1,455
Settlement gains⁽⁴⁾		(1,332	)	—	(1,839	)	—
Increase (decrease) in fair value of contingent consideration
	(see note 6(3))	—		25	—		(2,348	)
Other		324		58	506		46
		3,323		1,136	(39,744	)	1,317

(1) Employee termination and recruitment costs

For the three quarters ended September 28, 2019, expenses represent severance benefits of $6.9 million for employees terminated in connection with the Value Creation Plan, net of the reversal of $2.9 million of previously recognized stock-based compensation expense related to forfeited awards previously granted to those employees. In addition, expenses include recruitment, relocation and termination costs related to the Company's CEO and CFO transitions.

For the quarter and three quarters ended September 29, 2018, the expense represents severance benefits incurred in connection with the Value Creation Plan.

(2) Facility closure and lease termination costs

For the three quarters ended September 28, 2019, expenses include costs to dismantle and move equipment from the Company's former soy extraction facility located in Heuvelton, New York, which was sold in April 2019.

For the three quarters ended September 29, 2018, expenses include the recognition of the remaining lease obligation related to the Company's former nutrition bar facility, and an impairment loss and closure costs related to the disposal of the Company's former roasting facility located in Wahpeton, North Dakota.

(3) Product withdrawal and recall costs

For the quarters and three quarters ended September 28, 2019 and September 29, 2018, expenses represent product withdrawal and recall costs that were not eligible for reimbursement under the Company's insurance policies or exceeded the limits of those policies, including certain costs related to the voluntary recall of certain roasted sunflower kernel products initiated by the Company during the second quarter of 2016.

(4) Settlement gains

For the quarter and three quarters ended September 28, 2019, the Company recognized settlement gains resulting from a legal matter and a project cancellation.