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Value Creation Plan (Tables) | 12 Months Ended
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Dec. 28, 2019
Restructuring and Related Activities [Abstract] |
Schedule Of Restructuring And Related Costs [Table Text Block] |
|  | (a) |  |  | (b) |  |  | (c) |  |  |  |
|  |  |  |  | Employee |  |  |  |  |  |  |
|  | Asset |  |  | recruitment, |  |  | Consulting |  |  |  |
|  | impairments |  |  | retention and |  |  | fees and |  |  |  |
|  | and facility |  |  | termination |  |  | temporary |  |  |  |
|  | closure costs |  |  | costs |  |  | labor costs |  |  | Total |
|  | $ |  |  | $ |  |  | $ |  |  | $ |
2019 |  |  |  |  |  |  |  |  |  |  |  |
Balance payable, beginning of year |  | 477 |  |  | 436 |  |  | — |  |  | 913 |
Costs incurred and charged to expense |  | 308 |  |  | 7,988 |  |  | 1,353 |  |  | 9,649 |
Cash payments, net |  | (584 | ) |  | (8,529 | ) |  | (1,353 | ) |  | (10,466 | )
Non-cash adjustments |  | — |  |  | 4,131 |  |  | — |  |  | 4,131 |
Balance payable, end of year(1) |  | 201 |  |  | 4,026 |  |  | — |  |  | 4,227 |
2018 |  |  |  |  |  |  |  |  |  |  |  |
Balance payable (receivable), beginning of year |  | (700 | ) |  | 4,427 |  |  | — |  |  | 3,727 |
Costs incurred and charged to expense |  | 1,364 |  |  | 600 |  |  | 410 |  |  | 2,374 |
Cash receipts (payments), net |  | 1,068 |  |  | (4,591 | ) |  | (410 | ) |  | (3,933 | )
Non-cash adjustments |  | (1,255 | ) |  | — |  |  | — |  |  | (1,255 | )
Balance payable, end of year(1) |  | 477 |  |  | 436 |  |  | — |  |  | 913 |
2017 |  |  |  |  |  |  |  |  |  |  |  |
Balance payable, beginning of year |  | — |  |  | 1,803 |  |  | 1,657 |  |  | 3,460 |
Costs incurred and charged to expense |  | 21,766 |  |  | 11,618 |  |  | 16,528 |  |  | 49,912 |
Cash payments, net |  | (10,746 | ) |  | (9,683 | ) |  | (18,185 | ) |  | (38,614 | )
Non-cash adjustments |  | (11,720 | ) |  | 689 |  |  | — |  |  | (11,031 | )
Balance payable (receivable), end of year |  | (700 | ) |  | 4,427 |  |  | — |  |  | 3,727 |
(1) Balance payable was included in accounts payable and accrued liabilities on the consolidated balance sheets. (a) Asset impairments and facility closure costs For the year ended December 28, 2019, costs incurred included costs to dismantle and move equipment from the Company's former soy extraction facility in Heuvelton, New York, which was closed in December 2016. As at December 28, 2019, the balance payable represented the remaining lease obligation related to the Company's former nutrition bar facility, which extends until December 2020. For the year ended December 29, 2018, costs incurred included an accrual for the remaining lease payments (net of sublease rentals) related to the vacated nutrition bar facility, and a loss on the disposal of the Company's Wahpeton, North Dakota, roasting facility. Net cash receipts included net proceeds on the sale of the roasting facility of $0.7 million and proceeds on the sale of nutrition bar equipment of $0.7 million. For the year ended December 30, 2017, costs incurred included an asset impairment loss of $3.7 million related to the closure of the Company's juice processing facility, and closure costs of $0.6 million incurred by the Company for rent and maintenance of the facility prior to its disposal. In addition, costs incurred included asset impairment losses related to the exits from flexible resealable pouch and nutrition bar operations of $16.1 million, and consolidation of the Company’s roasted snack operations of $1.3 million. Cash payments in 2017 related to the early buy-out of equipment leases related to exited operations, net of proceeds on the disposal of those assets. (b) Employee recruitment, retention and termination costs For the year ended December 28, 2019, costs incurred included severance benefits related to employee terminations in connection with the workforce reduction program, and cost rationalizations associated with the sale of the soy and corn business, as well as accrued severance benefits for employees affected by the corporate office consolidation. In addition, recruitment, relocation and termination costs were incurred in connection with CEO transition in February 2019 and CFO transition in September 2019. Employee termination costs were recognized net of the reversal of $4.1 million of previously recognized stock-based compensation related to forfeited awards of terminated employees. As at December 28, 2019, the balance payable included accrued severance benefits payable to the Company's former CFO and other corporate office employees in 2020, and payable to certain other former employees through salary continuance extending up to 24 months, as well as accrued retention bonuses for certain employees who remain employed by the Company through specified dates in 2020. For the years ended December 29, 2018 and December 30, 2017, cost incurred included third-party recruiting fees incurred to identify and retain new employees; reimbursement of relocation costs for new employees; retention and signing bonuses accrued for certain existing and new employees; and severance benefits, net of forfeitures of stock-based awards, and legal costs related to employee terminations. (c) Consulting fees and temporary labor costs Represents the cost for third-party consultants and temporary labor engaged to support the initial design and implementation of the Value Creation Plan, which efforts were substantially completed during 2017, as well as other professional fees incurred in support of other measures subsequently taken under the plan. The following table summarizes costs incurred since the inception of the Value Creation Plan in 2016 to December 28, 2019:
|  |  |  |  | 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 |  | 34,960 |  |  | 22,969 |  |  | 22,332 |  |  | 80,261 |
Cash payments, net |  | (10,262 | ) |  | (23,497 | ) |  | (22,332 | ) |  | (56,091 | )
Non-cash adjustments |  | (24,497 | ) |  | 4,554 |  |  | — |  |  | (19,943 | )
Balance payable, December 28, 2019 |  | 201 |  |  | 4,026 |  |  | — |  |  | 4,227 |
For the years ended December 28, 2019, December 29, 2018 and December 30, 2017, costs incurred and charged to expense were recorded in the consolidated statement of operations as follows:
| December 28, 2019 | December 29, 2018 | December 30, 2017
| $ | $ | $
Cost of goods sold(1) | — | 100 | 3,189
Selling, general and administrative expenses(2) | 3,556 | 613 | 22,894
Other expense(3) | 6,093 | 1,661 | 23,829
| 9,649 | 2,374 | 49,912
(1) Inventory write-downs and facility closure costs recorded in cost of goods sold were allocated to Plant-Based Foods and Beverages. (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 year ended December 28, 2019, costs recorded in other expense were allocated as follows: Global Ingredients - $0.2 million (December 29, 2018 - $nil; December 30, 2017 - $3.9 million); Plant-Based Foods and Beverages - $0.5 million (December 29, 2018 - $1.4 million; December 30, 2017 - $16.8 million); Fruit-Based Foods and Beverages - $1.0 million (December 29, 2018 - $0.1 million; December 30, 2017 - $1.3 million); and Corporate Services - $4.3 million (December 29, 2018 - $0.2 million; December 30, 2017 - $1.8 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://fasb.org/us-gaap/role/ref/legacyRef -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=115931487&loc=d3e140864-122747 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -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 3: http://fasb.org/us-gaap/role/ref/legacyRef -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=115931487&loc=d3e140904-122747 + Details
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