18. Other Expense (Income), Net

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

	January 2, 2021		December 28, 2019		December 29, 2018
	$		$		$
Loss on foreign currency forward contract (see note 3)	12,658		—		—
Long-lived asset impairments and facility closure costs⁽¹⁾	9,045		308		1,264
Employee termination and recruitment costs⁽²⁾	1,881		5,548		397
Gain on sale of soy and corn business (see note 4)	—		(44,027	)	—
Product withdrawal and recall cost (recovery)⁽³⁾	(322	)	260		1,470
Settlement loss (gain)⁽⁴⁾	179		(3,065	)	—
Reserve for notes receivable⁽⁵⁾	—		—		2,232
Other	(48	)	337		(121	)
	23,393		(40,639	)	5,242

(1) Long-lived asset impairments and facility closure costs

For the year ended January 2, 2021, expenses include costs incurred under the Value Creation Plan of $6.3 million related to the Company's exit from its Santa Maria, California, frozen fruit processing facility and in connection with the Company's corporate office consolidation. In addition, expenses include the write-down of $2.7 million of operating lease right-of-use and owned assets related to the consolidation of roasting lines at the Company's Crookston, Minnesota, facility.

For the year ended December 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 year ended December 29, 2018, expenses include the remaining lease obligation (net of sublease rentals) related to the vacated nutrition bar processing facility, and an additional impairment loss and closure costs related to the disposal of the Company's former roasting facility located in Wahpeton, North Dakota.

(2) Employee termination and recruitment costs

For the year ended January 2, 2021, expense represents severance benefits of $2.8 million mainly related to employees terminated in connection with the exit from the Company's Santa Maria facility under the Value Creation Plan, offset by the reversal of $0.9 million of previously recognized stock-based compensation expense related to forfeited awards previously granted to terminated employees.

For the year ended December 28, 2019, expenses represent severance benefits of $8.4 million for employees terminated in connection with the workforce reduction program and corporate office consolidation under the Value Creation Plan. In addition, expenses include recruitment, relocation and termination costs related to the Company's new CEO and CFO appointments. Expenses were partially offset by the reversal of $4.1 million of previously recognized stock-based compensation expense related to forfeited awards previously granted to terminated employees.

For the year ended December 29, 2018, expenses represent severance benefits incurred in connection with the Value Creation Plan.

For the year ended January 2, 2021, income represents the reversal of previously accrued costs related to a withdrawal of certain consumer-packaged products. These costs were recognized in other expense in 2016.

For the years ended December 28, 2019 and December 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 in 2016.

For the year ended January 2, 2021, the Company recognized a $2.4 million loss on the settlement of a customer claim related to the 2016 sunflower product recall (see note 23), which included a cash settlement payment of $4.4 million, partially offset by the receipt of related insurance proceeds. This loss was offset by gains of $2.2 million recognized on the settlement of unrelated matters.

For the year ended December 28, 2019, the Company recognized gains on the settlement of certain legal matters and a project cancellation.

For the year ended December 29, 2018, loss represents a bad debt reserve for notes receivable associated with a previously sold business.