XML 33 R10.htm IDEA: XBRL DOCUMENT v3.3.1.900
Restructuring Charges
 12 Months Ended
Jan. 02, 2016
Restructuring and Related Activities [Abstract]  
Restructuring Charges
Restructuring Charges
We account for exit and disposal costs by recognizing a liability for costs associated with an exit or disposal activity at fair value in the period in which it is incurred, or when we cease using the right conveyed by a contract (i.e., the right to use a leased property). We account for severance and outplacement costs by recognizing a liability for employees’ rights to post-employment benefits when management has committed to a plan, due to the existence of a post-employment benefit agreement. These costs are included in “Selling, general, and administrative” expenses in the Consolidated Statements of Operations and Comprehensive Loss, and in “Accrued compensation” or “Other liabilities” on the Consolidated Balance Sheets.
During fiscal 2013, we announced a headcount reduction and closed certain facilities. Final severance payments were completed in the second quarter of fiscal 2015. The lease expired on the remaining facility in the fourth quarter of fiscal 2015, and final payment of the remaining amount, below, was paid immediately subsequent to January 2, 2016, thereby completing the restructuring event.
The table below summarizes our restructuring activity:
 
Reduction in
Force
Activities
 
Facility Lease
Obligation
 
Total
 
(In thousands)
Balance as of January 4, 2014
$
2,550

 
$
928

 
$
3,478

Charges
—

 
—

 
—

Adjustments to reserves
(168
)
 
32

 
(136
)
Payments
(2,069
)
 
(413
)
 
(2,482
)
Balance as of January 3, 2015
313

 
547

 
860

Charges
—

 
—

 
—

Adjustments to reserves
(8
)
 
(49
)
 
(57
)
Payments
(305
)
 
(421
)
 
(726
)
Balance as of January 2, 2016
$
—

 
$
77

 
$
77