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Restructuring
9 Months Ended
Sep. 29, 2019
Restructuring and Related Activities [Abstract]  
Restructuring Restructuring
In the first quarter of 2019, the Company took restructuring actions to transform operations in order to drive growth and operational effectiveness primarily in the U.S. branch-based staffing operations.
Restructuring costs incurred in 2019 totaled $5.6 million, all of which is within the Americas Staffing segment. The restructuring costs, which are all severance related, were recorded in selling, general and administrative (“SG&A”) expenses in the consolidated statements of earnings.
 

A summary of the global restructuring balance sheet accrual, included in accrued payroll and related taxes, is detailed below (in millions of dollars).
Balance as of year-end 2018
$

Additions charged to Americas Staffing
6.3

Reductions for cash payments
(0.2
)
Balance as of first quarter-end 2019
6.1

Reductions for cash payments
(3.1
)
Accrual adjustments
(0.6
)
Balance as of second quarter-end 2019
2.4

Reductions for cash payments
(1.4
)
Accrual adjustments
(0.1
)
Balance as of third quarter-end 2019
$
0.9


The remaining balance of $0.9 million as of third quarter-end 2019 represents severance costs, and the majority is expected to be paid by the end of 2019. No material adjustments are expected to be recorded.