XML 30 R16.htm IDEA: XBRL DOCUMENT
v3.22.4

Restructuring | 12 Months Ended
--- | ---
Jan. 01, 2023
Restructuring and Related Activities [Abstract] |
Restructuring | Restructuring 2022 Actions In the first quarter of 2022, the Company took restructuring actions designed to increase efficiency. Restructuring costs incurred in 2022 totaled $1.7 million and were recorded entirely in SG&A expenses in the consolidated statements of earnings, as detailed below (in millions of dollars):
| Severance Costs |  | Lease Termination Costs |  | Total
Professional & Industrial | $ | 0.1 |  |  | $ | 0.2 |  |  | $ | 0.3 |
Education | 0.4 |  |  | — |  |  | 0.4 |
Outsourcing & Consulting | 0.2 |  |  | — |  |  | 0.2 |
Corporate | 0.8 |  |  | — |  |  | 0.8 |
Total | $ | 1.5 |  |  | $ | 0.2 |  |  | $ | 1.7 |
2021 Actions In the fourth quarter of 2021, the Company initiated a series of cost management actions designed to increase operational efficiencies within enterprise functions that provide centralized support to our operating units. The actions are designed to align expenses with current expectations for top-line growth. Restructuring costs incurred in 2021 totaled $4.0 million and are recorded entirely in SG&A expenses in the consolidated statements of earnings, as detailed below (in millions of dollars):
|  |  | Severance Costs |  |
International |  |  | $ | 1.2 |  |  |
Corporate |  |  | 2.8 |  |  |
Total |  |  | $ | 4.0 |  |  |
2020 Actions In the first quarter of 2020, the Company took restructuring actions to align costs with expected revenues, position the organization to adopt a new operating model later in 2020 and to align the U.S. field office facilities footprint with a more technology-enabled service delivery methodology. In the fourth quarter of 2020, the Company took several restructuring actions with a goal to provide sustainable cost reductions as a result of the continuing COVID-19 demand disruption. The restructuring actions included involuntary terminations, a Voluntary Separation Plan ("VSP") and a Voluntary Retirement Plan ("VRP"). Employees were included in the VSP based on the functions that were being reorganized, and not by age or years of service. For the VRP, eligible employees were selected based on their age and years of service. Restructuring costs incurred in 2020 totaled $12.8 million and were recorded entirely in SG&A expenses in the consolidated statements of earnings, as detailed below (in millions of dollars):
| Lease Termination Costs |  | Severance Costs |  | Total
Professional & Industrial | $ | 3.5 |  |  | $ | 2.5 |  |  | $ | 6.0 |
Science, Engineering & Technology | 0.5 |  |  | 0.1 |  |  | 0.6 |
Education | 0.1 |  |  | 0.9 |  |  | 1.0 |
Outsourcing & Consulting | — |  |  | 0.3 |  |  | 0.3 |
International | 0.7 |  |  | 0.7 |  |  | 1.4 |
Corporate | — |  |  | 3.5 |  |  | 3.5 |
Total | $ | 4.8 |  |  | $ | 8.0 |  |  | $ | 12.8 |
Accrual Summary A summary of our global restructuring balance sheet accrual, included in accrued payroll and related taxes and accounts payable and accrued liabilities in the consolidated balance sheet, is detailed below (in millions of dollars):
Balance as of year-end 2020 | $ | 3.5 |
Additions charged to International | 1.2 |
Additions charged to Corporate | 2.8 |
Reductions for cash payments related to all restructuring activities | (4.6) |
Balance as of year-end 2021 | 2.9 |
Additions charged to Professional & Industrial | 0.3 |
Additions charged to Outsourcing & Consulting | 0.2 |
Additions charged to Education | 0.4 |
Additions charged to Corporate | 0.8 |
Reductions for cash payments related to all restructuring activities | (4.0) |
Accrual adjustments | (0.3) |
Balance as of year-end 2022 | $ | 0.3 |
The remaining balance of $0.3 million as of year-end 2022 primarily represents severance costs and the majority is expected to be paid by the first quarter-end 2023. No material adjustments are expected to be recorded.

X
- References No definition available. + Details
Name: | us-gaap_RestructuringAndRelatedActivitiesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4(e)) -URI https://asc.fasb.org/extlink&oid=115931487&loc=d3e140904-122747 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -URI https://asc.fasb.org/topic&trid=2175745 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (e) -URI https://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b)(2) -URI https://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 + Details
Name: | us-gaap_RestructuringAndRelatedActivitiesDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration