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Restructuring (Tables)

12 Months Ended

Jan. 01, 2023

Restructuring and Related Activities [Abstract]

Restructuring and Related Costs

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

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

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

Summary of Restructuring Reserve

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

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- References

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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)
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-Name Accounting Standards Codification
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-Name Accounting Standards Codification
-Topic 420
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- Definition

Tabular disclosure of an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-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

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 420
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SAB Topic 5.P.4(b)(2))
-URI https://asc.fasb.org/extlink&oid=115931487&loc=d3e140904-122747

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