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Restructuring (Tables) | 3 Months Ended
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Apr. 02, 2023
Restructuring and Related Activities [Abstract] |
Restructuring and Related Costs | Restructuring costs incurred in the first quarter of 2023 totaled $5.7 million and were recorded entirely in selling, general and administrative ("SG&A") expenses in the consolidated statements of earnings, as detailed below (in millions of dollars):
| Severance Costs |  | Lease Termination and Other Costs |  | Total
Professional & Industrial | $ | 2.7 |  |  | $ | 0.3 |  |  | $ | 3.0 |
Science, Engineering & Technology | 0.4 |  |  | 0.1 |  |  | 0.5 |
Education | 0.1 |  |  | — |  |  | 0.1 |
Outsourcing & Consulting | 0.6 |  |  | — |  |  | 0.6 |
International | 0.6 |  |  | — |  |  | 0.6 |
Corporate | 0.2 |  |  | 0.7 |  |  | 0.9 |
Total | $ | 4.6 |  |  | $ | 1.1 |  |  | $ | 5.7 |
Restructuring costs incurred in the first quarter of 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 |
Schedule of Restructuring Balance Sheet Accrual | A summary of the 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 2022 | $ | 0.3 |
Additions charged to Professional & Industrial | 3.0 |
Additions charged to Science, Engineering & Technology | 0.5 |
Additions charged to Outsourcing & Consulting | 0.6 |
Additions charged to Education | 0.1 |
Additions charged to International | 0.6 |
Additions charged to Corporate | 0.9 |
Reductions for cash payments related to all restructuring activities | (1.0) |
Balance as of first quarter-end 2023 | $ | 5.0 |

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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) -URI https://asc.fasb.org/extlink&oid=115931487&loc=d3e140864-122747 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -URI https://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 5.P.4) -URI https://asc.fasb.org/extlink&oid=115931487&loc=d3e140904-122747 + Details
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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 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -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 + Details
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