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Restructuring (Tables) | 9 Months Ended
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Oct. 01, 2023
Restructuring and Related Activities [Abstract] |
Restructuring and Related Costs | The restructuring and transformation costs included in SG&A are detailed below for the third quarter and September year-to-date 2023 (in millions of dollars):
| Third Quarter |  | September Year to Date
| Severance Costs |  | Lease Termination Costs, Transformation and Other |  | Total |  | Severance Costs |  | Lease Termination Costs, Transformation and Other |  | Total
Professional & Industrial | $ | 3.6 |  |  | $ | 0.4 |  |  | $ | 4.0 |  |  | $ | 6.6 |  |  | $ | 0.7 |  |  | $ | 7.3 |
Science, Engineering & Technology | 0.6 |  |  | 0.1 |  |  | 0.7 |  |  | 1.0 |  |  | 0.2 |  |  | 1.2 |
Education | 0.6 |  |  | — |  |  | 0.6 |  |  | 1.0 |  |  | — |  |  | 1.0 |
Outsourcing & Consulting | 1.8 |  |  | — |  |  | 1.8 |  |  | 2.3 |  |  | — |  |  | 2.3 |
International | — |  |  | — |  |  | — |  |  | 0.6 |  |  | — |  |  | 0.6 |
Corporate | 3.8 |  |  | 4.5 |  |  | 8.3 |  |  | 4.6 |  |  | 10.6 |  |  | 15.2 |
Total | $ | 10.4 |  |  | $ | 5.0 |  |  | $ | 15.4 |  |  | $ | 16.1 |  |  | $ | 11.5 |  |  | $ | 27.6 |
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 |
Accruals | 6.6 |
Reductions for cash payments | (1.0) |
Balance as of first quarter-end 2023 | 5.9 |
Accruals | 5.9 |
Reductions for cash payments | (3.0) |
Accrual adjustments | (0.3) |
Balance as of second quarter-end 2023 | 8.5 |
Accruals | 15.4 |
Reductions for cash payments | (13.0) |
Accrual adjustments and write-offs | (0.3) |
Balance as of third quarter-end 2023 | $ | 10.6 |

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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 -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 5.P.3) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479823/420-10-S99-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482017/420-10-50-1 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 5.P.4) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479823/420-10-S99-2 + 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 -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482017/420-10-50-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4(b)(2)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479823/420-10-S99-2 + Details
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