As previously disclosed, in the first quarter of fiscal 2021, as the Company continued to evaluate its cost structure, anticipate consumer demand and focus on costs, the Company committed to a plan which has resulted and will result in the termination of operating leases and elimination of certain positions worldwide. As previously disclosed, the Company estimates this plan will cost approximately $22,000 in fiscal 2021. During the three and nine months ended October 2, 2021, the Company recorded restructuring expenses totaling $9,324 ($6,975 after tax) and $20,898 ($15,634 after tax), respectively.

For the three and nine months ended October 2, 2021, the components of the Company’s restructuring expenses were as follows:

	Three Months Ended		Nine Months Ended
	October 2, 2021		October 2, 2021
Lease termination and other related costs	$	2,980	$	12,488
Employee termination benefit costs		6,344		8,410
Total restructuring expenses	$	9,324	$	20,898

For the three and nine months ended October 2, 2021, restructuring expenses were recorded in the Company’s consolidated statements of net income as follows:

	Three Months Ended		Nine Months Ended
	October 2, 2021		October 2, 2021
Cost of revenues	$	5,620	$	16,401
Selling, general and administrative expenses		3,704		4,497
Total restructuring expenses	$	9,324	$	20,898

All expenses were recorded to general corporate expenses and, therefore, there was no impact to the segments.

For the nine months ended October 2, 2021, the Company made payments of $6,623 towards the liability for the lease termination costs and decreased provision estimates by $3. For the nine months ended October 2, 2021, the Company made payments of $1,693 towards the liability for the employee termination benefit costs and decreased provision estimates by $25. The Company expects the remaining lease termination liability of $2,516 and the remaining employee termination benefit liability of $6,692 to be paid in full in fiscal 2023.

As previously disclosed, in the second quarter of fiscal 2020, in connection with its cost-savings initiative, and its continued response to the COVID-19 pandemic and the related shift in market conditions, the Company committed to a plan of reduction in force which has resulted in the elimination of certain positions and termination of employment for certain employees worldwide. To adjust to anticipated consumer demand, the Company evolved its workshop strategy and expanded its restructuring plan to include lease termination and other related costs. For the fiscal year ended January 2, 2021, the Company recorded restructuring expenses totaling $33,092 ($24,756 after tax).

For the fiscal year ended January 2, 2021, the components of the Company’s restructuring expenses were as follows:

	Fiscal Year Ended
	January 2, 2021
Lease termination and other related costs	$	7,989
Employee termination benefit costs		25,103
Total restructuring expenses	$	33,092

For the fiscal year ended January 2, 2021, restructuring expenses were recorded in the Company’s consolidated statements of net income as follows:

	Fiscal Year Ended
	January 2, 2021
Cost of revenues	$	23,300
Selling, general and administrative expenses		9,792
Total restructuring expenses	$	33,092

All expenses were recorded to general corporate expenses and, therefore, there was no impact to the segments.

For the fiscal year ended January 2, 2021, the Company made payments of $645 towards the liability for the lease termination costs. For the fiscal year ended January 2, 2021, the Company made payments of $15,434 towards the liability for the employee termination benefit costs and increased provision estimates by $180.

For the nine months ended October 2, 2021, the Company made payments of $4,649 towards the liability for the lease termination costs and decreased provision estimates by $470. For the nine months ended October 2, 2021, the Company made payments of $6,343 towards the liability for the employee termination benefit costs and decreased provision estimates by $1,136.

The Company expects the remaining lease termination liability of $202 and the remaining employee termination benefit liability of $2,370 to be paid in full in fiscal 2022.