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Costs Associated with LED Business Restructuring Costs Associated with LED Business Restructuring | 12 Months Ended
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Jun. 26, 2016
Restructuring and Related Activities [Abstract] |
Restructuring and Related Activities Disclosure | Costs Associated with LED Business Restructuring In June 2015, our Board of Directors approved a plan to restructure the LED Products business. The restructuring reduced excess capacity and overhead in order to improve the cost structure moving forward. The primary components of the restructuring include the planned sale or abandonment of certain manufacturing equipment, facility consolidation and the elimination of certain positions. The restructuring activity ended in the second quarter of fiscal 2016. During fiscal 2016, the company realized $18.8 million in LED restructuring charges which were partially offset by a $1.1 million gain on the sale of long-lived assets related to the restructuring which were sold for a value in excess of their estimated net realizable value during fiscal 2016. The following table summarizes the actual charges incurred (in thousands):
Capacity and overhead cost reductions | Amounts incurred during fiscal year 2015 |  | Amounts incurred during fiscal year 2016 |  | Cumulative amounts incurred through fiscal year 2016 |  | Affected Line Item in the Consolidated Statements of Loss
Loss on disposal or impairment of long-lived assets |  | $42,716 |  |  |  | $15,506 |  |  |  | $58,222 |  |  | Loss on disposal or impairment of long-lived assets
Severance expense | 2,019 |  |  | 264 |  |  | 2,283 |  |  | Sales, general and administrative expenses
Lease termination and facility consolidation costs | 1,246 |  |  | 3,079 |  |  | 4,325 |  |  | Sales, general and administrative expenses
Increase in channel inventory reserves | 26,479 |  |  | — |  |  | 26,479 |  |  | Revenue, net
Increase in inventory reserves | 11,091 |  |  | — |  |  | 11,091 |  |  | Cost of revenue, net
Total restructuring charges |  | $83,551 |  |  |  | $18,849 |  |  |  | $102,400 |  |  |
In the table above, the lease termination costs relate to the relocation of certain manufacturing operations from a leased facility in Huizhou, China to a company-owned facility which is also in Huizhou, China. In June 2015, the Company ceased using the leased facility and recognized a $0.5 million charge for the lease contract termination cost. In the table above, the severance expense relates to a reduction in manufacturing and support positions. There is not a significant retention period for impacted employees and all severance was paid in fiscal 2016.

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- 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/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4) -URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140904-122747 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 5.P.3) -URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140864-122747 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 + Details
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