XML 54 R32.htm IDEA: XBRL DOCUMENT
v3.22.1

RESTRUCTURING (Tables) | 12 Months Ended
--- | ---
Jan. 02, 2022
Restructuring and Related Activities [Abstract] |
Schedule of Restructuring Charges by Plan | The following table summarizes the period-to-date restructuring charges by plan recognized in our Consolidated and Combined Statements of Operations:
| Fiscal Year Ended
(In thousands) | January 2, 2022 |  | January 3, 2021 |  | December 29, 2019
SunPower Restructuring Plans: |  |  |  |  |
Severance and benefits | $ | — |  |  | $ | — |  |  | $ | (234) |
Other costs(1) | — |  |  | — |  |  | (283) |
Total SunPower Restructuring Plans | — |  |  | — |  |  | (517) |
May 2021 Restructuring Plan: |  |  |  |  |
Severance and benefits | 4,313 |  |  | — |  |  | — |
Impairment of assets | 252 |  |  | — |  |  | — |
Total May 2021 Restructuring Plan | 4,565 |  |  | — |  |  | — |
Other Restructuring: |  |  |  |  |
Severance and benefits | 1,077 |  |  | — |  |  | — |
Impairment and accelerated depreciation of assets | 2,440 |  |  | — |  |  | — |
Other costs(1) | 2 |  |  | — |  |  | — |
Total Other Restructurings | 3,519 |  |  | — |  |  | — |
Total restructuring charges (credits) | $ | 8,084 |  |  | $ | — |  |  | $ | (517) |
(1)Other costs primarily represent associated legal and advisory services, and costs of relocating employees.
Schedule of Restructuring Reserve | The following table summarizes the restructuring reserve movements during fiscal year 2021:
(In thousands) | January 3, 2021 |  | Charges (Credits) |  | Recovery (Payments) |  | January 2, 2022
May 2021 Restructuring Plan: |  |  |  |  |  |  |
Severance and benefits | $ | — |  |  | $ | 4,313 |  |  | $ | (3,136) |  |  | $ | 1,177 |
Impairment and accelerated depreciation of assets | — |  |  | 252 |  |  | (252) |  |  | — |
Total May 2021 Restructuring Plan | — |  |  | 4,565 |  |  | (3,388) |  |  | 1,177 |
Other Restructuring: |  |  |  |  |  |  |
Severance and benefits | — |  |  | 1,077 |  |  | (1,077) |  |  | — |
Impairment and accelerated depreciation of assets | — |  |  | 2,440 |  |  | (2,440) |  |  | — |
Other costs(1) | — |  |  | 2 |  |  | (2) |  |  | — |
Total Other Restructurings | — |  |  | 3,519 |  |  | (3,519) |  |  | — |
Total restructuring charges | $ | — |  |  | $ | 8,084 |  |  | $ | (6,907) |  |  | $ | 1,177 |
(1)Other costs primarily represent associated legal and advisory services, and costs of relocating employees.

X
- References No definition available. + Details
Name: | us-gaap_RestructuringAndRelatedActivitiesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- 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 http://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 http://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 http://asc.fasb.org/extlink&oid=115931487&loc=d3e140904-122747 + Details
Name: | us-gaap_ScheduleOfRestructuringAndRelatedCostsTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- 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 http://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 http://asc.fasb.org/extlink&oid=115931487&loc=d3e140904-122747 + Details
Name: | us-gaap_ScheduleOfRestructuringReserveByTypeOfCostTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration