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Re-engineering Costs
 3 Months Ended
Mar. 28, 2020
Restructuring Charges [Abstract]  
Re-engineering Costs
Re-engineering Costs
The Company recorded $3.9 million and $4.3 million in re-engineering charges during the first quarters of 2020 and 2019, respectively. These re-engineering costs were mainly related to the transformation program, which was announced in January 2019 and re-assessed in December 2019 (collectively the "Turnaround Plan") and the July 2017 revitalization program ("2017 program"). The Company continually reviews its business models and operating methods for opportunities to increase efficiencies and/or align costs with business performance.
In relation to the turnaround plan, the Company incurred $3.3 million and $1.2 million of charges in the first quarters of 2020 and 2019, respectively, primarily related to severance costs, outside consulting services, project team expenses, and distributor support.
The re-engineering charges related to the turnaround plan by segment during the first quarters of 2020 and 2019 were as follows:
 
13 weeks ended
(In millions)
March 28, 2020
 
March 30, 2019
Europe
$
—

 
$
1.2

Asia Pacific
0.4

 
—

South America
0.2

 
—

Corporate
2.7

 
—

Total re-engineering charges
$
3.3

 
$
1.2


The balances included in accrued liabilities related to re-engineering charges for the turnaround plan as of March 28, 2020 and December 28, 2019 were as follows:

(In millions)
March 28,
2020
 
December 28,
2019
Beginning of the year balance
$
12.9

 
$
—

Provision
3.3

 
26.4

Adjustments and other charges
1.7

 
(1.7
)
Cash expenditures:
 
 
 
Severance
(2.9
)
 
(0.9
)
Other
(1.0
)
 
(10.9
)
Currency translation adjustment
0.2

 
—

End of period balance
$
14.2

 
$
12.9


In relation to the 2017 program, the Company incurred $0.6 million and $3.1 million of charges in the first quarters of 2020 and 2019, respectively.
The re-engineering charges related to the 2017 program by segment during the first quarters of 2020 and 2019 were as follows:
 
13 weeks ended
(In millions)
March 28, 2020
 
March 30, 2019
Europe
$
0.3

 
$
1.3

Asia Pacific
—

 
0.9

North America
0.3

 
0.5

South America
—

 
0.4

Total re-engineering charges
$
0.6

 
$
3.1


The balances included in accrued liabilities related to re-engineering charges for the 2017 program as of March 28, 2020 and December 28, 2019 were as follows:
(In millions)
March 28,
2020
 
December 28,
2019
Beginning of the year balance
$
3.1

 
$
23.3

Provision
0.6

 
4.5

Adjustments and other charges
(0.9
)
 
(0.3
)
Cash expenditures:
 
 
 

Severance
(1.3
)
 
(20.3
)
Other
(0.4
)
 
(3.6
)
Currency translation adjustment
—

 
(0.5
)
End of period balance
$
1.1

 
$
3.1


The accrual balance as of March 28, 2020, related primarily to payments to be made during 2020.