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Special Charges/Recoveries (Tables)
3 Months Ended
Mar. 29, 2020
Restructuring and Related Activities [Abstract]  
Special and Restructuring Charges, Net
The table below summarizes the amounts recorded within the special and restructuring recoveries, net line item on the condensed consolidated statements of (loss) income for the three months ended March 29, 2020 and March 31, 2019 (in thousands):
 
Special & restructuring (recoveries) charges, net
 
Three Months Ended
 
March 29, 2020
 
March 31, 2019
Special recoveries, net
$
(45,175
)
 
$
(8,200
)
Restructuring charges, net
2,883

 
358

Total special and restructuring recoveries, net
$
(42,292
)
 
$
(7,842
)

Special Charges and Recoveries, Net
The table below details the special recoveries, net recorded for the three months ended March 29, 2020 (in thousands):
 
Special & restructuring (recoveries) charges, net
 
Three Months Ended
 
Aerospace & Defense
 
Industrial
 
Corporate
 

Total
I&S divestiture
$

 
$
(53,202
)
 
$

 
$
(53,202
)
Professional fees to review and respond to an unsolicited tender offer to acquire the Company

 

 
2,355

 
2,355

Amortization of debt issuance fee

 

 
3,541

 
3,541

Other special charges

 
101

 
2,030

 
2,131

Total special (recoveries) charges, net
$

 
$
(53,101
)
 
$
7,926

 
$
(45,175
)


Special Charges, Net
The table below details the special recoveries, net recorded for the three months ended March 31, 2019 (in thousands):
 
Special (recoveries) charges, net
 
For the three months ended March 29, 2019
 
 
Aerospace & Defense
 
Industrial
 
Corporate
 

Total
Reliability Services divestiture
 
$

 
$
(10,282
)
 
$

 
$
(10,282
)
Reliability Services 2019 operating expenses
 

 
1,450

 

 
1,450

Rosscor divestiture related charges
 

 
153

 

 
153

Trapped cost
 

 

 
479

 
479

Total special (recoveries) charges, net
 
$

 
$
(8,679
)
 
$
479

 
$
(8,200
)

Restructuring and Related Costs
The tables below outline the charges associated with restructuring actions recorded for the three months ended March 29, 2020 and March 31, 2019 (in thousands). A description of the restructuring actions is provided in the section titled "Restructuring Programs Summary" below.
 
Restructuring charges, net
 
As of and for the three months ended March 29, 2020
 
Aerospace & Defense
 
Industrial
 
Corporate
 

Total
Facility related expenses
$
10

 
$
1,632

 
$

 
$
1,642

  Employee related expenses, net

 
1,058

 
183

 
1,241

Total restructuring charges, net
$
10

 
$
2,690

 
$
183

 
$
2,883

 
 
 
 
 
 
 
 
Accrued restructuring charges as of December 31, 2019
 
 
 
 
 
 
$
5,199

Total quarter to date charges, net (shown above)
 
 
 
 
 
 
2,883

Charges paid / settled, net
 
 
 
 
 
 
(4,154
)
Accrued restructuring charges as of March 29, 2020
 
 
 
 
 
 
$
3,928


 
Restructuring charges, net
 
As of and for the three months ended March 31, 2019
 
Aerospace & Defense
 
Industrial
 
Corporate
 

Total
Facility related expenses
$
70

 
$

 
$

 
$
70

  Employee related expenses
(2
)
 
290

 

 
288

Total restructuring charges, net
$
68

 
$
290

 
$

 
$
358

 
 
 
 
 
 
 
 
Accrued restructuring charges as of December 31, 2018
 
 
 
 
 
 
$
874

Total quarter to date charges, net (shown above)
 
 
 
 
 
 
358

Charges paid / settled, net
 
 
 
 
 
 
(571
)
Accrued restructuring charges as of March 31, 2019
 
 
 
 
 
 
$
661