Restructuring and Related Impairment Charges (Tables)

9 Months Ended

Sep. 30, 2020

Restructuring and Related Activities [Abstract]

Restructuring and Related Costs

The summary of the costs recorded during the three and nine months ended September 30, 2020, as well as the Company's current estimates of the amount expected to be incurred in connection with the 2020 restructuring plan is as follows:

	Restructuring and Related Impairment Charges Recorded				Estimated Restructuring and Related Impairment Charges
(In thousands)	Three months ended September 30, 2020		Nine months ended September 30, 2020 (A)		Remaining to be Incurred (B)		Total to be Incurred (1) (A+B)
Costs recorded in cost of goods sold:
Contract-based royalties	$	—	$	—	$	11,000	$	11,000
Inventory write-offs	—		—		2,000		2,000
Total costs recorded in cost of goods sold	—		—		13,000		13,000
Costs recorded in restructuring and related impairment charges:
Property and equipment impairment	3,307		26,211		17,789		44,000
Intangible asset impairment	—		—		4,000		4,000
ROU asset impairment	—		290,813		4,187		295,000
Employee related costs	26,410		27,239		2,761		30,000
Contract exit costs (2)	38,520		53,462		124,538		178,000
Other restructuring costs	1,995		12,533		23,467		36,000
Total costs recorded in restructuring and related impairment charges	70,232		410,258		176,742		587,000
Total restructuring and related impairment and restructuring related costs	$	70,232	$	410,258	$	189,742	$	600,000

(1) Estimated restructuring and related impairment charges to be incurred reflect the high-end of the range of the estimated remaining charges expected to be taken by the Company in connection with the restructuring plan. The Company currently anticipates that most of the total restructuring and related charges will occur by the end of fiscal 2020.

(2) Contract exit costs are primarily comprised of proposed lease exits of certain brand and factory house stores and office facilities, and proposed marketing and other contract exits.

Summary of Activity in the Restructuring Reserve

A summary of the activity in the restructuring reserve related to the Company's 2020 restructuring plan, as well as prior restructuring plans in 2018 and 2017 are as follows:

(In thousands)	Employee Related Costs		Contract Exit Costs		Other Restructuring Related Costs
Balance at January 1, 2020	$	462	$	17,843	$	—
Additions charged to expense	26,930		42,391		11,843
Cash payments charged against reserve	(4,279)		(14,618)		(3,699)
Changes in reserve estimate	(462)		42		—
Balance at September 30, 2020	$	22,651	$	45,658	$	8,144