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RESTRUCTURING
 6 Months Ended
Jun. 27, 2020
Restructuring and Related Activities [Abstract]  
RESTRUCTURING RESTRUCTURING
The Company generally incurs restructuring charges related to cost optimization of business activities, which primarily included severance and impairment charges related to COVID-19 and our VF OutletTM business during the three and six months ended June 2020.
Of the $5.8 million and $11.6 million of restructuring charges recognized during the three and six months ended June 2020, respectively, $5.8 million and $11.1 million were reflected within "selling, general and administrative expenses." Restructuring charges of $0.5 million were reflected within "cost of goods sold" during the six months ended June 2020.
Of the $1.7 million and $24.6 million of restructuring charges recognized during the three and six months ended June 2019, respectively, $1.7 million and $13.8 million were reflected within "selling, general and administrative expenses." Restructuring charges of $10.8 million were reflected within "cost of goods sold" during the six months ended June 2019.
Of the $7.4 million total restructuring accrual reported in the Company's balance sheet at June 2020, $7.3 million is expected to be paid out within the next 12 fiscal months and is classified within "accrued liabilities." The remaining $0.1 million is classified within "other liabilities." All of the $2.2 million total restructuring accrual reported in the Company's balance sheet at December 2019 was classified within "accrued liabilities."
The following table presents the components of restructuring charges:
Three Months EndedSix Months Ended
(In thousands)
June 2020June 2019June 2020June 2019
Severance and employee-related benefits$4,215  $1,746  $10,010  $14,903  
Asset impairments1,579  —  1,579  1,596  
Inventory write-downs—  —  —  4,403  
Other—  —  —  3,660  
Total restructuring charges$5,794  $1,746  $11,589  $24,562  
The following table presents the restructuring costs by business segment:
Three Months EndedSix Months Ended
(In thousands)
June 2020June 2019June 2020June 2019
Wrangler$478  $1,191  $3,656  $17,613  
Lee514  461  3,131  6,685  
Corporate and other4,802  94  4,802  264  
Total$5,794  $1,746  $11,589  $24,562  
The following table presents activity in the restructuring accrual for the six-month period ended June 2020:
(In thousands)Total
Accrual at December 2019$2,172  
Charges10,010  
Cash payments(4,610) 
Adjustments to accruals(179) 
Accrual at June 2020$7,393