Provision For Restructuring (Tables)

12 Months Ended

Dec. 30, 2012

Restructuring and Related Activities [Abstract]

Restructuring expense for the periods ended December 30, 2012, December 25, 2011, and December 26, 2010 were as follows:



(amounts in thousands)	December 30, 2012			December 25, 2011			December 26, 2010
Global Restructuring Plan (including LEAN)
Severance and other employee-related charges	$	16,945		$	11,115		$	—
Asset impairments	6,506			7,761			—
Other exit costs	5,068			519			—
SG&A Restructuring Plan
Severance and other employee-related charges	(86		)	7,015			6,993
Asset impairments	—			72			—
Other exit costs	64			2,203			—
Manufacturing Restructuring Plan
Severance and other employee-related charges	—			(146		)	641
Other exit costs	(75		)	101			577
Total	$	28,422		$	28,640		$	8,211

Schedule Of Restructuring Accrual Activity

Restructuring accrual activity for the periods ended December 30, 2012, and December 25, 2011, were as follows:



(amounts in thousands)
Fiscal 2012	Accrual at Beginning of Year		Charged to Earnings		Charge Reversed to Earnings			Cash Payments			Exchange Rate Changes			Accrual at December 30, 2012
Global Restructuring Plan (including LEAN)
Severance and other employee-related charges⁽³⁾	$	9,710	$	21,558	$	(4,613	)	$	(19,044	)	$	141		$	7,752
Other exit costs⁽¹⁾	—		5,068		—			(4,600		)	(8		)	460
SG&A Restructuring Plan
Severance and other employee-related charges⁽³⁾	6,718		1,100		(1,186		)	(5,363		)	(63		)	1,206
Other exit costs⁽²⁾	1,109		64		—			(1,012		)	—			161
Manufacturing Restructuring Plan
Other exit costs	75		—		(75		)	—			—			—
Total	$	17,612	$	27,790	$	(5,874	)	$	(30,019	)	$	70		$	9,579


⁽¹⁾	During 2012, there was a net charge to earnings of $5.1 million primarily due to lease termination costs, inventory and equipment moving costs, restructuring agent costs, legal costs, pension settlements, and gains/losses on sale of assets in connection with the restructuring plan.


⁽²⁾	During 2012, there was a net charge to earnings of $0.1 million primarily due to lease termination costs and outplacement costs in connection with the restructuring plan.


⁽³⁾	During 2012, there was a severance charge reversed to earnings of $5.8 million primarily due to eliminations of individuals from the plans, replacements of individuals in the plans with other individuals, resignations, and other final accrual adjustments. The eliminations and replacements were primarily the result of our change in management and strategic vision in 2012.



(amounts in thousands)
Fiscal 2011	Accrual at Beginning of Year		Charged to Earnings		Charge Reversed to Earnings			Cash Payments			Exchange Rate Changes			Accrual at December 25, 2011
Global Restructuring Plan (including LEAN)
Severance and other employee-related charges	$	—	$	11,382	$	(267	)	$	(1,268	)	$	(137	)	$	9,710
Other exit costs⁽¹⁾	—		519		—			(519		)	—			—
SG&A Restructuring Plan
Severance and other employee-related charges	6,660		7,147		(132		)	(6,718		)	(239		)	6,718
Other exit costs⁽²⁾	—		2,214		(11		)	(1,095		)	1			1,109
Manufacturing Restructuring Plan
Severance and other employee-related charges	719		69		(215		)	(583		)	10			—
Other exit costs⁽³⁾	143		112		(11		)	(169		)	—			75
Total	$	7,522	$	21,443	$	(636	)	$	(10,352	)	$	(365	)	$	17,612


⁽¹⁾	During 2011, there was a net charge to earnings of $0.5 million primarily due to lease termination costs, inventory and equipment moving costs, restructuring agent costs, legal costs, and gains/losses on sale of assets in connection with the restructuring plan.


⁽²⁾	During 2011, there was a net charge to earnings of $2.2 million primarily due to the closing of an operating facility and one-time payment related to a lease modification for an operating facility as well as lease payment accruals after exiting one of our facilities.


⁽³⁾	During 2010, costs were recorded due to the closing of a manufacturing facility. For the year ended 2011, there was a net charge to earnings of $0.1 million due to other exit costs associated with the manufacturing closings.

- Definition

Tabular disclosure of restructuring and related costs by type of restructuring including the description of the restructuring costs, such as the expected cost; the costs incurred during the period; the cumulative costs incurred as of the balance sheet date; the income statement caption within which the restructuring charges recognized for the period are included; and changes to 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.

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- 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.

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