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Provision For Restructuring
 6 Months Ended
Jun. 28, 2015
Restructuring and Related Activities [Abstract]  
Provision For Restructuring
PROVISION FOR RESTRUCTURING

Profit Enhancement Plan

During September 2014, we initiated the Profit Enhancement Plan focused on increasing profitability through strategic headcount reductions and the streamlining of manufacturing processes. The projects included in this plan are currently underway, with final headcount reductions expected to be recognized by the fourth quarter of 2015. For the six months ended June 28, 2015, the net charge to earnings of $1.7 million represents the current year activity related to the Profit Enhancement Plan. Total costs of the plan are $7.0 million through the end of the second quarter of 2015. Termination benefits are planned to be paid 1 month to 24 months after termination.

Global Restructuring Plan (including LEAN)

During September 2011, we initiated the Global Restructuring Plan focused on further reducing our overall operating expenses by including manufacturing and other cost reduction initiatives, such as consolidating certain manufacturing facilities and administrative functions to improve efficiencies. This plan was further expanded in the first quarter of 2012 and again during the second quarter of 2012 to include Project LEAN. All projects in our Global Restructuring Plan including Project LEAN have been substantially completed.

For the six months ended June 28, 2015, the net release to earnings of $0.1 million represents the current year activity related to the Global Restructuring Plan including Project LEAN. Total costs related to the plan of $60 million have been incurred through June 28, 2015. All terminations for the plan were substantially completed during the fourth quarter of 2014. Termination benefits are planned to be paid 1 month to 24 months after termination.

Restructuring expense for the three and six months ended June 28, 2015 and June 29, 2014 was as follows:
 
Quarter
 
Six months
 
(13 weeks) Ended
 
(26 weeks) Ended
(amounts in thousands)
June 28,
2015

 
June 29,
2014

 
June 28,
2015

 
June 29,
2014

Profit Enhancement Plan
 
 
 
 
 
 
 
Severance and other employee-related charges
$
170

 
$
—

 
$
1,516

 
$
—

Other exit costs
116

 
—

 
163

 
—

Global Restructuring Plan (including LEAN)
 
 
 
 
 

 
 

Severance and other employee-related charges
(13
)
 
272

 
(102
)
 
1,844

Asset impairments
—

 
—

 
—

 
172

Other exit costs
11

 
99

 
11

 
242

SG&A Restructuring Plan
 
 
 
 
 
 
 
Severance and other employee-related charges
—

 
(30
)
 
—

 
(25
)
Total
$
284


$
341


$
1,588


$
2,233









Restructuring accrual activity for the six months ended June 28, 2015 was as follows:
(amounts in thousands)
Accrual at
Beginning of
Year

 
Charged to
Earnings

 
Charge
Reversed to
Earnings

 
Cash
Payments

 
Exchange
Rate Changes

 
Accrual at June 28, 2015

Profit Enhancement Plan
 
 
 
 
 
 
 
 
 
 
 
Severance and other employee-related charges
$
4,082

 
$
2,206

 
$
(690
)
 
$
(2,878
)
 
$
(264
)
 
$
2,456

Other exit costs(1)
—

 
163

 
—

 
(163
)
 
—

 
—

Global Restructuring Plan (including LEAN)
 
 
 
 
 
 
 
 
 
 
 
Severance and other employee-related charges
2,050

 
61

 
(163
)
 
(1,232
)
 
(153
)
 
563

Other exit costs (2)
15

 
11

 
—

 
(11
)
 
—

 
15

SG&A Restructuring Plan
 
 
 
 
 
 
 
 
 
 
 
Severance and other employee-related charges
108

 
—

 
—

 
(45
)
 
(8
)
 
55

Total
$
6,255

 
$
2,441


$
(853
)

$
(4,329
)

$
(425
)

$
3,089


(1) 
During the first six months of 2015, there was a net charge to earnings of $0.2 million primarily due to restructuring agent costs and legal costs in connection with the restructuring plan.
(2) 
During the first six months of 2015, there was a net charge to earnings of $11 thousand primarily due to lease costs in connection with the restructuring plan.