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Provision For Restructuring
 9 Months Ended
Sep. 27, 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 currently approved under this plan are underway with final headcount reductions expected to be recognized by the fourth quarter of 2015. For the nine months ended September 27, 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 million through the end of the third 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 nine months ended September 27, 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 September 27, 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 nine months ended September 27, 2015 and September 28, 2014 was as follows:
 
Quarter
 
Nine months
 
(13 weeks) Ended
 
(39 weeks) Ended
(amounts in thousands)
September 27,
2015

 
September 28,
2014

 
September 27,
2015

 
September 28,
2014

Profit Enhancement Plan
 
 
 
 
 
 
 
Severance and other employee-related charges
$
14

 
$
925

 
$
1,530

 
$
925

Other exit costs
28

 
9

 
191

 
9

Global Restructuring Plan (including LEAN)
 
 
 
 
 

 
 

Severance and other employee-related charges
(50
)
 
(485
)
 
(152
)
 
1,359

Asset impairments
—

 
—

 
—

 
172

Other exit costs
4

 
10

 
15

 
252

SG&A Restructuring Plan
 
 
 
 
 
 
 
Severance and other employee-related charges
(1
)
 
—

 
(1
)
 
(25
)
Total
$
(5
)

$
459


$
1,583


$
2,692










Restructuring accrual activity for the nine months ended September 27, 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 September 27, 2015

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

 
$
2,419

 
$
(889
)
 
$
(3,970
)
 
$
(266
)
 
$
1,376

Other exit costs(1)
—

 
191

 
—

 
(191
)
 
—

 
—

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

 
64

 
(216
)
 
(1,252
)
 
(154
)
 
492

Other exit costs (2)
15

 
15

 
—

 
(15
)
 
—

 
15

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

 
—

 
(1
)
 
(45
)
 
(8
)
 
54

Total
$
6,255

 
$
2,689


$
(1,106
)

$
(5,473
)

$
(428
)

$
1,937


(1) 
During the first nine months of 2015, there was a net charge to earnings of $0.2 million primarily due to legal costs and restructuring agent costs in connection with the restructuring plan.
(2) 
During the first nine months of 2015, there was a net charge to earnings of $15 thousand primarily due to lease costs and restructuring agent costs in connection with the restructuring plan.