Provision For Restructuring (Tables)

9 Months Ended

Sep. 27, 2015

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.