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Realignment Programs
 9 Months Ended
Sep. 30, 2022
Restructuring and Related Activities [Abstract]  
Realignment Programs Realignment Programs
In the second quarter of 2020, we identified and initiated certain realignment activities to right-size our organizational operations based on the current business environment, with the overall objective to reduce our workforce costs, including manufacturing optimization through the consolidation of certain facilities ("Realignment Program"). The realignment activities consist of restructuring and non-restructuring charges. Restructuring charges represent costs associated with the relocation of certain business activities and facility closures and include related severance costs. Non-restructuring charges are primarily employee severance associated with the workforce reductions. Expenses are primarily reported in cost of sales ("COS") or selling, general and administrative ("SG&A"), as applicable, in our consolidated statements of income. We anticipate a total investment in these activities of approximately $95 million and the vast majority of the charges were incurred in 2020 and 2021 with the remainder to be incurred in 2022. There are certain other realignment activities that are currently being evaluated, but have not yet been finalized and therefore are not included in the above anticipated total investment.
Generally, the aforementioned charges will be paid in cash, except for asset write-downs, which are non-cash charges. The following is a summary of total charges, net of adjustments, incurred related to our Realignment Program:
Three Months Ended September 30, 2022
 (Amounts in thousands)FPDFCDSubtotal–Reportable SegmentsAll OtherConsolidated Total
Realignment Charges
Restructuring Charges
     COS $(456)$26 $(430)$— $(430)
     SG&A— 2 2 — 2 
$(456)$28 $(428)$— $(428)
Non-Restructuring Charges    
     COS$39 $(4)$35 $— $35 
     SG&A74 5 79 18 97 
$113 $1 $114 $18 $132 
Total Realignment Charges
     COS $(417)$22 $(395)$— $(395)
     SG&A74 7 81 18 99 
Total$(343)$29 $(314)$18 $(296)
Three Months Ended September 30, 2021
 (Amounts in thousands)FPDFCDSubtotal–Reportable Segments All OtherConsolidated Total
Realignment Charges
Restructuring Charges
     COS $1,659 $185 $1,844 $— $1,844 
     SG&A38 (7)31 — 31 
$1,697 $178 $1,875 $— $1,875 
Non-Restructuring Charges    
     COS $614 $124 $738 $— $738 
     SG&A(290)6 (284)621 337 
$324 $130 $454 $621 $1,075 
Total Realignment Charges
     COS $2,273 $309 $2,582 $— $2,582 
     SG&A(252)(1)(253)621 368 
Total$2,021 $308 $2,329 $621 $2,950 

Nine Months Ended September 30, 2022
 (Amounts in thousands)FPDFCDSubtotal–Reportable SegmentsAll OtherConsolidated Total
Realignment Charges
Restructuring Charges
     COS $430 $97 $527 $— $527 
     SG&A— 2 2 — 2 
$430 $99 $529 $— $529 
Non-Restructuring Charges    
     COS$(550)$(41)$(591)$(61)$(652)
     SG&A150 55 205 (248)(43)
$(400)$14 $(386)$(309)$(695)
Total Realignment Charges
     COS $(120)$56 $(64)$(61)$(125)
     SG&A150 57 207 (248)(41)
Total$30 $113 $143 $(309)$(166)
Nine Months Ended September 30, 2021
 (Amounts in thousands)FPDFCDSubtotal–Reportable SegmentsAll OtherConsolidated Total
Realignment Charges
Restructuring Charges
     COS $7,702 $655 $8,357 $— $8,357 
     SG&A705 (17)688 — 688 
$8,407 $638 $9,045 $— $9,045 
Non-Restructuring Charges    
     COS$6,064 $802 $6,866 $590 $7,456 
     SG&A205 744 949 4,816 5,765 
$6,269 $1,546 $7,815 $5,406 $13,221 
Total Realignment Charges
     COS $13,766 $1,457 $15,223 $590 $15,813 
     SG&A910 727 1,637 4,816 6,453 
Total$14,676 $2,184 $16,860 $5,406 $22,266 
The following is a summary of total inception to date charges, net of adjustments, related to the Realignment Program:
Inception to Date
 (Amounts in thousands)FPDFCDSubtotal–Reportable Segments All OtherConsolidated Total
Realignment Charges
Restructuring Charges
     COS $26,306 $2,133 $28,439 $— $28,439 
     SG&A716 335 1,051 (17)1,034 
$27,022 $2,468 $29,490 $(17)$29,473 
Non-Restructuring Charges   
     COS $24,858 $681 $25,539 $581 $26,120 
     SG&A11,199 5,317 16,516 21,547 38,063 
$36,057 $5,998 $42,055 $22,128 $64,183 
Total Realignment Charges
     COS $51,164 $2,814 $53,978 $581 $54,559 
     SG&A11,915 5,652 17,567 21,530 39,097 
Total$63,079 $8,466 $71,545 $22,111 $93,656 
Restructuring charges represent costs associated with the relocation or reorganization of certain business activities and facility closures and include costs related to employee severance at closed facilities, contract termination costs, asset write-downs and other costs. Severance costs primarily include costs associated with involuntary termination benefits. Contract termination costs include costs related to the termination of operating leases or other contract termination costs. Asset write-downs include accelerated depreciation of fixed assets, accelerated amortization of intangible assets, divestiture of certain non-strategic assets and inventory write-downs. Other costs generally include costs related to employee relocation, asset relocation, vacant facility costs (i.e., taxes and insurance) and other charges.
The following is a summary of restructuring charges, net of adjustments, for our restructuring activities related to our Realignment Program:
Three Months Ended September 30, 2022
 (Amounts in thousands)SeveranceContract TerminationAsset Write-DownsOtherTotal
     COS $(309)$— $(89)$(32)$(430)
     SG&A12 — — (10)2 
Total$(297)$— $(89)$(42)$(428)
Three Months Ended September 30, 2021
 (Amounts in thousands)SeveranceContract TerminationAsset Write-DownsOtherTotal
     COS $(371)$— $1,282 $933 $1,844 
     SG&A— — — 31 31 
Total$(371)$— $1,282 $964 $1,875 
Nine Months Ended September 30, 2022
 (Amounts in thousands)SeveranceContract TerminationAsset Write-DownsOtherTotal
     COS $260 $— $170 $97 $527 
     SG&A12 — — (10)2 
Total$272 $— $170 $87 $529 
Nine Months Ended September 30, 2021
 (Amounts in thousands)SeveranceContract TerminationAsset Write-DownsOtherTotal
     COS $848 $— $2,623 $4,886 $8,357 
     SG&A168 — — 520 688 
Total$1,016 $— $2,623 $5,406 $9,045 
The following is a summary of total inception to date restructuring charges, net of adjustments, related to our Realignment Program:
Inception to Date
 (Amounts in thousands)SeveranceContract TerminationAsset Write-DownsOtherTotal
     COS$16,464 $86 $4,265 $7,624 $28,439 
     SG&A263 — 14 757 1,034 
Total$16,727 $86 $4,279 $8,381 $29,473 
The following represents the activity, primarily severance charges from reductions in force, related to the restructuring reserves for the nine months ended September 30, 2022 and 2021:
(Amounts in thousands)20222021
Balance at January 1$4,868 $18,255 
Charges, net of adjustments359 6,423 
Cash expenditures(2,311)(16,999)
Other non-cash adjustments, including currency(1,431)(1,039)
Balance at September 30$1,485 $6,640