Restructuring and Contract Termination Charges, Net

The Company has undertaken a series of restructuring actions related to the impact of acquisitions and divestitures, the alignment of the Company's operations with its growth strategy, the integration of its business units and its productivity initiatives. The current portion of restructuring and contract termination charges is recorded in accrued restructuring and contract termination charges and the long-term portion of restructuring and contract termination charges is recorded in long-term liabilities. The activities associated with these plans have been reported as restructuring and contract termination charges, net, as applicable, and are included as a component of income from continuing operations.

The Company implemented a restructuring plan in each of the fourth and third quarters of fiscal year 2017 consisting of workforce reductions principally intended to realign resources to emphasize growth initiatives (the "Q4 2017 Plan and "Q3 2017 Plan", respectively). The Company implemented a restructuring plan in the first quarter of fiscal year 2017 consisting of workforce reductions and the closure of excess facility space principally intended to focus resources on higher growth end markets (the "Q1 2017 Plan"). The Company implemented a restructuring plan in the third quarter of fiscal year 2016 consisting of workforce reductions principally intended to focus resources on higher growth product lines (the "Q3 2016 Plan"). The Company implemented a restructuring plan in the second quarter of fiscal year 2016 consisting of workforce reductions principally intended to focus resources on higher growth end markets (the "Q2 2016 Plan"). The Company implemented a restructuring plan in the fourth quarter of fiscal year 2015 consisting of workforce reductions and the closure of excess facility space principally intended to focus resources on higher growth end markets (the "Q4 2015 Plan"). The Company implemented a restructuring plan in the second quarter of fiscal year 2015 consisting of workforce reductions principally intended to realign resources to emphasize growth initiatives (the "Q2 2015 Plan"). All other previous restructuring plans were workforce reductions or the closure of excess facility space principally intended to integrate the Company's businesses in order to realign operations, reduce costs, achieve operational efficiencies and shift resources into geographic regions and end markets that are more consistent with the Company's growth strategy (the "Previous Plans").

The following table summarizes the number of employees reduced, the initial restructuring or contract termination charges by operating segment, and the dates by which payments were substantially completed, or the expected dates by which payments will be substantially completed, for restructuring actions implemented during fiscal years 2017, 2016 and 2015 in continuing operations:



	Workforce Reductions					Closure of Excess Facility				Total		(Expected) Date Payments Substantially Completed by
	Headcount Reduction	Diagnostics		Discovery & Analytical Solutions		Diagnostics		Discovery & Analytical Solutions		Total		Severance	Excess Facility
	(In thousands, except headcount data)
Q4 2017 Plan	29	$	255	$	1,680	$	—	$	—	$	1,935	Q1 FY2019	—
Q3 2017 Plan	27	1,021		1,321		—		—		2,342		Q4 FY2018	—
Q1 2017 Plan	90	1,631		5,000		33		33		6,697		Q2 FY2018	Q2 FY2018

Q3 2016 Plan	22	41		1,779		—		—		1,820		Q4 FY2017	—
Q2 2016 Plan	72	561		4,106		—		—		4,667		Q3 FY2017	—

Q4 2015 Plan	174	1,315		9,980		—		285		11,580		Q1 FY2017	Q4 FY2017
Q2 2015 Plan	95	673		5,290		—		—		5,963		Q2 FY2016	—

The Company expects to make payments under the Previous Plans for remaining residual lease obligations, with terms varying in length, through fiscal year 2022.

The Company also has terminated various contractual commitments in connection with certain disposal activities and has recorded charges, to the extent applicable, for the costs of terminating these contracts before the end of their terms and the costs that will continue to be incurred for the remaining terms without economic benefit to the Company. The Company recorded additional pre-tax charges of $3.6 million, $0.1 million and $0.1 million in the Discovery & Analytical Solutions segment during fiscal years 2017, 2016 and 2015, respectively, and $0.5 million during fiscal year 2017, in the Diagnostics segment as a result of these contract terminations.

At December 31, 2017, the Company had $14.0 million recorded for accrued restructuring and contract termination charges, of which $8.8 million was recorded in short-term accrued restructuring, $2.3 million was recorded in long-term liabilities and $2.9 million was recorded in other reserves. At January 1, 2017, the Company had $10.5 million recorded for accrued restructuring and contract termination charges, of which $7.5 million was recorded in short-term accrued restructuring and $3.1 million was recorded in long-term liabilities. The following table summarizes the Company's restructuring accrual balances and related activity by restructuring plan, as well as contract termination accrual balances and related activity, during fiscal years 2017, 2016 and 2015 in continuing operations:



		Balance at December 28, 2014		2015 Charges and Changes in Estimates, Net			2015 Amounts Paid			Balance at January 3, 2016		2016 Charges and Changes in Estimates, Net			2016 Amounts Paid			Balance at January 1, 2017		2017 Charges and Changes in Estimates, Net			2017 Amounts Paid			Balance at December 31, 2017
	(In thousands)
Severance:
Q4 2017 Plan		$	—	$	—		$	—		$	—	$	—		$	—		$	—	$	1,935		$	(16	)	$	1,919
Q3 2017 Plan		—		—			—			—		—			—			—		2,342			(270		)	2,072
Q1 2017 Plan		—		—			—			—		—			—			—		6,631			(4,133		)	2,498
Q3 2016 Plan		—		—			—			—		1,820			(612		)	1,208		(202		)	(1,006		)	—
Q2 2016 Plan⁽¹⁾		—		—			—			—		4,667			(3,231		)	1,436		(829		)	(607		)	—
Q4 2015 Plan⁽²⁾		—		11,295			(925		)	10,370		(953		)	(8,198		)	1,219		(1,066		)	(153		)	—
Q2 2015 Plan		—		5,423			(4,322		)	1,101		(533		)	(370		)	198		(198		)	—			—

Facility:
Q1 2017 Plan		—		—			—			—		—			—			—		66			(33		)	33
Q4 2015 Plan		—		285			(26		)	259		—			(248		)	11		—			—			11

Previous Plans⁽³⁾		23,522		(3,539		)	(9,695		)	10,288		35			(3,971		)	6,352		727			(2,691		)	4,388
Restructuring		23,522		13,464			(14,968		)	22,018		5,036			(16,630		)	10,424		9,406			(8,909		)	10,921
Contract Termination		304		83			(255		)	132		88			(103		)	117		3,251			(320		)	3,048
Total Restructuring and Contract Termination		$	23,826	$	13,547		$	(15,223	)	$	22,150	$	5,124		$	(16,733	)	$	10,541	$	12,657		$	(9,229	)	$	13,969

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⁽¹⁾	During fiscal year 2017, the Company recognized pre-tax restructuring reversals of $0.4 million each in the Discovery & Analytical Solutions and Diagnostics segments, related to lower than expected costs associated with workforce reductions for the Q2 2016 Plan.


⁽²⁾	During fiscal year 2017, the Company recognized pre-tax restructuring reversals of $0.5 million each in the Discovery & Analytical Solutions and Diagnostics segments related, to lower than expected costs associated with workforce reductions for the Q4 2015 Plan.


⁽³⁾	During fiscal year 2017, the Company recognized pre-tax restructuring charges of $0.3 million in the Discovery & Analytical Solutions and $0.4 million in the Diagnostics segments related to change in lease assumptions partially offset by lower than expected costs associated with workforce reductions for the Previous Plans.