Other expense, net

12 Months Ended

Dec. 30, 2017

Other Income And Expenses [Abstract]

Other Income And Other Expense Disclosure Text Block

18. Other Expense (Income), Net

The components of other expense (income) are as follows:

		December 30, 2017	December 31, 2016	January 2, 2016
		$	$	$
Impairment of long-lived assets(1)		18,193	13,257	-
Employee termination costs(2)		5,636	4,186	2,936
Product withdrawal and recall costs(3)		413	2,838	-
Increase (decrease) in fair value of contingent
	consideration(4)	371	(1,158)	884
Legal settlement(5)		(1,024)	9,000	-
Business acquisition costs(6)		-	233	7,767
Other		71	(64)	564
		23,660	28,292	12,151

(1) Impairment of long-lived assets

For the year endedDecember 30, 2017,represents the impairment of assets associated with the exits from flexible resealable pouch and nutrition bar products lines and operations, and consolidation of roasted snack operations, as well as the early buyout of the San Bernardino equipment leases (see note 4).

For the year endedDecember 31, 2016, represents the impairment of assets associated with the closures of the San Bernardino and Heuvelton facilities (see note 4). In addition, includes the impairment of leasehold improvements at the Company’s Buena Park, California, facility on the consolidation of Company’s frozen fruit processing operations following the Sunrise Acquisition.

(2)Employee termination costs

For the year endedDecember 30, 2017, represents severance benefits, net of forfeitures of stock-based awards, and legal costs incurred in connection with the Value Creation Plan (see note 4), including employees affected by the exits from flexible resealable pouch and nutrition bar product lines and operations, and consolidation of roasted snack operations.

For the year endedDecember 31, 2016, represents contractual severance benefits and previously unrecognized stock-based compensation expense recognized in connection with the departure of Mr. Jacobs as President and CEO in November 2016, as well as costs for employees affected by the closures of the Company’s San Bernardino, Heuvelton and Buena Park facilities.

(3) Product withdrawal and recall costs

For the year endedDecember 30, 2017, representsproduct withdrawal and recall costs that were not eligible for reimbursement under the Company’s insurance policies, including certain direct costs related to the sunflower recall.

For the year endedDecember 31, 2016, represents costs related to the voluntary withdrawal of certain consumer-packaged products due to quality-related issues, as well as certain direct costs and insurance deductibles related to the sunflower recall.

(4) Fair value of contingent consideration

For all years presented, reflectsthe accretion of contingent consideration obligations to reflect the time value of money. In addition, for the year endedDecember 31, 2016, included a gain of $1.7 million on the settlement of the contingent consideration obligation related to the acquisition of Niagara Natural (see note 2).

(5) Legal settlement

In 2016, the Company recorded a charge of $9.0 million related to the settlement of a product recall dispute with a customer involving certain flexible resealable pouch products manufactured by the Company in 2013. The settlement amount included up to $4.0 million in rebates payable to the customer over a four-year period.In connection with the exit from the flexible resealable pouch product lines and operations, the Company agreed to an upfront cash settlement of the remaining rebate obligation, resulting in a recovery of $1.0 million recognized in 2017.

(6) Business acquisition costs

Represents transaction costs incurred in connection with the acquisitions of Sunrise, Niagara Natural and Citrusource (see note 2).