18. Other Expense (Income), Net

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

		December 28, 2019		December 29, 2018		December 30, 2017
		$		$		$
Gain on sale of soy and corn business (see note 4)		(44,027)		—		—
Employee termination and recruitment costs⁽¹⁾		5,785		397		5,636
Impairment of long-lived assets and facility closure costs(2)		308		1,264		18,193
Product withdrawal and recall costs⁽³⁾		260		1,504		413
Settlement gains⁽⁴⁾		(3,065	)	—		(1,024	)
Reserve for notes receivable⁽⁵⁾		—		2,232		—
Increase (decrease) in fair value of contingent consideration
	consideration (6)	—		(2,635	)	371
Other		691		63		71
		(40,048)		2,825		23,660

(1) Employee termination and recruitment costs

For the year ended December 28, 2019, expenses represent severance benefits of $8.6 million for employees terminated in connection with the Value Creation Plan (see note 5), net of the reversal of $4.1 million of previously recognized stock-based compensation expense related to forfeited awards previously granted to those employees. In addition, expenses include recruitment, relocation and termination costs related to the Company's CEO and CFO transitions.

For the year ended December 29, 2018, expenses represent severance benefits, net of forfeitures of stock-based awards, incurred in connection with the Value Creation Plan.

For the year ended December 30, 2017, expenses represent severance benefits, net of forfeitures of stock-based awards, and legal costs incurred in connection with the Value Creation Plan, including employees affected by the exits from flexible resealable pouch and nutrition bar product lines and operations, and consolidation of roasted snack operations.

(2) Impairment of long-lived assets and facility closure costs

For the year ended December 28, 2019, expenses include costs to dismantle and move equipment from the Company's former soy extraction facility located in Heuvelton, New York, which was sold in April 2019.

For the year ended December 29, 2018, expenses include the remaining lease obligation (net of sublease rentals) related to the vacated nutrition bar processing facility, and an additional impairment loss and closure costs related to the disposal of the Company's former roasting facility located in Wahpeton, North Dakota.

For the year ended December 30, 2017, expenses include 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 equipment leases associated with the closure of the Company's former juice processing facility.

(3) Product withdrawal and recall costs

For each of the years in the three-year period ended December 28, 2019, expenses represent product withdrawal and recall costs that were not eligible for reimbursement under the Company's insurance policies or exceeded the limits of those policies, including certain costs related to the voluntary recall of certain roasted sunflower kernel products initiated by the Company in 2016.

For the year ended December 28, 2019, the Company recognized gains on the settlement of certain legal matters and a project cancellation.

For the year ended December 30, 2017, the Company recognized a gain on the early cash settlement of a rebate obligation with a customer.

For the year ended December 29, 2018, loss represents a bad debt reserve for notes receivable associated with a previously sold business. The face amount of the notes was $1.4 million, which represented the Company's cash investment in the notes. The notes had accelerated payment terms that entitled the Company to a multiple-times payout of the face amount of the notes. The accelerated payment terms were originally fair-valued at $3.4 million. The Company had received cash payments on the notes of $2.2 million through December 29, 2018, and a further $0.3 million was received in 2019.

For the year ended December 29, 2018, the gain represents an adjustment to the final contingent consideration obligation payable under an earn-out arrangement with the former unitholders of Citrusource, LLC ("Citrusource"), based on the results for the business in 2018. The Company has accrued $4.3 million related to this obligation, which is recorded in the current portion of long-term liabilities on the consolidated balance sheets as at December 28, 2019 and December 29, 2018. The settlement of this obligation is pending the outcome of a dispute between the parties related to the Unit Purchase Agreement by which the Company acquired Citrusource in March 2015.