	December 31, 2022		January 1, 2022	January 2, 2021
	$		$	$
Loss on sale of sunflower business (see note 3)	23,227		-	-
Gain on sale of frozen fruit processing facility⁽¹⁾	(3,779	)	-	-
Long-lived asset impairments and facility closure costs⁽²⁾	1,812		6,298	9,045
Employee termination and recruitment costs⁽³⁾	-		1,628	1,881
Divestiture costs⁽⁴⁾	-		703	-
Loss on foreign currency forward contract (see note 2)	-		-	12,658
Other	872		261	(191	)
	22,132		8,890	23,393

For the year ended December 31, 2022, the Company recognized a $3.8 million pre-tax gain on the sale of its frozen fruit processing facility located in Oxnard, California. Net cash proceeds on the sale were $16.1 million.

For the year ended December 31, 2022, expense primarily relates to the relocation of certain equipment from the Company's sold Oxnard facility.

For the year ended January 1, 2022, expenses include asset impairment charges and asset relocation costs of $3.8 million related to the closure of the Company's South Gate, California, fruit ingredient processing facility in July 2021, and costs of $1.4 million to complete the exit from the Company's Santa Maria, California, frozen fruit processing facility in February 2021, together with costs of $0.8 million related to the relocation of the Company's executive office and innovation center into Eden Prairie, Minnesota, and the related vacating of the Company's former leased facility in December 2021, and other asset impairments of $0.3 million.

For the year ended January 2, 2021, expenses include costs of $6.3 million related to the Company's exit from its Santa Maria facility and the consolidation of the Company's corporate offices into Minnesota, together with the write-down of $2.7 million of operating lease right-of-use and owned assets related to the roasting operations of the sunflower business.

For the year ended January 1, 2022, expense represents severance benefits of $1.1 million for 55 employees impacted by the closure of the South Gate facility, and $0.5 million of severance benefits for 19 employees following a workforce reduction in the Company's frozen fruit operations.

For the year ended January 2, 2021, expense represents severance benefits of $2.8 million mainly related to employees impacted by the exit from the Company's Santa Maria facility, offset by the reversal of $0.9 million of previously recognized stock-based compensation expense related to forfeited awards previously granted to terminated employees.

For the year ended January 1, 2022, expense relates to professional fees incurred in connection with post-closing matters related to the divestiture of Tradin Organic.