BUSINESS REALIGNMENT ACTIVITIES (Tables)

9 Months Ended

Oct. 02, 2016

Restructuring and Related Activities [Abstract]

Summary of Business Realignment And Impairment Charges

Expenses recorded for business realignment activities during the three and nine months ended October 2, 2016 and October 4, 2015 were classified as follows:

	Three Months Ended				Nine Months Ended
	October 2, 2016		October 4, 2015		October 2, 2016		October 4, 2015
Cost of sales (1):
Operational optimization program	$	24,470	$	—	$	57,948	$	—
Other international restructuring programs	—		2,529		—		5,205
Total cost of sales	24,470		2,529		57,948		5,205
Selling, marketing and administrative (2):
Operational optimization program	414		—		9,822		—
2015 productivity initiative	748		6,515		6,149		10,017
Other international restructuring programs	—		666		—		3,234
Total selling, marketing and administrative	1,162		7,181		15,971		13,251
Business realignment charges (3):
Operational optimization program	87		—		17,442		—
2015 productivity initiative	2,243		57,753		13,126		80,305
Divestiture of Mauna Loa (see Note 2)	—		—		—		2,667
Total business realignment charges	2,330		57,753		30,568		82,972
Total charges associated with business realignment activities	$	27,962	$	67,463	$	104,487	$	101,428

(1) Charges primarily relate to non-cash asset-related accelerated depreciation and amortization.

(2) Charges primarily relate to third-party costs incurred to execute the restructuring initiatives.

(3) Charges largely relate to employee severance and benefits, including pension settlement costs for the 2015 Productivity Initiative.

Summary of Business Realignment Activity

The following table presents the liability activity for employee-related costs qualifying as exit and disposal costs:

	Total
Liability balance at December 31, 2015	$	16,310
2016 business realignment charges	16,899
Cash payments	(28,150		)
Other, net	(206		)
Liability balance at October 2, 2016	$	4,853