Restructuring and Impairment Charges

12 Months Ended

Dec. 28, 2019

Restructuring and Related Activities [Abstract]

Restructuring costs, goodwill and long-lived asset impairments, and a valuation allowance recorded in the Consolidated Statements of Comprehensive Income are as follows (in thousands):



	2019		2018			2017
Cost of sales - accelerated depreciation	$	—	$	—		$	10,327

Restructuring charges	$	2,371	$	2,325		$	6,205
Goodwill and long-lived asset impairments	—		15,200			20,947
Valuation allowance of long-term note receivable	—		(1,800		)	10,264
Restructuring and impairment charges	$	2,371	$	15,725		$	37,416

Restructuring costs in 2019 related to a structural realignment in the office furniture segment and were primarily comprised of severance costs.

Restructuring costs in 2018 were primarily incurred as part of the previously announced closures of the hearth manufacturing facilities in Paris, Kentucky and Colville, Washington and the office furniture manufacturing facility in Orleans, Indiana. Impairment charges include the impairment of goodwill and long-lived assets for office furniture companies and an impairment charge from the sale of the closed manufacturing facility in Paris, Kentucky. The Corporation also recovered a portion of a long-term note receivable previously impaired.

Restructuring costs in 2017, which include accelerated depreciation recorded in "Cost of sales" in the Consolidated Statements of Comprehensive Income, were primarily incurred as part of the previously announced closures of the hearth manufacturing facilities in Paris, Kentucky and Colville, Washington and the office furniture manufacturing facility in Orleans, Indiana.

The accrued restructuring expenses are expected to be paid in the next twelve months and are reflected in "Accounts payable and accrued expenses" in the Consolidated Balance Sheets. The following is a summary of changes in restructuring accruals (in thousands):



	Severance Costs			Facility Exit Costs & Other			Total
Restructuring allowance as of December 31, 2016	$	2,704		$	—		$	2,704
Restructuring charges	1,436			4,769			6,205
Cash payments	(2,797		)	(4,253		)	(7,050		)
Restructuring allowance as of December 30, 2017	1,343			516			1,859
Restructuring charges	355			1,970			2,325
Cash payments	(1,562		)	(2,336		)	(3,898		)
Restructuring allowance as of December 29, 2018	136			150			286
Restructuring charges	1,977			394			2,371
Cash payments	(1,451		)	(272		)	(1,723		)
Restructuring allowance as of December 28, 2019	$	662		$	272		$	934