RESTRUCTURING-RELATED ACTIVITIES (Tables)

3 Months Ended

Apr. 01, 2018

Restructuring and Related Activities [Abstract]

The following table provides a summary of our estimates of costs associated with this restructuring initiative by major type of cost:



Type of Cost	Total Estimated Amount Expected to be Incurred
	(In thousands)
Employee termination benefits	$	4,074
Inventory adjustments	472
Asset impairments	470
Other charges^(a)	1,983
Total estimated cost	$	6,999


^(a)	Comprised of other costs directly related to the restructuring initiative, including prepaid software impairment, St. Cloud, Minnesota office lease costs, and Luverne, Minnesota plant closure costs.

During the thirteen weeks ended April 1, 2018, the Company recognized the following costs and incurred the following cash outlays related to this restructuring initiative:



	Expenses			Cash Outlays
	(In thousands)
Employee termination benefits	$	546		$	641
Inventory adjustments	(227		)	—
Asset impairments	470			—
Other charges	—			60
Total	$	789		$	701

Schedule of Restructuring Reserve

The following table reconciles liabilities and reserves associated with this restructuring initiative from the beginning to the end of the thirteen weeks ended April 1, 2018. Ending liability balances for employee termination benefits and other charges are reported in the line item Accrued expenses and other current liabilities in the Condensed Consolidated Balance Sheets. The ending reserve balance for inventory adjustments is reported in the line item Inventories in the Condensed Consolidated Balance Sheets.



	Employee Termination Benefits			Inventory Adjustments			Other Charges			Total
	(In thousands)
Beginning liability or reserve	$	800		$	699		$	752		$	2,251
Restructuring charges	538			(227		)	—			311
Payments and disposals	(641		)	(472		)	(60		)	(1,173		)
Ending liability or reserve	$	697		$	—		$	692		$	1,389