RESTRUCTURING-RELATED ACTIVITIES (Tables)

6 Months Ended

Jul. 01, 2018

Restructuring and Related Activities [Abstract]

Restructuring and Related Costs

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

	GNP		40 North Foods		Total Estimated Amount Expected to be Incurred
	(In thousands)
Employee termination benefits	$	4,074	$	449	$	4,523
Inventory adjustments	472		—		472
Asset impairments	470		103		573
Other charges(a)	1,983		150		2,133
Total estimated cost	$	6,999	$	702	$	7,701

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

During the thirteen and twenty-six weeks ended July 1, 2018, the Company recognized the following costs and incurred the following cash outlays related to these restructuring initiatives:

	Thirteen Weeks Ended July 1, 2018				Twenty-Six Weeks Ended July 1, 2018
	Expenses		Cash Outlays		Expenses			Cash Outlays
	(In thousands)
GNP initiative:
Employee termination benefits	$	433	$	524	$	979		$	1,165
Inventory adjustments	—		—		(227		)	—
Asset impairments	—		—		470			—
Other charges	—		5		—			65
	433		529		1,222			1,230
40 North Foods initiative:
Employee termination benefits	449		405		449			405
Asset impairments	103		—		103			—
Other	150		9		150			9
	702		414		702			414
Total	$	1,135	$	943	$	1,924		$	1,644

Schedule of Restructuring Reserve

The following table reconciles liabilities and reserves associated with this restructuring initiative from the beginning to the end of the twenty-six weeks ended ended July 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.

	GNP Initiative												40 North Foods Initiative
	Employee Termination Benefits			Inventory Adjustments			Other Charges			Total			Employee Termination Benefits			Other Charges			Total
	(In thousands)
Beginning liability or reserve	$	800		$	699		$	752		$	2,251		$	—		$	—		$	—
Restructuring charges	979			(227		)	—			752			449			150			599
Payments and disposals	(1,165		)	(472		)	(65		)	(1,702		)	(405		)	(9		)	(414		)
Ending liability or reserve	$	614		$	—		$	687		$	1,301		$	44		$	141		$	185